SAP中有關(guān)差異的一些概念

1.SAP關(guān)于成本的概念2.差異的計(jì)算方法.3.實(shí)際成本計(jì)算方法4.SAPvariance成本的概念標(biāo)準(zhǔn)成本=標(biāo)準(zhǔn)價(jià)格*標(biāo)準(zhǔn)數(shù)量+作業(yè)價(jià)格*標(biāo)準(zhǔn)數(shù)量計(jì)劃成本=計(jì)劃價(jià)格*計(jì)劃數(shù)量+作業(yè)價(jià)格*計(jì)劃數(shù)量實(shí)際成本=實(shí)際價(jià)格*實(shí)際數(shù)量+作業(yè)價(jià)格*實(shí)際數(shù)量目標(biāo)成本=標(biāo)準(zhǔn)價(jià)格*實(shí)際數(shù)量+作業(yè)價(jià)格*實(shí)際數(shù)量注意在SAP中目標(biāo)成本根據(jù)生產(chǎn)訂單中產(chǎn)品成本評估時(shí)的價(jià)格乘以生產(chǎn)訂單完工入庫量乘以BOM用量的積.計(jì)劃成本為生產(chǎn)訂單計(jì)劃生產(chǎn)量乘BOM用量乘計(jì)劃生產(chǎn)變式中定義的價(jià)格.計(jì)劃成本即企業(yè)成本計(jì)劃時(shí)使用的成本，是企業(yè)全部計(jì)劃的一部分。計(jì)劃成本同目標(biāo)成本的差別是：目標(biāo)成本是成本控制的需要，計(jì)劃成本是企業(yè)全面預(yù)算和計(jì)劃控制的需要。計(jì)劃成本的核算時(shí)間為計(jì)劃訂單產(chǎn)生時(shí)，當(dāng)您保存訂單時(shí)已計(jì)劃成本會自動計(jì)算，如果您做出的更改與成本核算有關(guān)，則在您保存訂單時(shí)，會重新計(jì)算已計(jì)劃成本。想更新已計(jì)劃成本，選擇訂單功能計(jì)算成本。要顯示預(yù)計(jì)成本，選擇轉(zhuǎn)向成本分析。差異分算標(biāo)準(zhǔn)改訂差（本期標(biāo)準(zhǔn)成本－前期標(biāo)準(zhǔn)成本）*前期期末庫存數(shù)量采購價(jià)差（PO單價(jià)－本期標(biāo)準(zhǔn)成本）*匯率*本次入庫數(shù)量我認(rèn)為應(yīng)該是這樣的：（PO單價(jià)*匯率－本期標(biāo)準(zhǔn)成本）*本次入庫數(shù)量應(yīng)付立帳（IV）（價(jià)格差異IPV）（發(fā)票金額－PO金額）*匯率結(jié)報(bào)匯差（本期匯率－前期匯率）*結(jié)報(bào)外幣金額工單差異（材料用量差異，工費(fèi)效率差異）工單實(shí)際投入金額－工單實(shí)際產(chǎn)出金額跨工廠物料異動差異（轉(zhuǎn)出工廠標(biāo)準(zhǔn)成本－轉(zhuǎn)入工廠標(biāo)準(zhǔn)成本）*本次轉(zhuǎn)撥數(shù)量物料帳差異；PriceDifferent（價(jià)差）：僅指匯率差以外的差異，包括采購價(jià)差，標(biāo)準(zhǔn)改訂差，工單差異，工廠轉(zhuǎn)撥差異等ExchangeDifferent（匯差）：采購結(jié)報(bào)時(shí)的匯率差異Single-LevelDifferent（單階差異）：僅指本身所產(chǎn)生的差異Multi-LevelDifferent（多階差異）；僅指來自下階料號的差異SAP料號差異合計(jì)=料號起初差異+來自下階的差+標(biāo)準(zhǔn)改訂差+米購差異+結(jié)報(bào)價(jià)差+結(jié)報(bào)匯差+工單差異＋跨工廠物料異動差異分?jǐn)偅浩谀齑娌町悢?shù)轉(zhuǎn)至其他料件差異數(shù)分?jǐn)傊龄N貨成本差異數(shù)實(shí)際成本計(jì)算方法在生產(chǎn)訂單中實(shí)際成本的計(jì)算如下：1、直接材料成本：是為生產(chǎn)訂單直接領(lǐng)用的物料的成本，等于本張訂單領(lǐng)用物料的數(shù)量乘以此物料主數(shù)據(jù)中的價(jià)格，數(shù)據(jù)來源為MM模塊；2、直接人工費(fèi)：等于本張訂單耗用的實(shí)際工時(shí)乘以本產(chǎn)品的單位小時(shí)人工費(fèi)率，實(shí)際工時(shí)在訂單確認(rèn)時(shí)輸入，單位小時(shí)人工費(fèi)率來自于作業(yè)價(jià)格，通過工藝路線中的工作中心計(jì)算得出，其貸方為對應(yīng)的成本中心；3、制造費(fèi)用：等于本張訂單耗用的實(shí)際工時(shí)乘以本產(chǎn)品的單位小時(shí)制造費(fèi)費(fèi)率，實(shí)際工時(shí)在訂單確認(rèn)時(shí)輸入，單位小時(shí)制造費(fèi)費(fèi)率來自于作業(yè)價(jià)格，通過工藝路線中的工作中心計(jì)算得出，其貸方為對應(yīng)的成本中心。實(shí)際成本同目標(biāo)成本對比計(jì)算差異，以進(jìn)行成本控制。4.sapvariancesVariancesontheinputside:ScrapvariancesYouspecifywhetherscrapvariancesarecalculatedinthestepDefineVarianceKeys.Youcontrolwhetherscrapvariancesaredisplayedbyselectingtheindicatorforscrapvariancesinthevariancevariant.Thisenablesyoutocontrolthedisplayofscraporthedeductionofthescrapfromtheactualcostsseparatelyforeachvariancevariant;youcanalsocontrolthisseparatelyforeachvariancevariantbyassigningthevariancevarianttoatargetcostversion.Example:Youhavespecifiedinthevariancekeythatscrapvariancesaretobecalculated.Intargetcostversion0,youareusingvariancevariant001.Thescrapvariancesareturnedoninvariancevariant001.Intargetcostversion3,youareusingvariancevariant999.Thescrapvariancesareturnedoffinvariancevariant999.IntheValuationVariantforWorkinProcessandScrap(TargetCosts),youcanspecifywhichcostestimateisusedasabasisforcalculatingthetargetcostsforthevaluationofthescrapvariances.Youspecifythisvaluationvariantforscrapintargetcostversion0.Scrapvariancesarecalculatedinalltargetcostversionsinaccordancewiththevaluationvariantspecifiedintargetcostversion0.InputpricevariancesInputpricevariancesarethedifferencesbetweentheplannedpricesandtheactualpricesoftheresourcesused.Ifthisindicatorisset,youshouldmakesurethat:TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterialsTheRecordquantityindicatorissetinallrelevantcostelementsInputquantityvariancesInputquantityvariancesaredifferencesbetweentheplannedandactualinputquantitiesoftheresources.Ifthisindicatorisset,youshouldmakesurethat:TheMaterialoriginindicatorissetinthecostingviewofthemasterrecordofcost-criticalmaterialsTheRecordquantityindicatorissetinallrelevantcostelementsResource-usagevariancesAresource-usagevarianceariseswhenadifferentresourceisusedthanwasplanned.RemaininginputvariancesRemaininginputvariancesaredifferencesontheinputsidethatcannotbeassignedtoanyothervariancecategoryontheinputside(suchasoverhead).Variancesontheoutputside:LotsizevariancesLotsizevariancesaredifferencesbetweentheplannedfixedcostsandthechargedfixedactualcosts.Lotsizevariancescanonlybecalculatedfortargetcostversion0.OutputpricevariancesOutputpricevariancesaredifferencesbetweenthetargetcredit(atthestandardprice)andtheactualcredit(forexampleatthemovingaverageprice).Mixed-pricevariancesIfyouvaluateyourinventorieswithmixedprices,mixed-pricevariancesmayresultifthestandardpricecalculatedonthebasisofthemixedcostestimateisnotthesameasthetargetcostoftheprocurementalternative.Example:Supposethestandardpriceforamaterialwascalculatedinamixedcostestimate.ThematerialhaspricecontrolindicatorS,whichmeansthatthegoodsreceiptsarevaluatedatthestandardpriceandtheorderiscreditedaccordingly.Whenthesystemcalculatesthetotalvariance,itcomparesthecontrolcost(inthiscasetheactualcost)withtheprocurementalternativeforwhichtheorderwascreated.Ifthetargetcostfortheprocurementalternativeisnotthesameasthecreditsatthestandardprice,amixed-pricevariancewillresult.Seealso:NewVarianaceCategory:Mixed-PriceVarianceRemainingvariancesRemainingvariancesarevariancesthatcannotbeassignedtoanyothervariancecategory(forexample,roundingdifferences).Ifthesystemcannotcalculateanytargetcosts,onlyremainingvarianceswillbecalculated.Variancesarecalculatedforallvariancecategoriesthatareselectedinthisview.Ifaparticularvariancecategoryisnotselected,thevariancesofthatcategorywillbeassignedtotheremainingvariances.Scrapvariancesareanexceptiontothis:ifyoudon'twanttoseescrapvariances,thesevariancescanenterallothervariancecategoriesontheinputside.Ifnovariancecategoriesareselected,onlyremainingvarianceswillbecalculated.TheMinordifferencesfieldenablesyoutohavesmallamountschargedandsettledasremainingvariances,althoughtheyarestillassignedtotherelevantvariancecategoryinthedetailscreenofvariancecalculation.ActualcostIndicateswhichactualcostswereallocatedtothecostcenter,businessprocess,order,orcostobjectID.InCostObjectControlling,thepostedactualcostscontain:WorkinprocessScrapVariancesWIPIndicatesthecostsforworkinprocessinthechosencolumn.Thiscolumnisnotusedfororderswithfullsettlement.UseThevariancecalculationprocesssubtractsthevalueoftheworkinprocessandscrapfromtheactualcosts,andcomparestheresultingcontrolcostswiththetargetcosts.DependenciesYoucantransfertheworkinprocesstoFinancialAccountingandProfitCenterAccountingwhenyousettle.InProductCostControlling(CO-PC)Theunfinishedproductswhosecostsarecalculatedinoneofthefollowingways:BycalculatingthedifferencebetweentheactualcostschargedtoanorderandtheactualcostscreditedtotheorderByvaluatingtheyieldconfirmedtodateforeachmilestoneorreportingpoint,lesstherelevantscrapScrapvarianceUseScrapvariancesarecalculatedinthevariancecalculationprocess.DependenciesScrapvariancesarevaluatedaccordingtothestrategyspecifiedinCustomizingforCostObjectControllinginthevaluationvariantforworkinprocess(targetcosts)andscrap.Ifyouhavenotdefinedavaluationvariantforscrap,thescrapvariancesarevaluatedatstandardcost.Iftheappropriateindicatorissetinthevariancecategoryofrelevanttargetcostversion,thescrapvariancesaresubtractedfromtheactualcoststocalculatethetotalvariancesandtheproductionvariances.controlcostsControlcostsforvariancecalculationWhenvariancesarecalculatedontheinputside,thecontrolcostsarecomparedagainstthetargetcosts.InOverheadCostControlling,thecontrolcostequalstheactualcost.InCostObjectControlling,thisfieldshowseithertheactualcostfromwhichtheworkinprocessandscrapwasdeducted,orthecostcalculatedinpreliminaryordercosting(whichmaybeperiod-based).Whichcostisshowndependsonthetargetcostversion.Inthefirstcase,thecontrolcostiscalculatedwiththefollowingformula:Controlcost=ActualcostminusScrapminusWorkinprocessTargetcosts.Toenabletheplannedcostsorthestandardcoststobecomparedwiththeactualcosts,itisnecessarytohaveacommonbasisofcomparison.IntheOverheadCostControllingcomponent,thebasisofcomparisonistheactualactivityquantity.Theplannedcostsareadjustedtotheactualcosts(whichisanotherwayofsayingthatthetargetcostsarecalculated)usingtheoperatingrate.InCostObjectControlling,thebasisofcomparisonisthefollowing:Forplanningvariances(SAPstandardtargetcostversion2),thebasisofcomparisonistheplannedorderquantity.Forproductionvariances(targetcostversion1and3)andthetotalvariance(targetcostversion0),thebasisofcomparisonistheyield.UseInOverheadCostControlling,targetcostsarecalculatedbymeansoftargetcostformulas,onthebasisoftheoriginalcostelements.InCostObjectControlling,thecalculationofthetargetcostsiscontrolledbythetargetcostversion.Thetargetcostforeachmaterialiscalculatedasfollows:Coststhatvarywiththelotsizearedividedbythecostinglotsizeandmultipliedbythecontrolquantity.Coststhatdonotvarywiththelotsize(suchassetupcosts)aretreatedastargetcostsdirectly.DependenciesThesetargetcostscanbeusedinCostObjectControllingforthefollowingpurposes:InvariancecalculationInthedetaillistinvariancecalculation,thisfieldshowsthefollowinginformation:Inthecalculationofthevariancecategoriesontheinputside,thefieldshowsthetargetcosts.Inthecalculationofthevariancecategoriesontheoutputside,thisfieldshowsthetargetcredits.Inthecalculationofmixed-pricevariances,thisfieldshowsthetargetcreditcalculatedonthebasisofthestandardcostsoftheprocurementalternative.InthedistributionofactualcostsincostobjecthierarchiesThetargetcostscalculatedonthebasisoftargetcostversion0,1or3canbeused.TargetcostscanalsobeusedtovaluateworkinprocessintheProductCostbyPeriodcomponent,andtovaluateunplannedscrap(scrapvariances).Thetotalvariancesontheinputsideconsistofthefollowing:InputpricevariancesInputquantityvariancesResource-usagevariancesScrap(onlyinProductCostControlling)RemaininginputvariancesInputpricevariancesVariancecategoryontheinputside.Differencebetweenthetargetcostsandthecontrolcostsresultingfromdifferencesbetweentheplannedpricesandtheactualpricesofthegoodsconsumed.UseThesystemcalculatesandpostsinputpricevariancesforprimarypostingsaccordingtotheentriesmadeinControllingunder"Primarypricevariances."YoucandisplaythisdataintheInformationSystem.Ifyoucalculatevariancesattheendoftheperiod,thesystemrecalculatesinputpricevariances,providingyouspecifiedquantitiesinadditiontothecostsforthepostings.Withtarget/actualcomparisons,thepricevariancesaredefinedbythefollowingformulas:Inputpricevariance=(Actualprice-Planprice)xActualinputquantityFixedinputpricevariance=(Fixedactualprice-Fixedplanprice)xActualinputquantityVariancescausedbybothpricedifferencesandquantitydifferencesareassignedtothecategoryofinputpricevariances.Ifthequantitiesareincompleteornonexistent,theinputpricevariancesaretakenfromthepostingrecordsastheyhavebeencalculatedfromtheactualcostsforthepostingsasapercentageandactivity-based.Itisnotpossibletocalculateinputpricevariancesifnopercentagerateshavebeendefined.Theinputpricevariancesareactuallycalculatedwiththefollowingformulas,whichgivethesameresultsastheaboveformulas:Inputpricevariance=Actualcosts-(Actualinputqty/Targetinputqty)xTargetcostsFixedinputpricevar.=Fixedactualcosts-(Actualinputqty?BR>Targetinputqty)xFixedtargetcostsInthecaseofactivityinputswithpredistributionoffixedcosts,thepostedinputpricevariancesofthetotalsrecordsareused.Withplan/plancomparisonsofcostobjectsforthecalculationofplanningvariances,theactualdataintheformulasisreplacedbytheplancontroldata.Resource-usagevariancesDifferencebetweenthetargetcostsandthecontrolcostscausedbytheconsumablesandactivitiesbeinguseddifferentlyinthetargetcoststhaninthecontrolcosts.UseThevariancecalculationprocessdeterminestheresource-usagevariancesbyperiodforeachcostelement.Resource-usagevariancesarecalculatedifeithernocontrolcostsornotargetcostsexistforacostelement,acostcenter(activityordistribution),anorigingroup,amaterial,andtheplantforthematerial.Withtarget/actualcomparisons,resource-usagevariancesaredefinedbythefollowingformulas:Resource-usagevariance=Actualcosts-Targetcosts-InputpricevarianceFixedresource-usagevariance=Fixedactualcosts-Fixedtargetcosts-FixedinputpricevarianceWithplan/plancomparisonsofcostobjectstocalculateplanningvariances,theactualcostsintheformulasarereplacedwiththeplancontrolcosts.DependenciesOrigingroup,material,andplantonlyexistinCostObjectControlling.ExamplesSupposeyourfinishedproductFINXusesrawmaterialRAWA.ThestandardcostestimateforFINXincludesthecostofRAWA.Whenyouproducethematerial,RAWAturnsouttobefaulty.YoudecidetouseRAWBinstead.TheuseofRAWB,however,resultsinhighercoststhanwouldhavebeenthecasewithRAWA.ThedifferencebetweenthecostsplannedforRAWAandthecostsincurredbyRAWBarereportedbythesystemasaresource-usagevariance.Scrap(onlyinProductCostControlling)Scrapvariancesarecalculatedinthevariancecalculationprocess.DependenciesScrapvariancesarevaluatedaccordingtothestrategyspecifiedinCustomizingforCostObjectControllinginthevaluationvariantforworkinprocess(targetcosts)andscrap.Ifyouhavenotdefinedavaluationvariantforscrap,thescrapvariancesarevaluatedatstandardcost.Iftheappropriateindicatorissetinthevariancecategoryofrelevanttargetcostversion,thescrapvariancesaresubtractedfromtheactualcoststocalculatethetotalvariancesandtheproductionvariances.RemaininginputvariancesVariancecategoryontheinputsideDifferencebetweentargetcostsandcontrolcoststhatcannotbeassignedtooneofthefollowingcategories:InputpricevarianceInputquantityvarianceResource-usagevarianceUsecostelement.DependenciesIfyouspecifiedinthevariancevariantthatyoudonotwanttocalculateinputpricevariances,inputquantityvariances,orresource-usagevariances,thesystemwillonlycalculateremaininginputvariances.ExamplesSupposethatinCostObjectControllingmorematerialswerewithdrawnfromstockforaproductionorderthanwereplanned.Inaddition,moreactivitieswerechargedtotheorderthanwereplanned.Thismeansthattheactualinputquantitiesforthematerialsandactivitiesactuallyconsumeddifferfromthetargetinputquantities.Thissituationwillresultinanincreaseinthecalculatedoverheadratesbecausetheinputquantityvarianceincreasedthebasisforoverheadcalculation.Thevariancesthatarisefromthedifferencebetweentheplannedoverheadrateandtheactualoverheadrateduetothechangedbasisareassignedtothecategoryofremaininginputvariances.outputsidevariances:Fixed-costvariances(OverheadCostControllingonly)Lotsizevariances(ProductCostControllingonly)OutputpricevariancesOutputquantityvariances(OverheadCostControllingonly)RemainingvariancesFixed-costvariances(OverheadCostControllingonly)Fixedcostvariancesoccurwhenaportionofthefixedplancostsisnotcoveredby,orisoverabsorbedby,thecreditswhentheactualoperatinglevelisnotthesameastheplanoperatinglevel.Fixed-costvariancesconsistofthevolumevarianceandthesecondaryfixed-costvariance.UseVariancecalculationdeterminesthefixedcostvariancesperiodically.ProcedureFixed-costvariancesresultwhentheoperatingrateisnot100%.Fixed-costvariancesaredefinedbythefollowingformula:Fixed-costvariance=Fixedplancostsx(1-operatingrate)+Fixedtargetcosts-fixedplancostsInmanycasesthefixedtargetcostsareequaltothefixedplancosts.Ininternalactivityallocation,however,thiscanresultinadifferencebetweenfixedplancostsandthefixedtargetcosts(seetargetcostformula4).Thisdifferenceismarkedasavarianceinthefixedcostvariances.Thefixed-costvariancesareactuallycalculatedwiththefollowingformula,whichgivesthesameresultastheformulaabove:Fixed-costvariance=Fixedtargetcosts-Fixedplancostsx(actualqty/planqty)Lotsizevariances(ProductCostControllingonly)Variancecategoryontheoutputside.Differencebetweenthelot-size-independentplancostsandthelot-size-independentchargedactualcosts.Lot-sizevariancesoccurwhenaportionofthetotalcostsforanorderdoesnotchangewhenthequantityofgoodsmanufacturedischanged.UseVariancecalculationdetermineslot-sizevariancesbyperiod.ProcedureLot-sizevariancesarecalculatedwhentheplanquantity(theplanorderquantityorthelotsizeofthestandardcostestimate)differsfromtheactuallyproducedquantityorcontrolquantity.Withtarget/actualcomparisons,thelot-sizevariancesarecalculatedwiththefollowingformulas:Lot-sizevariance=Lot-size-independenttargetcostsx(1-actualqty/planqty)Fixedlot-sizevariance=Fixedlot-size-independenttargetcostsx(1-actualqty/planqty)Withplan/plancomparisonsofcostobjects,theactualcostsintheformulasarereplacedbytheplannedcontrolcosts.OutputpricevariancesDifferencebetweenthetargetcreditandtheallocatedactualcosts.InOverheadCostControlling,anoutputpricevarianceresultsfromtheuseofanallocationpricethatdoesnotcreditthecostcenterwiththetargetcosts(thatis,iftheplannedactivitypriceisdifferentfromthepricewithwhichtheactivityisvaluatedininternalactivityallocation).Thiscanbethecaseforexampleifyouvaluatetheinternalactivitieswithpoliticalprices,usethecapacityasthebasisforplannedpriceiteration,oruseaverageactivitypricesinsteadofperiod-basedprices.InProductCostControlling,anoutputpricevarianceresultswhentheactualcreditofanorder(suchasaproductcostcollectororproductionorder)doesnotequalthetargetcredit.ThisisthecasefordeliverytostockforamaterialwithpricecontrolindicatorVatapricethatisnotthestandardprice.Theactualcreditiscalculatedasfollows:InOverheadCostControlling,theactualactivityisvaluatedwithanallocationprice.InProductCostControlling,thedeliveredquantityortheorderplanquantityisvaluatedwithapricefromthematerialmasterrecord.Thevaluationvariantforthevaluationofgoodsreceiveddetermineswhetherthegoodsreceiptisvaluatedwiththestandardprice,themovingaverageprice,oraplannedprice.Thetargetcreditiscalculatedasfollows:InOverheadCostControlling,thefixedandvariableplannedcostsaremultipliedbytheoperatingrateofthecostcenter/activityorprocess.InProductCostControlling,thedeliveredquantityortheorderplanquantityisvaluatedusingthestandardpriceforthematerialproduced.Iftheobjectisasenderinthepredistributionoffixedcosts,thefixedtargetcreditdoesnotdependontheoperatingratebutisequaltothefixedplannedcosts.Iftheactualquantityfortheobjectisenteredmanually(thisisnotpossiblewithallCOobjects),theoutputpricevarianceiscalculatedinthesamewayastheinputpricevariance:Outputpricevariance=Targetcredit*(Manualactualqty?BR>Allocatedquantity)-AllocatedactualcostsFixedoutputpricevar.=Fixedtargetcredit*(Manualactualqty?Allocatedqty)-Alloc.fixedactualcostsUseVariancecalculationdeterminestheoutputpricevariancesbyperiod.Outputquantityvariances(OverheadCostControllingonly)Variancecategoryontheoutputside.Differencebetweentheactualcreditandthetargetcreditduetodifferencesbetweentheallocatedandthemanuallypostedactualquantities.UseVariancecalculationcalculatestheoutputquantityvariancesbyperiodandcostelement.ProcedureTheoutputquantityvarianceisdefinedbythefollowingformulas:Outputquantityvariance=(Actualqty-Manualactualqty)xActualactivitypriceFixedoutputqtyvariance=(Actualqty-Manualactualqty)xFixedactualactivitypriceVariancesthatareduetobothoutputpricedifferencesandoutputquantitydifferencesarenotassignedtotheoutputquantityvariancesbutarereportedinsteadasoutputpricevariances.Iftheactivityparticipatesinthepredistributionoffixedcosts,thefixedtargetcreditisnotproportionaltotheoperatingrate.RemainingvariancesVariancecategoryontheoutputsideshowingthedifferencebetweenthetargetcostsandtheallocatedactualcoststhatcannotbeassignedtooneofthefollowingvariancecategories:Mixed-pricevariance(onlyinProductCostControlling)OutputpricevarianceOutputquantityvariance(onlyinOverheadCostControlling)Lotsizevariance(onlyinProductCostControlling)Fixedcostvariance(onlyinOverheadCostControlling)Remainingvariancesarenotlistedbycostelement,butbyControllingobject.TheR/3Systemcalculatesthevariancebytakingthetotalvarianceandsubtractingallothervariancecategories.UseVariancecalculationcalculatesremainingvariancesbyperiod.DependenciesThefollowingexceptionsarepossible:Minordifferencescangointothecategoryofremainingvariances.Ifonlytheremainingvariancescategoryisactive,theremainingvarianceisthedifferencebetweenactualcostsandallocatedactualcosts.Allvariancecategoriesappeartogetherasaremainingvariance.IftherearenotargetcostsfortheControllingobject,allvariancecategorieslikewiseappearasaremainingvariance.Thiswillbethecase,forexample,ifvariancecalculationcannotselectanactivestandardcostestimateforthematerialproduced.ActualcostallocationsSpecifiesthecostswithwhichtheobjectiscredited.Whenthevariancesarecalculated,thesecostsarecomparedwiththetargetcoststocalculatethevariancecategoriesontheoutputside.InOverheadCostControlling,thesecostsaretheactualcreditsfromactivityallocations.InCostObjectControlling,thesecostsincludetheactualcreditsfromdeliveriestostock.CalculationAccuracyThecostsarecalculatedusingthesamenumberofdecimalplacesasthecurrencyinwhichthecostsarerecorded.Inmostcurrenciesthisistwodecimalplaces.Quantitiesarecalculatedusingthesamenumberofdecimalplacesastheunitofmeasureinwhichtheyarerecorded,uptoamaximumofthreeplaces.Quotientsofquantities(suchasactualquantity?targetquantity)arecalculatedusingsixdecimalpl