SAP Actual Cost Component Split

By John Jordan

SAP Actual Costing with SAP Material Ledger allows variances to flow to semi-finished and finished products based on the consumption of lower-level components. While multi-level price determination allows you to see the actual price of all materials at the end of the period, you cannot display price differences rolled up separately from the lowest to highest-level materials. You only see price differences assigned from the next lowest level.

You can however activate the actual cost component split in actual costing and compare plan and actual cost components in profitability analysis (CO-PA).

Let's examine the steps required to compare the plan and actual cost components. You activate the actual cost component split by following the IMG menu path:

Controlling • Product Cost Controlling • Actual Costing/Material Ledger • Actual Costing • Activate Actual Cost Component Split

The screen in Figure 1 is displayed.

Figure 1: Activate Actual Cost Component Split

Select the required indicators and save your work to activate the actual cost component split per plant. After activation, you need to create the data for the actual cost component split to ensure that your plant data is consistent.

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You run the report which carries out the productive start for the actual cost component split with Transaction SA38 or by selecting SYSTEM • SERVICES • REPORTING from the menu bar of any screen. Type in MLCCS_STARTUP and execute the report. Enter the plants to be converted and execute.

You access the actual cost component split by displaying the material master with Transaction MM03 or by following the menu path:

Logistics • Materials Management • Material Master • Material • Display • Display Current

Navigate to the Accounting 1 view to display the screen in Figure 2.

Figure 2: Actual Cost Component Split Button – Accounting 1 View

Click the Cost components button to display the screen in shown in Figure 3.

Figure 3: Actual Cost Component Split Displaying Valuations

You can display the actual cost component split for different valuations. You can map the actual cost component to CO-PA by following IMG menu path:

Controlling • Profitability Analysis • Master Data • Valuation • Set Up Valuation Using Material Cost Estimate • Define Access to Actual Costing/Material Ledger

You then map the actual cost components to value fields by following the IMG menu path

Controlling • Profitability Analysis • Master Data • Valuation • Set Up Valuation Using Material Cost Estimate • Assign Value Fields

You can compare plan and actual cost components in CO-PA reporting.