Production Variance Analysis in SAP Controlling

... Acknowledgments ... 13

... Preface to the Second Edition ... 15

... Introduction ... 19

1 ... Initial Planning ... 23
... 1.1 ... Sales and Operations Planning ... 24
... 1.2 ... Long-Term Planning ... 25
... 1.3 ... Cost Center Planning ... 38
... 1.4 ... Summary ... 44

2 ... Cost Estimates ... 45
... 2.1 ... Master Data ... 46
... 2.2 ... Overhead Costs ... 54
... 2.3 ... Cost Components ... 58
... 2.4 ... Costing Variant ... 61
... 2.5 ... Standard Cost Estimate ... 64
... 2.6 ... Costing Run ... 72
... 2.7 ... Preliminary Cost Estimate ... 85
... 2.8 ... Mixed Cost Estimate ... 90
... 2.9 ... Summary ... 96

3 ... Actual Postings ... 97
... 3.1 ... Primary Costs ... 97
... 3.2 ... Secondary Costs ... 99
... 3.3 ... Credits ... 101
... 3.4 ... Post Actual Costs ... 103
... 3.5 ... Report Actual Costs ... 109
... 3.6 ... Summary ... 110

4 ... Period-End Processing ... 111
... 4.1 ... Types of Variance Calculation ... 111
... 4.2 ... Variance Configuration ... 113
... 4.3 ... Variance Categories ... 122
... 4.4 ... Period End ... 128
... 4.5 ... Cost Center Variances ... 147
... 4.6 ... Purchase Price Variance ... 163
... 4.7 ... Actual Costing/Material Ledger ... 172
... 4.8 ... Summary ... 172

5 ... Scrap Variance ... 175
... 5.1 ... Scrap Basics ... 175
... 5.2 ... Assembly Scrap ... 177
... 5.3 ... Component Scrap ... 187
... 5.4 ... Operation Scrap ... 197
... 5.5 ... Combined Scrap ... 208
... 5.6 ... Summary ... 215

6 ... Reporting ... 217
... 6.1 ... Summarized Analysis Reports ... 218
... 6.2 ... Detailed Reports ... 235
... 6.3 ... Line Item Reports ... 237
... 6.4 ... Production Order Reports ... 239
... 6.5 ... Cost Center Reports ... 244
... 6.6 ... Summary ... 246
... 6.7 ... Guide Summary ... 247
... 6.8 ... Looking Ahead ... 249

... Appendices ... 251
... A ... Glossary ... 253
... B ... Bibliography ... 273
... C ... Additional Resources ... 275
... D ... The Author ... 279

... Index ... 281