co pc actual price with parallel valuation (fragment for depr)
TRANSCRIPT
CO PC actual price with
parallel valuation
Anatoly Ryabukha
Input qty across activity types for RAS/IFRS/TAX
Plan depreciation to CO across different activity
types - 01: Depreciation area for RAS
Plan depreciation to CO across different activity
types - 08: Depreciation area for IFRS
Plan depreciation to CO across different activity
types - 10: Depreciation area for TAX
Plan price calculation – different prices for
RAS/IFRS/TAX -> it can be used during cost estimate
creation
Move calculated plan prices to Production Cost
Center
Copy -> Paste
For allocation in Cost split
Tax depreciation with minus
For allocation in Cost split
RAS & IFRS depreciation
with minus
Move calculated plan prices to Production Cost
Center
Copy -> Paste
For allocation in Cost split
Tax depreciation with minus
For allocation in Cost split
RAS & IFRS depreciation
with minus
DAA to Production CC – upon demand (during
period) – 1st
document w/o Tax -
DAA to Production CC – upon demand (during
period) – 2nd
document -> Tax -
DAA to Production CC – upon demand (during
period) – 2nd
document -> RAS -
DAA to Production CC – upon demand (during
period) -> Result in CC report
DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC
DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC (Tax -)
DAA to CO PC order – upon demand (during period)
– the same Principe as for Production CC (RAS -)
DAA to CO PC order – upon demand (during period)
-> Result in CO report
During period end closing: Actual price calculation
(total actual price)
If Tax depreciation <> Plan tax depreciation, then
we should adjust actual price here
If Tax depreciation <> Plan tax depreciation, then
we should adjust actual price here
(Actual – Plan)/Qty
Before periodical ML closing we should revaluate
CO PC order
Write off Tax – (Depreciation)
Zero
balance
Write off RAS – (Depreciation)
Before periodical ML closing we should settle
CO PC order
Stock
revaluation for
IFRS
After that you see in CKM3N – Primary Cost Split
IFRS Depreciation +
TAX Depreciation +
(TAX –) Depreciation
Then we should change actual price for Z1 version
(used for AVR)
Actual Depreciation (TAX + RAS) / (Actual qty: RAS + IFRS + TAX)
Before AVR closing we should revaluate CO PC
order
Write off IFRS Depreciation
After revaluation you see that IFRS + RAS
Depreciation restored
IFRS + TAX Depreciations
Then we should settle CO PC order
Stock
revaluation for
IFRS
Then we close ML periodical costing
As you see: Cost splits w/o changes
As you see: Cost splits w/o changes
Then we close AVR
Then you see AVR Cost Split for RAS
Then you see AVR Cost Split for RAS
AVR
closing
posting
AVR
closing
posting -
reversal