SAP 物料分类账简介

物料账(英文缩写ML)是按照物料的实际流向来分摊差异的,它支持每月物料收支业务采用标准价,期末核算物料的实际成本。即在月内每天出、入库业务采用标准价记帐,期末计算物料实际成本并重估库存值。

一、业务背景:

中国会计准则规定,对存货的核算必须采用历史成本法(即实际成本法).如果企业采用计划成本法或者定额成本法进行日常核算的,应当按期结转其成本差异,将计划成本或者定额成本调整为实际成本.

“存货采用计划成本法核算,有利于简化财务会计处理工作,有利于考核采购部门的经营业绩,促使降低采购成本、节约支出”.

完全成本法和变动成本法最核心、本质的差异在于对固定制造费用的处理上,比如生产设备的折旧被划分为固定制造费用,如受外界影响企业两个月份的产量差异很大,那么这种差异反映到产品的单位成本上的差异就会很大。而事实上这种成本差异并不会被市场所认可。所以,可以把当期产品该摊的部分(通过定额确定)以变动成本的形式计入产品,而不该摊的部分(与期间相关的)直接计入当期损益。

二、物料帐概念

物料的明细分类账它平行于总账每个物料在物料分类账中都视同一个明细科目系统自动在该明细分类账中记录所有和该物料有关的业务从而可以按照期间计算该物料的实际成本(周期单位价格PUP即月末加权平均价)

三、物料分类帐的差异分摊原理

(一)   启用物料分类账的意义作用在于:
1、记录差异        2、分摊差异
在期末分摊差异之后,以实现还原物料的实际成本。
(二)  差异类别。
SAP将差异分为两大类:
1、价格差异。价格差异是由于物料移动的评估价格与实际价格(或者计划价格)不同而产生的差异。
2、汇率差异。因汇率产生的差异。
价格差异又分类单层价格差异和多层价格差异,二者之和构成总的价格差异。简单的讲,单层差异是由于物料本身而产生的差异;多层差异是由来自于物料所处BOM的下层物料的差异而引起的该物料的差异。
(三)  差异分摊逻辑。SAP分摊差异最重要的两条逻辑如下:
1、差异从期初库存和入库中收集,在消耗与期末库存之中分摊
2、每单位数量的同一物料所分摊到的差异相同。

下图可以说明这两个原则:

 业务
 业务分类
数量
单级价格差异
多级价格差异
总价格差异
汇率差异
期初库存
840.56
-160,095.42
56,859.85
-103,235.57
00000000
收入
38,791.71
-2,401,261.76
8,861,125.84
6,459,864.08
00000000
销存
消耗
39,547.01
-2,555,846.99
8,898,800.63
6,342,953.64
00000000
期末库存
85.26
-5,510.19
19,185.06
13,674.87
00000000

 

(四) SAP帐套参考列表
帐套种类
分类帐代号
分类帐名称
总计表名称
备注
法定帐套
0
总分类帐
GLT0
不用多解释.
不可变更的SPL
3A
统驭分类帐
COFIT
为了保证FI和CO数据的一致性,在期末执行KALC时,FICO统驭数据就写入Ledger  3A, 利润中心被看成为Ledger A,此两套帐是不能配置的.
8A
利润中心会计
GLPCT
可以配置的SPL
0F
销售成本会计分类帐
GLFUNCT
这两个常用帐套如有实际业务需求,可以使用自定义的帐套替代.
1C
合并分类帐
ECMCT
类似分类帐
物料分类帐
CKMLPP   CKMLCR
类似之意指和上两种SPL数据更新逻辑类似但是使用表格不相同,比如利润分析的表格(包括特征和值)实际上是由用户根据业务需求自定义的,这些数据一般比SPL处理要复杂,SPL通常只包括计划数据表,实际数据表和汇总数据表而已.
利润分析
CE1-4****
TR模块

   1.SPL(Special-Purpose Ledger),除法定Ledger 0的都可看成此类.
2.表T882中可以看到各公司代码启动的各种帐套.
3.每个帐套只有相应模块被启动时才产生相关凭证,比如只有物料分类帐被启动,利润中心会计被实施等等才有物料分类帐和利润中心凭证,才有数据同步给更新.比如在产生物料凭证时不仅仅有会计凭证(对应法定帐Ledger 0),可能伴随还有物料分类帐凭证,利润中心凭证,利润分析凭证,销售成本会计分类帐凭证,TR凭证等,同一个数据源能保证各帐的数据完整性. 

四、 ML的主要功能

(一)期末差异分摊
使用ML可以将物料采购产生的采购价格差异、生产过程中产生的生产成本差异、物料价格变更引起的价格变更差异等差异以单层/多层的方式分摊出去。
无论是标准成本法还是实际成本法,都得不到实时的绝对的实际成本,差异总是不可消除的,关于差异的帐务处理方法,一般认为有3种方法:


(1).期间分配法
假使当期差异很大,原则上不允许全部转入销售成本,否则严重影响当期损益,而应在在产品,产成品和销售成本间按比例分摊。
在ML中使用实际成本核算(Actual costing),相关物料的价格控制必须是S(即标准价),价格确定必须是3(其它的价格控制和价格确定组合在本篇有详细讨论),此时,ML在平时使用期间固定的唯一标准价格核算物料的各种交易,差异都被记录在ML(表MLCRF)中.
在多层差异确定后,用户可以选择使用PUP重估或不重估当期库存,如果选择重估计库存,则当期物料主数据的价格控制自动从S到V,产生的会计凭证是:
Dr:库存 (OBYC->BSX) 如果不重估物料则使用OBYC-LKW科目.
Cr:单层差异  (OBYC-PRY科目)
多层次差异 (OBYC-PRV科目)
在下个月初该凭证则被冲销回,
在标准价格不变的情况下,差异分配只是将各种差异在销售成本和存货之间进行了分配, 由存货承担的差异依然留在差异账户中并带到下期期初,并未做到“实际成本还原”。在物料分类帐中,由存货承担的差异是可以全部还原到存货中去的,如果以上期的周期实际价做下期的标准价并且重估物料,则下期期初没有任何存货差异,如图1和图2(Tcode:CKM3),并且使用ML的的Actual Cost component Split功能也可做到根据成本部件进行传说中的“成本还原”。
启动物料帐后,CKM3可以非常方便地分析每个物料在某期间初始库存和期初差异(差异包括价格差异和汇率差异)、本期所有的收货收据,本期所有的消耗在消耗类别下和期末库存
物料的差异分配公式是:
期初差异+∑本期收货差异 = ∑本期消耗差异 + ∑期末库存承担的差异
期初差异和收货差异在本期消耗和本期期末库存间分摊,差异分摊的依据是消耗和期末库存的数量。

在一些企业,下期的标准价一般在物料分类帐结算前通过成本估算(Tcode:CK40N)获得并且release为计划价格,同样,在上期物料分类帐结算时下期自动冲回的期初价格差异金额则通过以下公式计算:

冲回下期期初价格差异金额 =(下期标准价格-上期期末周期价格) * 下期期初库存数量。

(2).年末一次处理法
平时不处理差异,年底将累积差异一次结转,同样如果差异小,直接到销售成本,如果差异大同期间分配法在在产品,产成品和销售成本间按比例分摊。


(3).直接处理法
如果产销比较平衡而差异在允许范围内,可以将所有差异全部挂在销售成本下。
上述差异分摊的做法,并未涉及差异如何在产品在产品间根据什么标准分摊的细节,ML差异分摊是按期进行的,类似国内的期间分配法(传统成本会计有分批法、分步法的成本核算,分步法又分顺序结转和平行结转两步),但是ML的在制品不分摊差异(据说新版本在制品也可分摊差异),而且ML的多层差异上转分摊似乎比国内的差异分摊做法更加合理。

(二)实际成本成本核算和月末加权平均价PUP
无论是哪种计价格方式,都有其缺点,而ML则集中了移动平均价和标准价格的各种优点,平时物料使用标准价格核算,差异收集也方便成本管理分析,差异分析完毕后再在期末将它调整为实际成本,物料在重估后价格标志可从S变成V,价格则变成实际价格即所谓的PUP->Periodic UnitPrice->周期单位价格。
注意:实施了物料分类帐,如果物料采用移动平均价标志V,PUP= MAP(移动平均价),物料分类帐虽然不能分配移动平均价格差异,但是可以记录价格变化情况。
如果采用标准价格控制S,平时用标准价格核算,期末CKMLCP在结算重估物料才得到实际价格PUP。

(三)实现多币种评估方法
货币类型和评估参数文件合成评估方法,你可以在ML中只使用多个货币类型,但是并不一定需要启动多级评估。
通常将ML的货币类型设置成FICO货币,但是FI可能启动平行货币(附加本位币)。

(四)实现成本分割
所谓的“成本还原”是“综合结转分步法”中的常用方法,指的是将产品在产品半成品,把所耗上一步骤的综合成本还原为按原材料、工资及福利费、制造费用等最终原始成本项目反映的成本信息。
物料分类帐的实际成本分割可以实现这个功能。

实际成本还原涉及以下几个主要步骤:

1.需要CK11N/CK40N进行标准成本估算,各成本组件标准记录各自标准成本。
2.需要KSS1/KKS1/KKS2/KKS5/KKS6等进行差异计算出各成本组件的各种(9种)差异。
3.运行ML将差异传送到各成本部件,如果不使用实际成本分割,可以只传总差异。
4.可以将各成本组件的差异传到对应的CO-PA值字段。
可实现实际成本组件传输至CO-PA利润分析模块,在CO-PA建立标准成本和标准成本部件值字段,平时销售时的成本是标准成本,同时也传输标准成本部件值到CO-PA,工单的结算参数文件中设置“PA传输结构”比如传输结构CO,然后Tcode:KEI1制作传输结构CO。
有两种方式传送产品的差异(即生产成本结算差异)到CO-PA:
方法一:在结算参数文件中不设置PA传输结构,总差异通过会计科目传送到PA,步骤是Tcode:OKB9为该科目定义默认的成本对象为PSG,二在系统默认的MM/FI PA传输结构FI设置一分配行,源的成本要素是生产成本结算差异科目,源选择”成本/收入”,再对应一值字段。
方法二:建立传输结构CO,将PA传输结构CO分配给工单的结算参数文件,源选择“生产订单差异”,并分配9种差异的一个“差异种类”。这样就可将成本部件的各种差异带到Co-PA,在ML中分摊差异时不但将整个差异在本期消耗和期末库存间分摊,消耗差异如有产出物料又再上卷,而且在成本部件层也是按这种逻辑分摊差异的,在成本项目(部件)层次上做到实际成本。


五、物料账后台配置

配置内容
T-CODE
路径
注意事项
1
检查控制范围的货币类型
OKKP
控制->一般控制->组织结构->维护成本控制范围
需要设置为“10-公司代码货币”或者是“30-集团公司货币”,不可以设置为“20-控制代码货币”。
2
配置公司代码的多本位币
SPRO
财务会计(新)->财务会计全局设置 (新)->分类帐->分类帐->定义主要分类帐的货币
如果希望使用集团公司货币作为控制范围的货币,需要配置此项。
3
维护货币和评估参数
8KEM
控制->一般控制->多种评估方法/转帐价格->基本设置->维护货币和评估参数文件
4
分配货币和评估参数到控制范围
8KEQ
控制->一般控制->多种评估方法/转帐价格->基本设置->将货币和评估参数文件分配到成本控制范围
5
价格差异科目
OBYC
物料管理->评估和科目设置->科目确定->无向导的科目确定->配置自动记帐分配到成本控制范围
PRG
6
来源于低阶的价格差异科目
OBYC
物料管理->评估和科目设置->科目确定->无向导的科目确定->配置自动记帐分配到成本控制范围
PRV
7
检查物料分类帐设置
CKM9
控制->产品成本控制->实际成本核算/物料分类帐->激活物料分类帐的评估区域
8
激活物料分类账区域
OMX1
控制->产品成本控制->实际成本核算/物料分类帐->激活物料分类帐的评估区域
关于物料分类账的价格确定,同样是按照通常的规则,只对后续的数据有影响,历史数据将不做调整,也不允许调整,所有的之前的物料将自动设置为“2-基于业务”。
9
定义物料分类账类型
OMX2
控制->产品成本控制->实际成本核算/物料分类帐->分配货币类型给物料分类帐类型
10
为物料分类账分配物料分类账类型
OMX3
控制->产品成本控制->实际成本核算/物料分类帐->分配材料分类帐类型给评估区域
11
维护物料分类帐凭证的编号范围
OMX4
控制->产品成本控制->实际成本核算/物料分类帐->维护材料分类帐文档的编号范围
12
维护价格动态发布
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->设置动态价格变化
13
为价格改变定义原因
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->价格更改原因
需要同步在OBYC中定义UMB的科目
14
为物料分类账定义移动类型组
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->物料更新->定义材料分类帐组的变化类型
直接使用系统标准
15
为物料分类账分配移动类型组
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->物料更新->指定材料分类帐组的变化类型
16
定义物料更新结构
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->物料更新->定义材料更新结构
17
分配物料更新结构到评估范围
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->物料更新->指定材料更新结构给评估区域
18
激活实际成本结算
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->实际成本核算->激活实际成本核算
19
激活实际成本组件分割
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->实际成本核算->激活实际成本组件划分
20
运行启动程序
SA38
21
维护耗费差异的分摊
SPRO
控制->产品成本控制->实际成本核算/物料分类帐->实际成本核算->激活耗费差异的分配
使用SM30直接维护表CKMLDUVN001L

上线准备

1
上线启动
CKMSTART
会计核算  ->控制  ->产品成本控制  ->实际成本核算/物料分类帐  ->环境   ->生产启动   ->CKMSTART – 将评估范围设置为生产
2
配置情况检查
CKM9
会计核算  ->控制  ->产品成本控制  ->实际成本核算/物料分类帐  ->环境   ->CKM9 – 检查定制设置

原创文章,转载请注明: 转载自飞月秀

本文链接地址: SAP 物料分类账简介

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