Product Cost Collector
Product Cost Collector (PCC) is used as a cost object in “Product Cost by Period” scenario. In contrast to “Product Cost by Order” where Production / Process Orders are used as a cost object, a PCC collects the actual costs incurred in each period for the production of a material. In PCC, the product becomes the main cost object. Actual costs for a PCC can be collected in Order-related production (in place of Production Order), Process manufacturing (in place of Process Order) or Repetitive manufacturing (as a PCC).
Transaction codes:
Below transactions codes are typically used for a Product Cost Collector:
WIP Calculation procedure:
Work in process for Product Cost Collectors (PCC) is valuated at target cost. Confirmed operation quantities (excluding scrap) are valuated at target cost as per the valuation variant for work in process and scrap.
RA Key for use with PCCs:
WIP calculation for Product Cost Collectors (PCC) works on Target costs. Result Analysis (RA) key 000003 (WIP Calculation at Target Cost) is used. System does not allow use of RA Key 0000002 (WIP Calculation at Actual Cost). Error message KJ120 is returned while running transaction KKAS / KKAO when the system comes across an order with RA key 000002
Display of WIP in KKF3 / KKF6N:
WIP posting is not explicitly displayed in the order cost analysis screen under KKF3 / KKF6N using layouts 1SAP01 (Target/Actual – Comparison) or 1SAP02 (Cost Trend) – these do not include the WIP Cost Elements. One needs to select layout 1SAP03 (Work in Process) to review the cost elements. In addition, WIP entries can be reviewed from GL Line Items, orders can be identified from field “Order”, “Assignment” or “Text” under GL account defined in OKG8.
Financial posting: Configuration Transaction OKG8 controls the GL Accounts used for posting of WIP entries. Below GL Accounts are used in chart of Account INT
893000 Inventory change in process (P&L Account)
793000 Work in process (Balance Sheet Account)
These entries are reversed in the next month when the operations are completed. Variances are posted to below accounts (per chart of account INT, maintained in OBYC for the respective Transaction and Account modifier)
GBB-AUF 895000 Factory output of production orders
PRD-PRF 281500 Income from price differences of own goods
Sampat Ashish, SAP Financials Fixer