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Free Download Master SAP S/4HANA CO: Practical Training for Costing Skills
Last updated 7/2026
MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz, 2 Ch
Language: English | Duration: 76h 50m | Size: 48.69 GB
SAP S/4HANA Complete Controlling Masterclass: Product Costing, Margin Analysis, Material Ledger and Overhead Deep Dive
What you'll learn
Module 1 - Product Costing with 10 topics (MTS, MTO, Repetitive, Joint Production, Subcontracting, etc.), each with 5 detailed bullet points
Module 2 - Material Ledger formatted as a two-column reference table covering all 6 topics
Module 3 - Account-Based COPA with 5 sections covering real-time margin analysis, predictive accounting, attributed
Module 3 - Over head accounting..
Requirements
SAP FICO Basics required
Description
SAP S4HANA CO Power Course: Build a Strong Costing Foundation
This comprehensive recorded program covers SAP S4HANA Controlling with consultant-guided discussions, practical configuration walkthroughs, and real system demonstrations. Designed for professionals who want to strengthen their understanding of cost management and profitability in SAP S4HANA.
Module 1: Product Costing
The product costing module covers the full spectrum of costing approaches used across manufacturing environments, from standard cost-based discrete production to complex multi-output scenarios. Each approach is demonstrated with real SAP configuration and business context.
Core Manufacturing Scenarios
1.1 Make to Stock (MTS)
Standard cost-based manufacturing for finished goods produced and stored before customer-specific sales demand.
• Standard price control for finished goods with automatic inventory valuation at planned cost
• Production order used as cost object to collect actual manufacturing costs
• Variance calculation at period end: production variance, usage variance, and price variance
• Settlement of production order variances to Price Difference account or Profitability Segment
• Work-in-Process (WIP) calculation for orders that span reporting periods
1.2 Make to Order (MTO)
Customer-specific manufacturing where each sales order drives a dedicated production order with full cost transparency.
• Sales order item acts as cost object carrier throughout the production lifecycle
• Complete cost flow traced from production order creation through delivery and billing
• Revenue and cost matched at the individual sales order item level for margin visibility
• Results analysis (RA) used to recognize revenue and calculate WIP during production
• Final settlement posts all remaining costs and revenues to COPA at order completion
1.3 Sales Order Costing: Vaulted & Non-Vaulted Stock
Detailed cost tracking for materials managed under special storage conditions versus general warehouse stock.
• Valuated sales order stock: inventory posted at sales order-specific valuation price
• Non-valuated stock: costs collected directly on the sales order item without inventory posting
• Special stock indicator E used to segregate customer stock from general warehouse inventory
• Cost object hierarchy enables complex multi-level assemblies for large project orders
1.4 Period-Based Costing
Period-wise cost and revenue aggregation designed for high-volume, continuous production environments.
• Product cost collector serves as the cost object instead of individual production orders
• Costs and production quantities accumulated over the full reporting period before analysis
• Target cost version comparison identifies efficiency variances against standard cost
• Suitable for high-volume repetitive scenarios where order-level tracking is not needed
• Seamlessly feeds actual costs into Material Ledger for actual costing rollup
Advanced Costing Scenarios
1.5 Repetitive Manufacturing
Costing for continuous production lines where output is reported over time rather than by individual production order.
• Reporting point method: costs backflushed at defined confirmation points along the production line
• Non-reporting point method: single backflush at completion of the full production run
• Production version links routing and BOM to the cost collector for accurate standard cost
• Material staging and component backflush integrated with cost collection in real time
• Yield and scrap reporting at confirmation points automatically adjusts cost distributions
1.6 Joint Production: Co-Products and By-Products
Apportionment of total process cost across multiple finished outputs produced from a single production run.
• Co-product costing: total process cost distributed using equivalence numbers assigned per output
• Equivalence numbers can reflect market value, weight ratio, or technical production factors
• By-products assigned a negative cost component to credit the main product with their value
• Joint production BOM defines all outputs including main product, co-products, and by-products
• Settlement rule automatically allocates costs to each output in the configured proportion
1.7 Mixed Costing with Split Valuation
Enables parallel valuation for the same material number when sourced or produced through multiple procurement alternatives.
• Mixed costing creates a weighted-average standard cost across multiple procurement types
• Procurement alternatives include: in-house production, external procurement, subcontracting
• Mixing ratios defined based on planned purchase quantities or production splits
• Split valuation assigns separate valuation classes to batches differing by origin or quality grade
• Each split stock segment holds its own price, enabling accurate COGS reporting by source
1.8 Subcontracting and External Operations
Cost control and tracking when part of the production process is performed by an outside vendor.
• Subcontracting purchase order triggers component provision to vendor and tracks return of finished material
• External processing activity type captures the vendor service charge on the production order
• Component consumption posted automatically on goods receipt from the subcontractor
• Control key PP02 in routing identifies the external operation for SAP-MM integration
• Price differences between planned external cost and actual invoice settled at period end
1.9 Cross-Plant Procurement Costing
Valuation for materials sourced from other plants within the same company group through special procurement.
• Special procurement key 40 configured to trigger stock transfer order instead of external PO
• Transfer pricing rules determine the interplant valuation price for inventory and COGS
• Receiving plant standard cost includes the planned intercompany transfer price as a cost component
• Goods receipt at receiving plant posts inventory at the standard cost defined in its plant data
• Price differences from actual transfer price versus standard resolved in Material Ledger actual costing
1.10 Additive Cost Estimation
Calculation of supplementary costs for special materials, treatments, or services not captured in the BOM or routing.
• Manual cost items entered as additive costs on top of the standard BOM-based cost estimate
• Typical use cases: tooling charges, testing fees, hazardous material handling surcharges
• Additive costs assigned to specific cost components for transparent reporting in cost component split
• Supports fixed and variable cost splits for contribution margin analysis
• Released alongside the standard cost estimate and included in inventory valuation price
Module 2: Material Ledger & Actual Costing
The Material Ledger module explains how SAP S4HANA enables real-time, multi-dimensional inventory valuation. This section covers configuration, execution, and reporting for actual costing including multi-currency handling, parallel valuation, and the CKM3 costing run.
Topic
Key Learning Points
Multi-Currency Handling
• Parallel valuation maintained simultaneously in up to 3 currencies: legal, group, and hard currency
• Exchange rate differences captured per goods movement document in each currency independently
• Currency translation differences allocated through Material Ledger to inventory and COGS
• Eliminates manual FX reconciliation between local and group financial reporting
Transfer Pricing
• Internal goods and services valued at negotiated or policy-driven transfer prices
• Profit center to profit center revaluation creates internal margin visibility
• Cross-company-code valuation differences tracked and reported separately in group view
• Transfer price conditions maintained in condition records for automated calculation
Revaluation for Non-Production Costs
• Material Ledger revalues consumption for non-manufacturing areas such as maintenance and quality
• Actual price differences from production absorbed into non-production cost objects
• Enables accurate contribution margin analysis beyond the production area
• Overhead distribution through actual costing run covers all material consumption points
Usage Variance & Inventory Adjustments
• Scrap posted during production captured as a usage variance in the Material Ledger
• Physical inventory count differences revalued at actual cost through ML adjustment posting
• Variance categories displayed in CKM3: price, quantity, exchange rate, and rounding differences
• Adjustment postings automatically update inventory and COGS in all parallel valuation views
Actual Costing Run (CKM3)
• Multi-level actual cost rollup propagates price differences from raw materials up through finished goods
• Costing run executed in sequence: selection, determination of sequence, single-level, multi-level, revaluation
• CKM3 transaction provides drill-down analysis of actual versus standard cost per material
• Price differences either absorbed into inventory or posted to price difference accounts per closing settings
• Closing entry permanently updates the periodic unit price (PUP) as the actual period cost
Module 3: Account-Based COPA (Margin Analysis)
Account-based Profitability Analysis is fully integrated with the Universal Journal (ACDOCA), enabling real-time profitability reporting without the reconciliation gaps of costing-based COPA. This module covers configuration, margin reporting, and advanced features including predictive accounting and COPA realignment.
Core COPA Concepts & Configuration
3.1 Real-Time Margin Analysis
Revenue and cost components posted simultaneously to the Universal Journal enabling instant profitability reporting fully reconciled to Financial Accounting.
• Revenue, COGS, and sales deductions posted to ACDOCA at the moment of goods issue and billing
• No reconciliation gap between FI and CO-PA: both share the same journal entry
• Margin drill-down available by customer, material, sales organization, and profitability segment
• Cost component split visible in margin reports: material cost, labor, overhead, and external processing
• Real-time reporting replaces batch extraction to a separate costing-based COPA operating concern
3.2 Predictive Accounting
Forward-looking profitability analysis using open sales orders and deliveries to project future revenues and costs.
• Open sales orders simulated as expected revenue and expected COGS in the profitability view
• Deliveries not yet billed appear as accrued revenue, enabling accurate pipeline P&L
• Predictive accounting entries posted with a separate ledger type and automatically reversed on billing
• Management can view committed, expected, and actual margins side by side in the same report
• Supports rolling forecast scenarios without manual spreadsheet maintenance
3.3 Immediate Profitability Insights
Profitability results are available instantly at transaction posting without running periodic settlement jobs.
• No end-of-period CO-PA settlement program required to transfer costs to the operating concern
• Margin results visible at goods issue, customer invoice, and returns processing in real time
• Overhead costs attributed to profitability segments continuously rather than in batch runs
• Finance and sales teams access the same real-time margin data reducing month-end close effort
• Supports line-item reporting down to individual billing document level within the margin analysis
3.4 Attributed Profitability
Enables profitability tracking for cost objects that are not directly linked to a sales order or billing document.
• Attribution rules map overhead cost centers and internal orders to profitability segments
• Costs incurred on non-revenue cost objects distributed to COPA based on predefined keys
• Supports full-absorption income statement including fixed overhead allocation to product lines
• Attribution run executed periodically or triggered automatically at actual cost posting
• Result visible as an attributed cost line in the margin report alongside directly assigned costs
3.5 COPA Realignment
Retroactive adjustment of profitability characteristics in existing COPA line items when business structures or master data change.
• Realignment run updates characteristic values such as territory, region, or product group on historical postings
• Required after organizational restructuring, sales territory reassignments, or reclassification of materials
• Realignment postings stored in ACDOCA with full audit trail and reversal capability
• Mass realignment can process millions of line items in parallel using background job framework
• Simulation mode available to preview the impact of realignment before committing to production
Course Summary: What You Will Achieve
• Configure and execute standard costing for MTS, MTO, and period-based manufacturing scenarios
• Design and manage advanced costing for joint production, subcontracting, and cross-plant procurement
• Activate and configure Material Ledger for multi-currency and parallel valuation
• Execute the actual costing run and interpret CKM3 drill-down results
• Set up Account-Based COPA for real-time margin analysis integrated with Universal Journal
• Apply predictive accounting, attribution rules, and COPA realignment in real business scenarios
Who this course is for
Designed for SAP CO consultants, finance professionals, and power users who want to build a thorough and practical foundation in SAP S4HANA Controlling.
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