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1、1 1，KMTCKMTC的的生生产产流流程程示示意意图图VenderW/HB/HFurnaceDHPSSL2 2，物物料料，BOMBOM和和CompositionComposition的的搭搭建建160元毛玻璃FG1FG1（1PC）边角料SFG1切片FG2RM1RM2SFG11KG0.5KG0.2KG100元/KG100元/KG1PC的FG1的成本=(RM1+RM2-SFG1+COMPOSION)即：100*1+0.5*100-0.2*100+10*2+5*2=160元3 3，生生产产计计划划-投投料料 100PC100PC的的FG1FG1仓库物料移运变化 W/HW/HB/HB/HRM1-10
2、0KGRM1+100KGRM2-50KGRM2+50KGRM1-100KGRM2-50KG4 4，生生产产报报工工报工时发现正品98件，残品2件，这时只收98件，同时2件残品入到Cullet FG1+98PC5 5，调调整整(实实际际称称重重时时只只有有15KG15KG边边角角料料)IOIO 间间接接CCACCASFG1+500(5*100)5006 6，还还原原边边角角料料SFG1+1500元150015KG SFG1RM1-1000-1000RM1+1OKGRM2-500-500RM2+5KG7 7，还还原原次次品品次品+320320参照6RM1-320*(2/3)-213.33RM1-3
3、20*(1/3)-106.678 8，期期末末分分摊摊，作作业业重重估估直直接接CCACCA分摊：间接成本中心的费用全部分摊结转到直接成本中心上-500500分摊规则可以以成本构成划分为单位，按作业数量为分摊-500重估：直接成本中心的费用作业重新重估至成本收集器9 9，订订单单结结算算1010，运运行行物物料料帐帐当月98件成品中销售了49件出去，还有49件在库存1111，库库存存的的1010件件委委外外加加工工成成切切品品玻玻璃璃B/HB/H入库FG1-10PCPG2+400PC发票校验FormingVFCEDAQA100元/KGCOMPOSION30元SFG1(1.5KG)机器人工5 M
4、inRM1RM22Min2Min1KG0.5KG10元/Min 5元/MinCostCost collectorcollectorCulletCullet会会计计分分录录RM1+10000元借：生产成本RM2+5000元贷：原材料机器+2000元人工+1000元FG1-15680（98*160）FG1+2PC借：毛玻璃SFG1-2000(20*100)SFG1+20KG借：毛玻璃FG1-320（2*160）借：边角料贷：生产成本-转出SFG1-5KG借：生产成本贷：边角料SFG1-15KG借：生产成本贷：边角料借：原材料贷：生产成本1PC的FG1的成本=(RM1+RM2-SFG1+COMPOS
5、ION)即：100*1+0.5*100-0.2*100+10*2+5*2=160元借：生产成本贷：次品借：原材料贷：生产成本500-500借：生产差异贷：生产成本转出-差异借：销售成本贷：生产差异借：库存商品-毛玻璃贷：生产差异借：库存商品-切片借：委托加工物资-差异贷：委托加工物资-切片借：委托加工物资-毛玻璃品贷：库存商品-毛玻璃借：加工费用贷：GR/IR借：GR/IR贷：APW/HFG2(40PC)FG11PC150001500015680320200018000500500150015001500150032032032032050050025025025025020007002700
6、1600160010001000100010001 1，KMTCKMTC的的生生产产流流程程示示意意图图VenderW/HB/HFurnaceDHPS间接成本中心B/H直接成本中心-炉A001B001间接成本中心B/HA001人工，机器，费用（在SAP系统里定义成作业类型）直接成本中心-炉B001通过分摊规则期末能过作业重估直接成本中心-车间B002通过分摊规则期末能过作业重估其他间接成本中心A002人工，机器，费用（在SAP系统里定义成作业类型）关于分摊规则：我们可以使用各成本中心里的实际作业数量作为费用分摊规则FormingVFCEDAQAW/H直接成本中心-车间B002成本收集器1，期初
7、在直接成本中心里定义作业类型的标准价格，这个标准价格是在系统外计算好，在KP26时输入到系统里，计算此价格时包括直接成本中心的间接成本中心的费用2，期中各间接发生时计入对应的间接成本中心3，期末通过在系统里设定好的分摊规则，把间接费用从间接成本中心分摊到直接成本中心，分摊完后，间接成本中心所承担的费用余额为04，重新计算直接成本中心的作业价格后，把差异重新估算到成本收集器上，还原实际成本1，期初在直接成本中心里定义作业类型的标准价格，这个标准价格是在系统外计算好，在KP26时输入到系统里，计算此价格时包括直接成本中心的间接成本中心的3，期末通过在系统里设定好的分摊规则，把间接费用从间接成本中心
8、分摊到直接成本中心，分摊完后，间接成本中心所承担的费用余额为04，重新计算直接成本中心的作业价格后，把差异重新估算到成本收集器上，还原发送方104000010410001042000104300010440001045000以成本构成行明细为单位进行分摊1045030104600010700501046010104700010600001060010106002010600301070000成本构成原材料包装材料直接人工按各直接成本中心的实际直接人工在总的直接人工里所占比例进行分摊间接人工按各直接成本中心的实际间接人工在总的间接人工里所占比例进行分摊机器按各直接成本中心的实际机器在总的机器里所
9、占比例进行分摊能源按各直接成本中心的实际能源在总的能源里所占比例进行分摊其他按各直接成本中心的实际费用在总的费用里所占比例进行分摊接收方1060040 EOA&质量控制1070010 投料1070020 熔炼1070030 降温1070040 成形要创建的作业类型直接人工间接人工机器能源费用以成本构成行明细为单位进行分摊按各直接成本中心的实际直接人工在总的直接人工里所占比例进行分摊按各直接成本中心的实际间接人工在总的间接人工里所占比例进行分摊按各直接成本中心的实际机器在总的机器里所占比例进行分摊按各直接成本中心的实际能源在总的能源里所占比例进行分摊按各直接成本中心的实际费用在总的费用里所占比例
10、进行分摊1 1，TheThe KMTCKMTC productionproduction flowflow diagramdiagramVenderW/HB/HFurnaceDHPSSL2 2，Materials,Materials,BOMBOM andand CompositionsCompositions structuresstructures 160CNYMother glassFG1FG1（1PC）CulletsSFG1SlicesFG2RM1RM2SFG11KG0.5KG0.2KG100CNY/KG 100CNY/KGThe cost of FG1=(RM1+RM2-SFG1+CO
11、MPOSION)so：100*1+0.5*100-0.2*100+10*2+5*2=160CNY3 3，ProductionProduction Planning-GoodsPlanning-Goods issueissue 100100 PCPC FG1FG1Warehouse material mobile changeW/HW/HB/HB/HRM1-100KGRM1+100KGRM2-50KGRM2+50KGRM1-100KGRM2-50KG4 4，ConfirmationConfirmationat the time of Production report work,find qua
12、lity goods 98,FG1+98PCsubstandard goods 2,then only accept 98,at the same time2 substandard goods into Cullet5 5，Adjustment(WhenAdjustment(When thethe actualactual weighingweighing onlyonly 1515 kgscrap)kgscrap)IOIO IndirectIndirect CCACCASFG1+500(5*100)5006 6，ReductionReduction CulletsCulletsSFG1+1
13、500元150015KG SFG1RM1-1000-1000RM1+1OKGRM2-500-500RM2+5KG7 7，ReductionReduction defectivedefective Defective product+320320 ProductsProductsRM1-320*(2/3)-213.33Reference 6RM1-320*(1/3)-106.678 8，End-of-periodEnd-of-period assessmentassessment，activiyactiviy revaluationrevaluationDirectDirect CCACCAAs
14、sessment：assessment the cost of Indirect cost center -500500 to direct cost center-500Revaluation：revaluate the activity of direct cost center and revaluate to the cost collector again9 9，productionproduction orderorder settlementsettlement1010，ExcuteExcute materialmaterial ledgerledgerThis month 98
15、 pieces of products sold out 49 pieces,and 49 pieces in inventory1111，SubconctactSubconctact 1010 mathermather glassglassB/HB/HGoods receiveFG1-10PCPG2+400PCInvoice verificationFormingVFCEDAQA100CNYCOMPOSION30CNYSFG1(1.5KG)Machine Labour5 MinRM1RM22Min2Min1KG0.5KG10CNY/Min5CNY/MinCostCost collectorc
16、ollectorCulletCulletAccountingAccounting entryentryRM1+10000CNYD：Production costRM2+5000CNYC：MaterialsMachine+2000CNYLabour+1000CNYFG1-15680（98*160）FG1+2PCD：Mother glassSFG1-2000(20*100)SFG1+20KGD：Mother glassFG1-320（2*160）D：CulletsC：Production cost-roll-outSFG1-5KGD：Production costC：CulletsSFG1-15K
17、GD：Production costC：CulletsD：MaterialsC：Production costThe cost of FG1=(RM1+RM2-SFG1+COMPOSION)so：100*1+0.5*100-0.2*100+10*2+5*2=160CNYD：Production costC：Defective productD：MaterialsC：Production cost500-500D：Production varianceC：Production cost roll-out-varianceD：Cost of salesC：Production varianceD：
18、Finished goods-Mother glassC：Production varianceD：Finished goods-SlicesD：Subconctacting-varianceC：Subconctacting-culletD：Subconctacting-mather glassC：Finished goods-mother glassD：Processing costC：GR/IRD：GR/IRC：APW/H4CNYFG2(40PC)FG11PC1500015000156803202000180005005001500150015001500AccountingAccount
19、ing entryentryD：Production costC：MaterialsD：Mother glassD：Mother glassC：Production cost-roll-outD：Production costD：Production costD：MaterialsC：Production cost320320320320500500250250250250160011002700160016001000100010001000D：Production costC：Defective productD：MaterialsC：Production costD：Production
20、 varianceC：Production cost roll-out-varianceD：Cost of salesC：Production varianceD：Finished goods-Mother glassC：Production varianceD：Finished goods-SlicesD：Subconctacting-varianceC：Subconctacting-culletD：Subconctacting-mather glassC：Finished goods-mother glassD：Processing cost1 1，TheThe KMTCKMTC prod
21、uctionproduction flowflow diagramdiagramVenderW/HB/HFurnaceDHPSIndirect cost center B/HDirect cost center-ovenA001B001Indirect costcenter B/HA001Labour，machine，expensesDirect costcenter-ovenB001Through the assessment rulesWhen in End-of-period to complete activity revaluationDirect costcenter-worksh
22、opB002Through the assessment rulesWhen in End-of-period to completeactivity revaluationOther indirectcost center A002 Labour，machine，expensesAbout assessment rules:we can define the rule with the actual activity type belonged to direct cost center.FormingVFCEDAQAW/HDirect cost center-workshopB002the
23、 cost collector1，At beginning Of period in the direct cost center,we define standard price of activity types,which was calculated outside of the system,this price include the cost of the indirect cost center and indirect cost center.In KP26 we input to the plan prices 2，We post kinds of expenses int
24、o indirect cost center or direct cost center 3，At the end of period,assgement all of the indirect expenses from indirect cost center to direct cost center with the rule which was set in the SAP system After excute that,the expenses of indirect cost center shoule be 04，Recalculate of direct cost cent
25、er activity prices and revaluate the variance to cost collector,reducing the actual costWhen in End-of-period to complete activity revaluationWhen in End-of-period to completeactivity revaluationAbout assessment rules:we can define the rule with the actual activity type belonged to direct cost cente
26、r.1，At beginning Of period in the direct cost center,we define standard price of activity types,which was calculated outside of the system,this price include the cost of the indirect cost center and indirect cost center.In KP26 we input to the plan prices 2，We post kinds of expenses into indirect co
27、st center or direct cost center3，At the end of period,assgement all of the indirect expenses from indirect cost center to direct cost center with the rule which was set in the SAP system After excute that,the expenses of indirect cost center shoule be 04，Recalculate of direct cost center activity pr
28、ices and revaluate the variance to cost collector,reducing the actual cost成成本本中中心心 控控制制范范围围 公公司司代代码码 类类别别负负责责人人说说明明有有效效开开始始有有效效结结束束101000010001000 LM管理部（GM)1900/1/19999/12/31101100010001000 LMF&A1900/1/19999/12/31101101010001000 LM财务部 1900/1/19999/12/31101102010001000 LM人资&行政部 1900/1/19999/12/311012
29、00010001000 LM策略部 1900/1/19999/12/31101201010001000 LM信息技术 1900/1/19999/12/31101300010001000 LM投管处 1900/1/19999/12/31102000010001000 EMR&D部 1900/1/19999/12/31102001010001000 EMR&D实验室 1900/1/19999/12/31102002010001000 FMR&D实验室(生产支援)1900/1/19999/12/31103000010001000 VM销售部1900/1/19999/12/31104000010001
30、000 FM总厂部 2011/1/19999/12/31104100010001000 FM建设部 2011/1/19999/12/31104200010001000 FM厂部1900/1/19999/12/31104300010001000 FM生产管理部 1900/1/12011/12/31104300010001000 FM生产总务2012/1/19999/12/31104400010001000 FMSHE1900/1/12011/12/31104400010001000 FMSHE(锁定)2012/1/19999/12/31104500010001000 FM供应链管理部1900/1
31、/19999/12/31104502010001000 FM采购1900/1/12011/12/31104502010001000 FM采购(锁定)2012/1/19999/12/31104503010001000 FM生产计划1900/1/19999/12/31104600010001000 FM客服工程部 1900/1/19999/12/31104601010001000 FM客服1900/1/19999/12/31104602010001000 FMQA1900/1/19999/12/31104700010001000 FM设备工程部 2011/1/19999/12/3110600001
32、0001000 FM生产工程处 1900/1/19999/12/31106001010001000 FMEOA保养1900/1/19999/12/31106002010001000 FM熔炉保养1900/1/19999/12/31106003010001000 FM生产管理1900/1/19999/12/31106004010001000 FMEOA&质量控制2012/1/19999/12/31107000010001000 FM能源控制1900/1/19999/12/31107001010001000 FM投料1900/1/19999/12/31107002010001000 FM熔炼190
33、0/1/19999/12/31107003010001000 FM降温1900/1/19999/12/31107004010001000 FM成形1900/1/19999/12/31107005010001000 FMEOA1900/1/12012/2/29107005010001000 FM生产服务部 2012/3/19999/12/31107006010001000 FM检验 1900/1/12011/12/31107006010001000 FM检验(锁定)2012/1/19999/12/31109099910001000 L一期公共 KMTC一期公共 2011/12/19999/12/31研发间接直接成本收集器差异结算结算后会计分录，把生产成本转成差异运行物料帐把差异转到库存科目下月初冲回