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The Actual Cost Component Split is a strategic tool for ? Optional: Primary costOptional: Primary costcomponent splitcomponent split ? No Cost EstimatesNo Cost Estimatesnecessary for Actualnecessary for ActualCostingCosting
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? Same cost componentSame cost componentstructure as in planningstructure as in planning
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MultiMulti-LevelLevelActual CostingActual Costing Periodic Unit PricePeriodic Unit Pricewithwith ProfitabilityProfitabilityAnalysisAnalysisĬost CenterCost CenterAccountingAccountingĪctual Prices ofActivities andBusiness ProcessesĪctual Costing and Profitability AnalysisĪctual values in Profitability AnalysisActual values in Profitability Analysis? Contribution Margin AccountingContribution Margin Accounting? Cost of salesCost of sales split intosplit into cost componentscost components? Plan/ActualPlan/Actual Variance analysisVariance analysis Integration ofIntegration ofMultiMulti-LevelLevelActual CostingActual Costing ? RollRoll-upup of price differencesof price differences ?from raw materials tofrom raw materials tofinished materialsfinished materials MultiMulti-Level Actual Costing allowsLevel Actual Costing allows?Inventory valuation withInventory valuation withĪctual periodic material priceactual periodic material price MaterialMaterialLedgerLedgerInventory ValuationInventory ValuationĮxternal Procurement External Procurement TransparencyTransparencyof Value Chainof Value ChainĪctual CostingActual CostingMultiMulti-levellevelPeriodic Material PricesPeriodic Material Prices Parallel ValuationParallel ValuationTransfer pricesTransfer prices Parallel CurrenciesParallel CurrenciesValuation with HistoricValuation with HistoricExchange RatesExchange RatesĪctual CostingMulti-level Periodic Material Prices SAP assumes noresponsibility for errors or omissions inthis document.ġ. This document contains onlyintended strategies, developments, andfunctionalities of the SAP product and isnot intended to be binding upon SAP toany particular course of business,product strategy, and/or development.Please note that this document is subjectto change and may be changed by SAP atany time without notice. This presentation is a preliminary versionand not subject to your licenseagreement or any other agreement withSAP. Inventory Accounting with Material Ledger Part A Inventory Accounting with Material LedgerPart B Alternative Valuation RunPart C Distribution of Usage VariancesPart D Revaluation of Consumption at Actual CostsPart E Revaluation of Cost of Goods Sold at Actual Costs