请问SAP中实际工时费率计算中使用到的“分割结构”是什么意思？系统里是如何实现的？
推荐回答（1个）
标准成本计算
Tcode:CK11N/CK40N
在材料成本核算上,SAP比较推荐物料使用标准价+ML的成本核算方式,这样可以同时满足财务核算和成本管理的双重目的,在物料分类帐相关章节已有详细描述。
在这里所需要说明的是在产品标准成本计算时的科目获取,标准成本计算时,如果产品结构是多层(包括BOM的多层次和工艺路线的多层次),则标准成本是各成本部件层层卷算而来,简化一点,就是成本包括料(对应BOM)工(对应作业类型)费(通常对应作业类型,也可使用成本核算单),稍微熟悉SAP的人就知道后勤的材料自动科目分配(Tcode: OBYC),标准成本对应的材料成本相应科目一般有:
GBB-VBR->对应后勤移动类型201/261成本中心/工单发料等
GBB-ZOF->对应后勤移动类型531,副产品收货
对工和费,通常首先是直接对应到作业类型所对应的次级成本要素(Tcode:KP26),SAP的设计思路是这样的，典型的比如直接人工,实际上对应的是产线员工的职工薪酬,包括福利费在内的职工薪酬需要在月底后才可知道实际费用发生额,尤其是计件工资的方式更始如此,SAP为了满足”事前计划,事中控制,事后分析”的目的,所以建立一个类似打包的作业类型LAB(直接人工,同时对应一次级成本要素),KP26暂估一计划价格就往生产工单直接确定,在期末真正完成职工薪酬费用计提后再计算作业的实际价格, 为了确保所有的职工薪酬费用科目一定会参与直接人工作业类型的实际价格重算,SAP使用了一个叫分割结构的东西(Tcode:OKES/OKEW),简单理解,基本生产成本中心除了职工薪酬费用外,还有机器折旧,机器折旧也做了一对应作业类型假设叫MAC,平时也使用计划价往生产工单做确定(Confirmation),分割结构则确保职工薪酬费用参与LAB实际作业价格计算,折旧费用科目发生额只参与作业类型MAC的实际价格计算。
如果作业类型LAB/MAC计划价格相对准确，则可“实时”监控工单的生产成本是否异常。
说到标准成本，还有一点需要明确，按照某些企业核算习惯，产品销售时可确定销售收入，但是“准确的”销售成本是期末一并确定的,SAP中如果产品使用标准成本,通常销售发货一般即确定了销售成本,但这个销售成本是以标准价格*发货数量得出的,使用SAP ML模块的实际成本部件划分不但在期末通过差异分摊得产品的实际成本(标准成本+差异分摊即实际成本),而且可以得到实际的成本部件,即产品标准成本= ∑各成本部件计划价*数量, 产品实际成本= ∑各实际成本部件，如上图,是Tcode:CKM3查看一产品的实际成本部件结构的结果,
图[1]的”查看”选择”CV 成本组件’。
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