Real COGS vs Theoretical COGS — Finding Hidden Waste with SAP Material Ledger
If your Real COGS is higher than your Theoretical COGS, you have unaccounted waste, spoilage, or theft. This article shows exactly how to measure, interpret,…
Every article filed under Finance and Controlling. Practitioner notes, references, and step-by-step guides, updated as the work continues.
Every CA Inter costing formula has a direct SAP equivalent. This reference guide maps EOQ, Reorder Level, Labour Hour Rate, Machine Hour Rate, and the complete Cost Sheet waterfall to their SAP…
If your Real COGS is higher than your Theoretical COGS, you have unaccounted waste, spoilage, or theft. This article shows exactly how to measure, interpret,…
COGS is the single most important line on your income statement. This guide explains the formula, what's included, what's not, and exactly how SAP S/4HANA…
The hub for our 6-part series on period-end closing in Product Cost by Period — how template allocation, revaluation, overhead, WIP, variances and settlement…
Part 1 of the period-end series: how template allocation moves process and activity-based costs from Overhead Controlling onto the product cost collector,…
Part 2 of the period-end series: how revaluation re-prices the activities you consumed from the planned price to the actual price of the period, debiting or…
Part 3 of the period-end series: how actual overhead calculation applies costing-sheet surcharges to cost objects for indirect costs, with the offsetting…
Part 4 of the period-end series: how WIP values unfinished goods at target cost, how the capitalisation split works, and how WIP settles to Financial…
Part 5 of the period-end series: how variance calculation explains the order balance — target cost versions, input- and output-side variance categories, scrap…
Part 6 of the period-end series: how settlement posts WIP and variances — price control S vs V, the order balance to the Material Ledger, variance categories…
A picture-led walkthrough of availability control (AVC) in SAP S/4HANA — how the budget check works, why commitments matter, and how to set it up for both…
A deep, example-driven guide to internal orders in SAP S/4HANA Controlling — real vs statistical orders, order types and status management, the four order…