1、 2004 Hewlett-Packard Development Company, L.P.Strictly Confidential Not for general distribution凤竹纺织ERP项目CO模块培训资料成本的分摊与分配This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party without Bain
2、s prior written consent.SNG China Plan review - 1H 042内容内容/安排安排流程流程/操作操作名词名词/概览概览案例案例/练习练习资料目录This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG
3、China Plan review - 1H 043培训内容及安排培训时间：培训时间：2005年年10月月3日日 16：0018：00培训地点：会计部办公室培训地点：会计部办公室培训人员：会计部会计人员培训人员：会计部会计人员培训内容：培训内容：4成本中心实际成本重过账4成本中心的实际统计指标的分配4成本分摊的维护和执行 4成本分配的维护和执行 This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it
4、is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 044内容内容/安排安排流程流程/操作操作名词名词/ /概览概览案例案例/练习练习资料目录This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by
5、any 3rd party without Bains prior written consent.SNG China Plan review - 1H 045分配分配/ /分摊分摊分配分配( (Distribution) Distribution) 按照固定比例、百分比、权重或统计指标将初级成本要素计入到相关成本中心中的成本确认过程。分配被经常用于类似水电费，房租等特定成本要素的分配过程。如织造成本中心发生工资1000元，在月末根据每个机种产量比例2:3确认记入单面机工资400元，双面机工资600元，这一过程即为成本的分配。 分摊分摊( (Assessment) Assessment) 按照
6、固定比例、比重、或统计指标通过次级成本要素计入到相关成本中心中的成本确认过程。分摊往往是将某个服务性成本中心的所有费用都以新的形式（次级成本要素）分摊出去。如机修车间的费用，它是一种由初级成本要素归集而来的，是为产品生产发生的辅助性费用，月末需要按各固定比例，拆分记入准备车间、染色车间、烘干车间等车间的期间费用中，这一过程就是分摊。 This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not
7、 to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 046分配分配- -DistributionDistribution初级成本要素：电话费G/L #467000费用待摊成本中心：电话费分摊#995000计划的电话费用计划的电话费用：$12,000$12,000分配规则分配规则： 成本中心成本中心 #115000 #11500040%40%成本中心成本中心 #187000 #18700025%25%成本中心成本中心 #145000 #14500020%2
8、0%成本中心成本中心 #189000 #18900015%15%#467000#467000 $4,800 $4,800#467000#467000 $3,000 $3,000#467000#467000 $2,400 $2,400#467000#467000 $1,800 $1,800#115000 #187000 #145000 #189000#115000 #187000 #145000 #189000成本中心：成本要素This information is confidential and was prepared by Bain & Company solelyStrictly Co
9、nfidential for the use of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 047分摊分摊- -AssessmentAssessment 分摊成本要素分摊成本要素： 991990 991990 电话费电话费 21,000 21,000 办公用品办公用品 14,000 14,000 邮费邮费 5,000 5,000 计划费用合计划费用合 40,000 40,000邮费邮费 - - G/L
10、 #475000G/L #475000$5,000$5,000办公用品办公用品 - - G/L #479000G/L #479000$14,000$14,000电话费电话费 - - G/L #476000G/L #476000$21,000$21,000分摊规则：分摊规则：成本中心成本中心 #102#102管理费用分摊：管理费用分摊： #991990 $12,000 #991990 $12,000成本中心成本中心 #104 #104管理费用分摊：管理费用分摊： #991990 $18,000 #991990 $18,000成本中心成本中心 #103#103管理费用分摊：管理费用分摊： #991
11、990 $10,000 #991990 $10,000成本中心成本中心 #102#10230%30%成本中心成本中心 #104 #10445%45%成本中心成本中心 #103 #10325%25%成本中心成本中心 101 101行政部门行政部门成本中心成本中心 101 101行政部门行政部门This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by an
12、y 3rd party without Bains prior written consent.SNG China Plan review - 1H 048内容内容/安排安排流程流程/ /操作操作名词名词/概览概览案例案例/练习练习资料目录This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party without Bains
13、prior written consent.SNG China Plan review - 1H 049 32111单面机32101 厂部 32102设备保全33102 复样室33103 称料室 33112染色车间 33114定型车间 33104机修车间 33202称料室 33212染色车间 33214烘干车间 33213亚漂车间33302复样室 33312染色车间 33313烘干车间 33303机修车间 39050织造检验室39051一厂检验室39052二三厂检验室 39053漂染外观检验室 39054检测中心 39055色纱检验室漂染一厂33101厂部33201厂部33301厂部漂染二厂漂
14、染三厂织造一厂织造二厂漂染厂织造厂品管部织造厂厂部成本中心组一般成本中心 32112双面机 32113罗纹机 32116毛巾机 32115双面提花机 32114单面提花机污水厂39010污水厂软水处理39020软水处理油炉39030油炉仓储中心39040仓储中心 31102对色室 31111前倒车间31112染色车间 31113后倒车间31103机修车间染纱厂31101厂部图例说明： 30000生产部办公室生产部 33116摇粒车间 33304称料室 32117色调机 33115拉毛车间 33113烘干车间 33215定型车间 33314定型车间 33111准备车间 33117包装车间 332
15、11准备车间 33216包装车间 33311准备车间 33215包装车间外处理污水外处理污水1122334455根据污水处理量根据打样工人员的性质根据烘干和定型总产量根据固定的比率根据检验工人员的性质根据固定比例1根据固定比例3452根据报工产量分配根据固定比例根据固定比例根据固定比例附注：生产部门成本结转图例：This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be reli
16、ed on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0410SAP操作实际成本重过账TCODE:实际成本重过账实际成本重过账 KB11N路径：路径：会计会计- -控制控制- -成本中心会计成本中心会计- -实际记帐实际记帐- -手动成本重过账手动成本重过账- -输入输入 步骤步骤1 1：This information is confidential and was prepared by Bain & Company solelyStrictly Confidential
17、for the use of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0411SAP操作输入统计指标TCODE: KB31N路径：路径：会计会计- -控制控制- -成本中心会计成本中心会计- -实际记帐实际记帐- -统计指标统计指标- -输入输入 注:回顾统计指标的建立,当统计指标类别选总值时,说明每个月分配的权数都不一样 需要每个月维护分配的权数,如本例的每月将织造厂的辅助费用按产量分配到生 产车间
18、.当统计指标类别选固定值时,可能每个月的分配权数一样,不必每月维护.This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0412SAP操作创建分配循环TCODE:KSV5路径：路径：会计会计-
19、-控制控制- -成本中心会计成本中心会计- -期末结账期末结账- -单一功能单一功能- -分配分配- -分配分配 注:查询成本中心组CC_T_P0201/ CC_T_P0202 成本要素组：CE_D_001 结合前面的输入统计指标,说明输入统计指标的作用和用途. This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party wi
20、thout Bains prior written consent.SNG China Plan review - 1H 0413SAP操作创建分摊的循环TCODE:KSU5路径：路径：会计会计- -控制控制- -成本中心会计成本中心会计- -期末结账期末结账- -单一功能单一功能- -分配分配- -分摊分摊 注:划红线的部分在分配中是没有的,这是为什么?This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client
21、; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0414内容内容/安排安排流程流程/操作操作名词名词/概览概览案例案例/ /练习练习资料目录This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied
22、on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0415练习实际成本重过账目标：能够对调整费用的成本中心或内部订单错误说明: 1、在总帐中记录一笔费用到一成本中心,记录下费 用的金额和成本中心及凭证号。 2 、查询成本中心报表看看该成本中心的费用情况 3、做实际成本重过账，将上述成本中心的费用重 过账到另一成本中心，记录下相关的凭证号。 4、查询成本中心报表看看两个成本中心的费用变 化情况。This information is confidential and was pre
23、pared by Bain & Company solelyStrictly Confidential for the use of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0416练习建立/运行分摊循环目标：理解分配循环的含义说明: 1、建立一个分摊的循环FZ001，段名为WS0001， 分摊成本要素为:61000001,发送方39010，成本要素 为41050101-41050103接收方为321
24、11/32112/32113 统计指标：SKF001 2、对成本中心39010的记录费用41050101-41050103 3 、查询成本中心报表39010 / 32111 /32112/32113 4 、输入统计指标SKF001的本月分配的值(或沿用上月). 5 、运行成本分摊循环FZ001 6 、查询成本中心报表39010 / 32111 /32112/32113 看看 有什么变化?This information is confidential and was prepared by Bain & Company solelyStrictly Confidential for the u
25、se of our client; it is not to be relied on by any 3rd party without Bains prior written consent.SNG China Plan review - 1H 0417练习建立/运行分配循环目标：理解分配循环的含义说明: 1、建立一个分配的循环FZ002，段名为ZZ0001， 发送方32101，成本要素为41050101-41050103 接收方为32111/32112/32113 统计指标：SKF102 2、对成本中心32101的记录费用41050101-41050103 3 、查询成本中心报表32101/ 32111 /32112/32113 4 、输入统计指标SKF102的本月分配的值. 5 、运行成本分配循环FZ002 6 、查询成本中心报表32101/ 32111 /32112/32113 看看 有什么变化?
