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太好了!
我想问问
(1)ML实施中出了哪些问题。
(2)请教FI和CO的逻辑:
如果不启用ML,FI里也能在期末算出各物料的际成本吗?
如果不启用ML,也只是在CO层次得不到本期各物料的实际单位成本,这对用真实成本出具FI的三大或四大财务报告的没任何影响吗?因为FI里有核算对外报表所需要的各帐户的发生额,期末是不是也可以算出本期间各物料的实际成本?即使在期中的某天需要报告时,只在FI中经运行某TCode后,也能得到除工资、折旧等的FI成本数据?(这就相当于一般的财务软件)
启用了ML后,如果差异不能正常分摊,FI的报表也会照样准确吗?AC530里说ML中的半成品或产成品用了标准成本后,在结算成本对象的差异时差异会进FA帐户(AC530培训教材5-6,请详见下面的英文原文),这样说的话ML会反过来影响FI的帐户,那就会影响FI报表数据的准确?
整不清逻辑了,请指点!
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Cost Object Controlling offers constant and real-time controlling for the cost of goods manufactured. You can carry out lot-based or periodic cost object controlling. Standard costing is the basis of Cost Object Controlling in the R/3 system. With this, the actual quantity produced is multiplied by the standard costs per unit in order to calculate the target costs. This value is compared with the actual costs during cost analysis. If you have set price control S (standard price) in the material master record for semi-finished and finished products, this means that, in Cost Object Controlling, all materials produced are valuated with the standard price when they are delivered to stock. During settlement of the cost object, variances to this standard price are posted to Financial Accounting (price difference) and Profitability Analysis (variance categories).
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