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SAP Mixed Costing

SAP mixed costing allows you to cost a material using multiple alternative methods, for example when you manufacture a material with different internal processes. You specify these through separate production versions, with different master recipes. When you execute a cost estimate the system calculates the cost for each production version then calculates an average unit cost using weighting factors. When you display a cost estimate with transaction CK13N, you display the total cost and details of each procurement alternative.

 

You create two items of master data: 

  • Procurement alternatives, with transaction CK91, which define how the material is procured, either internally or externally. For example, production versions for internally produced alternatives.
  • Mixing ratios, with transaction CK94, which specify weighting factors, for example the production volumes to be produced for the year using each of the production versions.

For actuals, a process order is produced with a specific production version. The target costs for the process order are calculated based on the cost estimate data related to that production version. The credit for production uses the weighted average standard cost calculated.  The difference between the two multiplied by the production quantity is calculated and reported as mixed price variance when executing the variance calculation transaction (KKS1 / KKS2) using the standard delivered variance categories. When the unit cost of the production version used is higher than the standard cost, unfavorable mixed price variance is calculated; when it is lower, favorable mixed price variance is calculated.

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Comments 4

Guest - Coycurrin on Tuesday, 05 July 2016 06:38

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Guest - nicholas on Tuesday, 14 August 2018 05:29

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Guest - Nicky on Wednesday, 06 June 2018 11:23

Hi,

I Just wanted to know, whether CK94 step i.e mix ratio input step be automated with the planned qty generated in Plaf table.The material with same date and Quantity structure type be used in CK94 instead of manually inputting for each material.

Hi, I Just wanted to know, whether CK94 step i.e mix ratio input step be automated with the planned qty generated in Plaf table.The material with same date and Quantity structure type be used in CK94 instead of manually inputting for each material.
Guest - Sunny Rao on Wednesday, 19 September 2018 11:09

Hello Dear,


Kindly let me know the purpose of maintaining the mixed costing ration in CK94N ?

Thank you.

Regards
Rao.

Hello Dear, Kindly let me know the purpose of maintaining the mixed costing ration in CK94N ? Thank you. Regards Rao.
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