KP26固定价格和可变价格

Fixed Price are those expenditures which remains constant in total amount irrespective of change in Volume of production.Eg Rent will be constant even if your production volume changes.The activity price calculated for such expenditures will also be constant per activity rate even if there is a change in the volume of production.

Varriable price on the other hand changes with the volume of production .e.g power cost will change if you produce more.the the activity rate say KWH/ton will also change and its price will also change if you produce more.

Generally activities for service center fixed costs will yield fixed price.

一般制造按计件的方法算工资,所以大部分的作业类型按固定价格来维护(OKTZ成本组件中决定采纳固定、可变还是都可以),与产量相关的价格可以考虑用可变成本来进行维护。

KP97可以复制A月份的计划价格到B月份作为计划价格,KP98则可以复制实际价格到某个期间作为计划价格,这样就省去了KP26一行一行敲。
计划价格和实际价格的数据存储在表COST中,可以用事物代码KSBT查询,“价格标志”3为计划价格、5为实际价格。

本文作者: GavinDong

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