SAP下委托加工物资的风险管控

本文主要讲述委托加工物资在SAP下核算与结算逻辑的实现,并对该逻辑下风险管控的实施点与方案

1.会计核算

1.1.发出委托加工物资

借:委托加工物资(原料)

贷:原材料

1.2.加工费挂账

1.2.1.用于连续生产

借:委托加工物资    (加工费)

借:应交税费-消费税    加工费*消费税税率

借:应交税费-增值税    (加工费+消费税)*增值税税率

贷:应付账款

1.2.2.用于直接销售

借:委托加工物资    (加工费+消费税)

借:应交税费-增值税   (加工费+消费税)*增值税税率

贷:应付账款

1.3.回收委托加工物资

借:原材料

贷:委托加工物资(原料+加工费)

2.会计方面几点需要注意的问题

2.1.委托加工物资的会计核算其实就是将加工费与发出原材料进行分别核算的过程。

2.2.增值税是价外税,销费税是价内税,而计税基础是指计税价格,这个价格是包括消费税在内的,消费税没有专门的发票,在增值税专用发票当中,“金额”的那一栏是已包括消费税的金额,“价格”也是包含消费税的价格,这会产生一种对消费税征收了增值税的感觉

按增值税专用发票的设计,价格应该是不含税价格,这里的不含税是指不含增值税,如果是应税消费税的商品,应该含在价格当中,在实际征收消费的过程中是按照发票取得的“不含税金额”进行核定征收。所以在定价的时候,尽量确定的是不含税价格,这样增值税税率变动后不需要重新定价,但消费税税率变动的时候,需要进行重新定价。事实是我们就将消费税当作价格的一部分即可,在出现消费税的情况下,将所需要核算的价格转化成含消费税的正常价格即可常规操作了,所以之前发出的那个叫做材料成本,加消费税后叫价格,这里的价格与材料成本不是一个概念,消费税是另一种成本。

3.委托加工物资的SAP流程设计

3.1.发出

设计委托加工物资的移动类型,同时会产生委托加工物资供应商处库存。

3.2.回收:

回收委托加工物资时,需要同时核销发出的物资并产生加工费,即在结算环节上,回收委托加工物资只结算加工费,即物料的价格只是加工费并不含发出原材料的价格,对于供应商在委托加工时自己提供的小件物料,应以销售的形式进行结算(也可以使用加工费含小件物料价格,但是如此BOM设计中就不应该含此小件)

在委托加工物资回收的时候,同时有加工费的产生发出原材料的冲销(供应商处)销售行为三个动作,结算的时候只结加工费和销售动作,原材料的冲销不参与结算。在财务成本核算的时候,需要进行BOM向上滚算,下级所有物料都需要进行核算,到了最上级再加上加工费,所以委托加工物资的价格与成本是不一致的。

3.3.委托加工物资的领用或销售

由于委托加工物资的成本与价格是不一致的,所以在领用或销售的时候,销售价格考虑的是成本而不是当前价格,因当前价格只是加工费而已。建议使用成本加成法定价,但由于企业大量的不可分摊差异及制造费用的分摊不合理性,造成成本极不稳定,还可以使用价格加成法进行定价,但如果涉及到多层级外协(委托加工),价格加成方法就很麻烦了,还是解决不可分摊差异与制造成本不稳定的问题,再用成本加成法进行定价最为合理。

3.4.BOM设计

BOM级别 详细 结算价格 成本核算
合件或模块P件号 回收的委托加工物资 结算加工费 核算
下级件号A 发出原材料A 不结算 核算
下级件号B 发出原材料B 不结算 核算
下级件号C 供应商自己提供的物料C 结算材料C价格 核算
下级件号D 供应商自己提供的物料D 结算材料D价格 核算

3.5.结算层级

在严格管理的条件下,无论使用哪种结算模式都是没有问题的,但问题在于各个工厂并没有那么理想化,结算的层级关系到物流模式与责任的划分。

我个人的建议是在结算层级上面,实现同一等级化,即合件与下级在结算上并没有层级之分,均是使用同一移动类型正常投料,这样做的好处是如果出现问题,可以及时进行调整 ,在结算上面脱离了BOM层级的影响相互不影响,加工费实现下线结算这一点是毋庸置疑的,与加工费同时下线结算的应该还有供应商自己提供的物料。

在模块投料触发订单结算加工费的同时,对下级发出原材料(供应商处)进行扣料核销,对于供应商自己提供的物料可与加工费采取同样的方式,对于二级供应商提供的物料,因第一次的入库环节在本工厂,所以需要进行发出库存管理。

还有一种方式是走正常的外协模式,在收总成的时候,对所有供应商处下级件进行核销,如果是下线结算的话,需要全部作对应发外协操作。但是在厂外二级供应商发到模块厂的库存还是无法管控。

4.风险管理

4.1.外部库存管理

无论是本公司发出的原材料,还是由二级供应商发向模块厂的原材料,都需要进行管控。

对于本公司发出的原材料,收发双方必须签字确认,甚至派专人去外协厂管理进销存等,公司发出也需要进行核查,当外协库存达到一定值时需要进行预警并开启索赔机制。

对于二级供应商发给模块厂的原材料,收发双方必须签字确认,模块厂家需要对二级供应商的物资负责。

账实不符的索赔机制,出现外部库存账实不符,一般是亏库,实行月度或季度调整机制,对库存进行直接投料处置并向模块厂家进行索赔,数量按盘点数量,金额按销售定价(详见上面3.3.)。

4.2.供应商库存呆滞

外部库存的呆滞一般是计划或者模块厂家未按计划要料造成的,对于外部库存的呆滞,需要分两方面考虑,一是从本公司生产发出的原材料,另一方面是二级供应商向模块厂发货产生的呆滞,均可按公司生产计划变动来进行额定核减,分别由本公司和二级供应商向模块厂家进行过索赔,在计划内产生的呆滞由本公司负责,计划外产生的由模块厂家负责(买断或者呆滞消耗方案)。为了将呆滞降到最低,可以在断产最后三个月按生产倒计数的方式报出生产计划。

原创文章,转载请注明: 转载自飞月秀

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