From Release 4.0, there is a new costing option in the
structuring of the planned costs of a product: the
primary cost component split in the form of the cost
of goods manufactured according to the original production
cost component split for cost of goods manufactured
shows the value flow based on the receiving activity type, the
primary cost component split displays the original cost elements of
this activity type. This enables depreciation to be transferred
into the cost estimate, for example.
The functions in detail:
Activity types and processes that are included in the cost
estimate carrying a primary cost component split can transfer this
information into the cost estimate. A requirement for this is that
the primary cost component split has been used for activity types
in Cost Center Accounting.
Grouping a product's costs into its primary costs is carried
out as with the cost component split for cost of goods
manufactured: the costs are collected in
cost components, to which intervals of primary cost
elements are assigned. Cost portions can be subdivided into fixed
and variable portions.
Primary cost component splits can be created with and without
quantity structure in the cost estimate as well as in the sales
order cost estimate.
costing variant enables two cost component splits of
differing cost component structures to be calculated
simultaneously. Primary cost component splits and cost component
splits for the cost of goods manufactured can be costed at the same
When two cost component splits are
costed simultaneously, one structure is the main cost component
split. The other is defined in the cost component structure as the
auxiliary cost component split.
Updating the standard price in the material master can also be
carried out through the primary cost component split.
The primary cost component split can be evaluated for flexible
contribution margin accounting in Profitability Analysis.