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SAP BLOG Parallel Inventory with Different Accounting Principle (Parallel COGM)

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SAP Blog

Kayıtlı Üye
Katılım
22 Ara 2017
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711
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Business Requirement

The Business needs is some time to have the Inventory based on different accounting principle, with SAP S/4HANA, it is possible to have the parallel cost of Goods Manufactured at actual cost. This gives the business advantage of having for example – To show different deprecation costs, from the different valuation principles to be shown as a part of the product.



Actual costing (ML) is used for both the international valuation according to IFRS, and the local and additional accounting principles. At the end of the period, periodic costing run can be executed up to 3 diff valuations

To calculate the cost of goods manufactured using the prices in the leading version a periodic costing run needs to be performed. In the Post Closing step, the stock postings in the leading ledger are made. This step is also made for the group valuation and the profit center valuation. This step does not have any effect on the valuation according to alternative accounting principles.

To calculate the cost of goods manufactured using the prices in the additional versions, we can perform alternative valuation runs. The alternative valuation runs must be indicated as the run for parallel costs of goods manufactured and must reference the additional versions in their settings by specifying an accounting principle.

The valuation run (CKMLCPAVR), indicate the valuation run as a run for parallel cost of goods manufactured, and selection must be made for those plants for which you want to perform an actual costing. In the Post Closing step, the stock postings in the ledger or accounts are made with the local or additional accounting principles

Parallel COGM Solution – SAP


SAP S/4HANA can help in achieving the business requirement via the business function – FI_CO_COGM (Trx code – SFW5)

The below table summarizes the diff component that would be used

  • The actual costs, the periodic costing run calculates and posts the COGM, for the global accounting principle and the alternative valuation run posts this for the local and additional accounting principles.
  • The price gets calculated in the version for the parallel accounting.



The below table summarizes the diff view to be used since ML can carry, we can only use up to 3 different valuations (highlighted in green)





Configurations & Master Data

Financial Accounting – Global
Ledger configuration (Trx – FINSC_LEDGER)



The Ledger configuration in SAP S/4HANA is very crucial, it controls the posting to General Ledger. For the implementation of the Parallel COGM, a separate ledger needs to be created in parallel with the leading ledger to store parallel values.

The below figures show the setup for the Ledger (Leading & Non-Leading- which is going to meet the parallel accounting requirement)

OL (Leading Ledger) + Company code (RU04) is assigned to the IFRS.



Z1 (Ledger) + Company code (RU04) is assigned to Local GAAPS.



Multiple Valuation/ Transfer Price configuration (Trx – 8KEM)

Multiple valuations allows storing the data in different valuation views. Here we select the Parallel cost of Goods Manufactured as one of the views. The currency & valuation profile for a parallel COGM is configured below. Here we also assign what currency type 30 (Eur) that would be used to managed parallel COGM



CVC profile is assigned to the controlling area (Trx – 8KEQ)

The Currency & Val profile which is created the above step needs to be assigned to the controlling area.





CO versions (Trx – OKEV)


For the parallel COGM, a dedicated CO version needs to be created. The data in the GV1 version will be posted via the Z1 ledger created in FI



Double-clicking on the version and clicking on the valuation button will show us the version & corresponding views. We can see from below that GV1 version have a valuation view of “5” while the legal have view as “0”



Ledger customization with CO versions


Financial Accounting> Financial Accounting Global Settings> Ledgers> Parallel Valuation Approaches> Multiple Valuation Approaches/Transfer Prices> Basic settings > Define Ledger for CO Version

Here we assign the version 0 & PV1 to leading ledger, The Z1 ledger would also be assigned to the version GV1, but it appears in the later customization.





Material Ledger Settings (Trx –OMX1, OMX2, OMX3)


Material Ledger is mandatory in SAP S/4HANA . A Material Ledger type is required to store the information on inventory in 3 currency. Each currency will represent separate valuation and receive the data from the different CO version.

Activate Actual Costing

controlling>Product cost controlling> Actual Costing/Material Ledger> Actual Costing> Activate Actual Costing.



Activate Actual Cost component split


controlling>Product cost controlling> Actual Costing/Material Ledger> Actual Costing> Activate Actual Cost Component Split





Transfer Price activation Check (Trx – 8KEP)


With the ML setting in place & CVC profile (with a valuation for COGM is ready) the currency & valuation profile can be activated.





Asset Accounting Configuration


The asset accounting is the core of the Parallel COGM, as this is sub module under which the different depreciation amount would be posted as per the different valuation per accounting principle/ respective Ledger.



Chart of Depreciation
Financial Accounting>Asset Accounting>Copy Reference Chart of Depreciation/Depreciation Areas

Chart of Depp. Consist of the diff depreciation area which would be used for the valuation of asset. Here the setup is

01 – Book Depp / for the Leading Ledger
10 – Parallel COGM Ledger
32 – Book Depreciation in group currency (it is here just because we have the Global currency 30 at ledger)
40 – Similar to 0L, Z1 Ledger also have the CT – 30, so an extra Depreciation area is required.

Only 01 & 10 post to GL & to the respective ledger in FI & to respective valuation in CO





Specify Transfer of APC Values


Accounting>General Valuation>Depreciation Areas>Determine Depreciation Areas in the Asset Class.The Depp. Terms & APC takeover for the DA – 32 & 40 are from the base DA.



Deprecation Key assignment to the Asset Class/ Default for the Asset master.


Asset Accounting> General Valuation> Depreciation Areas> Determine Depreciation Areas in the Asset Class

This would help in defaulting the default rules for the asset which are created under the asset class & chart of deprecation. We can see here the deprecation Key used is same, just the useful life is different. Due to this, the Asset would have a different valuation in 01 & 10 deprecation area.



Set up of Parallel Currencies



Asset Accounting> General Valuation> Currencies> Specify the Use of Parallel Currencies



Parallel Financial Reporting in Controlling (Cost of Goods Manufactured)


Financial Accounting> Financial Accounting Global Settings> Ledgers> Parallel Accounting> Parallel Financial Reporting in Controlling (Cost of Goods Manufactured)> Set Up Parallel Valuation of Cost of Goods Manufactured for Company Codes



Here we assign how the Material ledger transfers the posting to the CO version or valuations. Here we set up

Actual costing run is going to update – Leading version (legal valuation)
Actual Alternative Valuation run updates the Valuation 5 (COGM)





This is the most critical step in parallel COGM configuration, as this step post different values to different valuation. Here we assign the Deprecation Areas to Versions

Financial Accounting> Financial Accounting Global Settings> Ledgers> Parallel Accounting> Parallel Financial Reporting in Controlling (Cost of Goods Manufactured)> Transfer Depreciation from Asset Accounting to Controlling





In this next customizing step we activate the revaluation of the order & projects.



In the next customization step in sequence, we built a link between the Ledger for the COGM & valuation views.
Z1 (GAAPS) > Valuation 5
OL(IFRS) > Valuation 0



In the next customization activity in sequence, we link the Accounting principle to the Cost component structure. Here we have assigned both the principle to the same cost component structure. This would make easy when seeing the inventory as we don’t have to change the cost component structure to see the parallel COGM.



In the final customization in sequence is done to ensure that CO posting, post in real time to FI as per the respective ledgers.



Transaction Data Flow

Create Asset master


Asset master Data. ( Trx – As01)

We need to check if the Depre. Area tab if the DA are populated correctly as per the default configuration done in AA.
It is critical to assign the cost center in the Asset master as it will hold the data of the dep from different valuation.
The cost center should be defaulted in OKB9 setting, for the dep account ( P&L)



With the above check, we can go ahead with the execution of the depreciation calculation of the asset and analyze the result in the Asset Explorer. In order to achieve different valuation, we are having different useful life in the depreciation area 01 & 10.



Asset Depreciation Calculation. (Trx – ABABN)


The Asset depreciation is calculated and posted to the specific ledger. 01 post to the Leading Ledger while 10 post to the Z1 ( as per the configuration)





Product Costing Data. ( Trx- CK11n)


FG is a Finished good consisting of RM1 ,RM2, RM3 as raw material and a production BOM needs to be created with Routing data, with one operation consisting of 3 Activities.These 3 Activity have been linked to the Asset Cost centers in KP26, where planning has been carried out.



The Cost Component Split information can also be see in the screen





Cost Component Structure ( Trx – OKTZ)


In order for the values to flow in the correct cost component , cost component structure (CCS), needs to be setup.

  • All the RM consumption accounts need to be set to the RM cost component
  • All the Secondary account ( category – 43), for the activities like Labor,
  • Machine should be assigned to the relevant CC
  • The Depp account ( P&L) in the Depp CC to ensure the actual value flow
  • For the standard, we have to assign the Depp Activity type secondary cost element in the Depp CC
  • Cost component structure should be of primary cost component split nature



Splitting Structure (Trx – OKES)


The cost splitting is being done, just to make sure that we have the activity – Depp, getting fully the cost of the Depp account (coming from FI-AA)

The step includes first the creation of the splitting structure ( with the rules)
Assigning the splitting structure to the cost center ( Depp cost center)
Price calculation for legal & COGM versions.
The Material ledger would use then this activity price to credit the cost center and debit the Material



The rule is based on the Activity quantity





Assignment of the cost center to the structure for “ALL Versions” ( Trx – OKEW)







Actual Splitting ( Trx – KSS2)


Legal Verson – 0 / IFRS



Paralllel Version – GV1/ GAAPS





Order Settlement


We can settle the production order to the inventory, but since order is not being managed with the parallel valuation, it is not impacting the depreciation cost component. Therefore, we will not settle the order in this illustration and only observe the depreciation cost component.

Analyzing Results

Material Ledger & Alternative valuation Cockpit. (Trx- CKMLCP)


The actual ML closing cockpit is a standard one, here we are only depicting the actual costing run for AVR. Here the RUN REF has been given to the standard actual costing run done at the month end. Ref type would be – RUN for parallel COGM







Further setting for the Parallel AVR run is depicted below, which follows from the earlier settings





The inventory view in the IFRS, we can see the entire dep cost in the Depp cost component.

Legal Valuation /IFRS / actual cost split



The inventory view in the GAPPS, we can see the entire depreciation cost in the Depp cost component. This is coming from a parallel Depp area set up for the parallel COGM.
The other variance in actual is coming via MR22 entry, which have posted a price variance amount. We need to set up the costing run prior to the inventory display in CKM3N screen

With the above selection the inventory in parallel accounting principle gets displayed.





Lesson Learned

  • Use KSII – internal splitting for the COGM price calculations.
  • In Version settings the activity actual price as periodic instead of cumulative
  • In Version the COGM version should not have any ref version, it is not delta version
  • In Version setting Plan indicator should be blank & Cost component structure should be assigned (only for the parallel COGM version)
  • Cost component structure should be “Primary cost component”
  • FINS_CUST_CONS_CHECK – gives the error CT- “11” could not be assigned to the ledger “Y” which is created for the COGM- for this we need to set up FINS_ACDOC_CUST 463 as warning in message control



Reference

  • SAP Help on COGM.
  • 2748905 – Actual Price Calculation and Revaluation if business function FIN_CO_COGM is active.
  • 1852519 – Supplementary documentation and FAQ for business function FIN_CO_COGM.
  • 2732309 – Currency Types for Group or Profit Center Valuation in Ledgers for Parallel Cost of Goods Manufactured.

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