Internal Order

( Actaul Cost)
MM

1 Material Dr.
Cr.

FI>CO
FI>CO
CO

Stock-Law Mat

100.00
8.00

2
Dr.


3
Dr.

4
5 Stock
6

(Standard Cost)
Dr.

Stock-FG
100.00 38.00

MM

7 FG

CO

8
9 Debit 4200 Credit 3800 400

CO
CO
CO
CO

Cr.

(10%)
9.1

9.2
(90%)
10


800.00

1,500.00
1,400.00
3,700.00

Program

500.00
4,200.00

3,800.00

3,800.00

40
360

Program

Internal Order

Detail

Cost with Quantity or without Quantity

Material

Cost Estimate without Quantity

Finished goods /Semi-Finished good

Law Material

Standard Cost
Moving Average

/ Consumption

Stock Law Mat

BOM
MIGO

Finish Good

MIGO

Cost center

-None-

Coponance
Overhead

Plan Activity units

Report

Bidding

-None-

Internal Order

Product Cost Controlling

Cost Estimate with Quantity

Material
Master

BOM

IO
(Amount)
Material Master
Manual Stock
Manual
( Standard Cost
Material Master)

Standard Cost
Moving Average

BOM
Backflush

Confirm Production Order

Work Center and Cost center

IO
Work Center

Routing or Master Recipe

IO

Operation Cost IO Activity

Plan Activity units

Product Cost
Internal Order Cintrolling
Actual Cost
target cost Actual
Order
Cost


IO Actaul

Product Cost Controlling

BOM
Routing

BOM

BOM

Automatic Good Issue
Standrad Routing

(Activity type )
(Work Center)
(BOM)
(Cost
Coponance)

Operation Cost
Standard Value Key

Report Variance
input (consumption, overhead allocation, actual expenses)
Output (production quantity or valuation)


BOM, ( work center )

(Activity )

input Variances
Input Price Variance:

Caused by differences between plan and

actual material and activity prices. Only
calculated if material origin is selected on
material master.

Resource-Usage Variance:

Caused by the use of different materials and

activities than were planned in BOMs and
Routings/Master Recipes.

Material Quantity Variance:

Caused by different material and quantities
than were planned in BOMs.

Remaining Input Variance:

This occurs when costs are entered without a
quantity or when OH rates are changed.

Output Variances
Mixed Price Variance:

Caused when the system determines a different mixed

cost than the released cost estimate. Must be selected
in the variance variant to see.

Output Price Variance:

If standard price changed between delivery to stock

and when variances are calculated
If price control V materials are not delivered to stock
at standard price
If price used to valuate inventory is not a mixed price

Lot Size Variance:

Differences between the planned and actual costs that
don't vary with lot size.

Remaining Variance:
Differences between target and allocated actual costs
that cannot be assigned to any other category. Also
used when no variance categories defined in variance
variant.