次级成本要素

freemapleleaf  

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向斑竹请教次级成本要素问题！
斑竹，你好！
我在学习CO中对次级成本要素[Secondary cost elements]的概念和应用很费解,按定义刺激成本
要素只能在管理会计中创建和管理，用于描述企业内部的价值流动，是成本收集和分配的载体，
用于跨成本对象的成本向各个成本对象的分摊；斑竹你能否就一个生产制造企业为例说明初级与
次级成本要素的设置及其关系[在传统的成本会计教材中好像没有次级成本要素的概念？]；以及
次级成本要素在成本收集和分配的一个应用案例！
期待你的关注和帮助！谢谢！
                                                —— 一个苦恼的CO学习者！

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修改| 发表于 2002年10月24日10:03 | 鉴定：山东

gracejin  

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回复:
Let's take a production cost center(CC) for example.

When the cost center issue wages or clain expense, that's the cost of the CC(This
cost are Primary Cost Element). But to another point view, the CC must provide
service or such things for production and others. No matter you use activity type to
in routings to record the actual service provided or use overhead calculated based
on overhead rate, these cost element are all secondary cost element. It is only used
for internal management, that's, statistical.  

To balance a cost center's cost and service provided( Under/Over absorption), you
can get a view of your capacity usage or the accuracy level of your overhead rate.

That's my view of CE. Wish it will be help.

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修改| 发表于 2002年10月25日1:03 | 鉴定：北京 | 删除

freemapleleaf  

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回复:感谢楼上的兄弟的帮助!
非常感谢楼上兄弟的帮助,你的见解帮我对成本要素有了更准确的认识!
同样期待着大家给予初级成本要素与次级成本要素设置和应用上的更多意见和应用举例,在此我先
向各位致谢!

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修改| 发表于 2002年10月25日1:29 | 鉴定：山东 | 删除

sap_pickup   

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回复:
哈，都改用E文回答啦！？ 好，我也来，希望能很好地理解，有问题慢慢讨论～

Actually the rationale of primary cost element(P.Cel) and secondary
cost element(S.Cel) neither belongs to the conventional managerial
accounting whereas they turn out to be the technical concepts in CO
module of SAP.

P.Cel is quite understandable which is designed for the reconciliation
ledger function that is based on the CO-CEL and CO-CCA with recording,
processing and analyzing the cost and expense.

However for S.Cel, that is just described as a cost carrier for just
the internal use in your passage as above-mentioned, is usually not so
explicit for understanding. Thus let's see a simple but typicla instance
for comprehension.

Let's omit the FI part and the relevant P.Cel posting in CO module.
Assuming that we only have one production cost center 'CC1' and also we
have 2 activity types as:

AT01 Depreciation -> S.Cel is 800001 -> planned price is 2.00/h
AT02 Direct labor -> S.Cel is 800002 -> planned price is 4.00/h

We make a PP order (order no. is 'PP1') here to manufacture a product
'A' for which a routing is maintained with the 2 activities as below:

AT01 3 hours
AT02 2 hours

After raw material picking and GR is processed for the finished product,
we confirm the order with the actual machine hours of 3.5h and labor hours
of 2.5h. Now a CO document with respective line items is generated as below:

PP1                800001    7.00   3.5h
CC1/AT01           800001   -7.00 -3.5h

PP1                800002   10.00   2.5h
CC1/AT02           800002 -10.00 -2.5h

You can see that for the depreciation, cost center 'CC1' with the activity
'AT01' outputs 3.5 machine hours to the cost object 'PP1', and the debit
and credit amounts are offset one another based on the S.Cel '800001'. Also
the cost objects differentiate and the logic is same to the direct labor part
as well.

Now we make the case a little bit complicated that we assess the actual deprec.
and direct labor expense to the production cost center to calculate the actual
unit activity price with which we'll evaluation the whole PP order for the
conversion cost. In this way, we have to create settlement S.Cels '700001'
for depreciation and '700002' for direct labor, that will be used in the cycle
for the following assessment.

The sender cost center is 'CC9' while the depreciation cost is 10.50 and the
direct labor cost is 12.50. In the cycle, we want to assess these costs based
on the tracing factor of each actual activity quantity, i.e. after the assessment
execution, the CO line items will be simply created as:

CC1    700001        10.50
CC9    700001       -10.50

CC1    700002        12.50
CC9    700002       -12.50

The aboved entries are balanced as well based on the settlement S.Cel. After
splitting
and actual activity price calcuation, since we assume that we only have one order by
now,
the 2 activities absorb all the actual deprec. and labor cost, i.e.:

AT01      14.00
AT02      20.00

After recalculating the PP order, the difference between the actual and the plan
activity
cost will be added to the CO line items as:

PP1                800001     3.50
CC1/AT01           800001    -3.50

PP1                800002     2.50
CC1/AT02           800002    -2.50
......

Hopefully the above-shown would be helpful for your better understanding！

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修改| 发表于 2002年10月25日9:31 | 鉴定：中国 | 删除

freemapleleaf  

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回复:
皮卡，非常非常谢谢你！

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修改| 发表于 2002年10月29日5:44 | 鉴定：山东 | 删除

tailei  

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回复:
皮卡，我用KO88进行生产定单结算时产生的差异是不是包括你所说的CONFIRMATION里输入的数量
和计划的ROUTING里的数量不一致导致的差异，另：能否把PP1                800001    
7.00   3.5h
CC1/AT01           800001   -7.00 -3.5h

PP1                800002   10.00   2.5h
CC1/AT02           800002 -10.00 -2.5h
到

PP1                800001     3.50
CC1/AT01           800001    -3.50

PP1                800002     2.50
CC1/AT02           800002    -2.50
......
的流程用中文再叙述一下？谢谢！

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修改| 发表于 2002年10月30日7:08 | 鉴定：未知地区 | 删除

light_ing   

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回复:对不起，能否再说明一下
对不起,我还是不太明白PICKUP的例子.
CC9向CC1分摊费用10.5和12.5
为何是 AT01 14,AT02 20呢?
例子最后的
PP1                800001     3.50
CC1/AT01           800001    -3.50

PP1                800002     2.50
CC1/AT02           800002    -2.50
是怎样计算得到的?
是从10.5-7=3.5,还是 14-10.5=3.5?
能否劳烦PICKUP再说明一下?

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修改| 发表于 2003年1月29日8:21 | 鉴定：未知地区 | 删除

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