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1、Standard Cost CalculationSAP Best PracticesPurpose, Benefits, and Key Process StepsPurpose Reflect the changes in the prices of purchased parts, change in labor and overhead costs and change in bills of materials and operations needed to manufacture the semi-finished and finished goods. Benefits Pri
2、ces are updated as future planned costs in the respective material master records Revaluation of existing inventory to the new standard prices Key Process StepsCreate costing run Execute costing run Review errors Analyze proposed standard prices Repeat annual operating plan scenarios Edit cost run a
3、nd execute AOP revenue cost of sales transfer Create frozen costing run Execute costing run Mark as future planned price Release standard cost estimate and revalue stock at start of new fiscal year Required SAP Applications and Company RolesRequired SAP ApplicationsSAP enhancement package 5 for SAP
4、ERP 6.0Company RolesCost ControllerMaster Data ControllerDetailed Process DescriptionStandard Cost CalculationAnnually, the standard costs for products are updated as part of the annual operations planning (AOP). This is necessary to reflect the changes in the prices of purchased parts, change in la
5、bor and overhead costs and change in bills of materials and operations needed to manufacture the semi-finished and finished goods.Once the planned prices for purchased parts are updated and planned activity prices are calculated, a costing run is done to calculate the new standard planned prices of
6、the materials. The calculated standards are checked. The responsible persons are asked to make necessary corrections, e.g. in master data. Once the calculations are considered to be correct, the prices are updated as future planned costs in the respective material master records.When the current yea
7、r is closed, the marked cost estimates are released. This results in a revaluation of existing inventory to the new standard prices.Process Flow DiagramStandard Cost CalculationMaster Data ControllerEventCost ControllerErrors?AOP Revenue Cost of Sales Transfer (173)AOP Cost Center Planning (175)Rele
8、ase Future Planned Price as Current Version and Revalue StockStart of New Fiscal YearAOP= Annual Operating PlanningFROZEN Annual Operating PlanAnnual Operating PlanAOP - Purchased Material Price Planning (174)Manufacturing Cost Center Planning(176)Correct Errors, Edit Costing Run and ExecuteRepeat A
9、OP Scenarios as RequiredEdit Costing Run and ExecuteEmail Cost Controller after Error SolutionReview Errors and Correct Master Data ErrorsReview Errors and E-Mail Unresolved Errors to Master Data TeamCreate Costing Run and ExecuteUpdate Future Planned PriceCreate Frozen Costing Run and ExecuteProduc
10、t Cost Correct?Errors?Analyze the Proposed Standard PricesYesYesYesNoNoNoDebit/Credit Inventory, Debit/Credit RevaluationLegendSymbolDescriptionUsage CommentsTo next / From last Diagram: Leads to the next / previous page of the DiagramFlow chart continues on the next / previous pageHardcopy / Docume
11、nt: Identifies a printed document, report, or form Does not correspond to a task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow linesFinancial Actuals: Indicates a financial posting document Does not correspond to a
12、task step in a document; instead, it is used to reflect a document generated by a task step; this shape does not have any outgoing flow linesBudget Planning: Indicates a budget planning document Does not correspond to a task step in a document; instead, it is used to reflect a document generated by
13、a task step; this shape does not have any outgoing flow linesManual Process: Covers a task that is manually done Does not generally correspond to a task step in a document; instead, it is used to reflect a task that is manually performed, such as unloading a truck in the warehouse, which affects the
14、 process flow. Existing Version / Data: This block covers data that feeds in from an external process Does not generally correspond to a task step in a document; instead, this shape reflects data coming from an external source; this step does not have any ing flow lines System Pass / Fail Decision:
15、This block covers an automatic decision made by the software Does not generally correspond to a task step in the document; instead it is used to reflect an automatic decision by the system that is made after a step has been executed. External to SAPBusiness Activity / EventUnit ProcessProcess Refere
16、nceSub-Process ReferenceProcess DecisionDiagram ConnectionHardcopy / DocumentFinancial ActualsBudget PlanningManual ProcessExisting Version / DataSystem Pass/Fail DecisionSymbolDescriptionUsage CommentsBand: Identifies a user role, such as Accounts Payable Clerk or Sales Representative. This band ca
17、n also identify an organization unit or group, rather than a specific role.The other process flow symbols in this table go into these rows. You have as many rows as required to cover all of the roles in the scenario.Role band contains tasks common to that role.External Events: Contains events that s
18、tart or end the scenario, or influence the course of events in the scenario.Flow line (solid): Line indicates the normal sequence of steps and direction of flow in the scenario.Flow line (dashed): Line indicates flow to infrequently-used or conditional tasks in a scenario. Line can also lead to docu
19、ments involved in the process flow.Connects two tasks in a scenario process or a non-step eventBusiness Activity / Event: Identifies an action that either leads into or out of the scenario, or an outside Process that happens during the scenarioDoes not correspond to a task step in the document Unit Process: Identifies a task that is covered in a step-by-step manner in the scenarioCorresponds to a task step in the docume
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