1) The document discusses two types of costing in SAP: make-to-order and make-to-stock production, as well as two types of COPA (cost of production analysis) costing: costing-based and account-based. 2) Make-to-order production is triggered by customer orders, while make-to-stock production is based on demand planning. Costing-based COPA uses value fields to store costs, allows viewing cost breakdowns, and activating sales orders. 3) Account-based COPA is for reconciliation, updates GL accounts directly, and does not allow viewing breakdowns or activating sales orders.

1. make to stock
make to order
1) based on the demand planning we will
produce the product. whenever the demand
will come we will sell the product to the
customer.
2) you can sale the product to any customer
3) mfg process either product cost by order or
product cost by period.
4) after completion of the product . product placed in narmal stock
5) the inventory valuated with std cost estimate
6) the variance will flow to the copa
1)make to order. once we recieve the confirmation of order from
the customer then only we will start the production.
2) you can sale the product to particular customer only.
3) the sales order will trigger the manufacturing process.
4) after completion of the product the stock placed as a
speicial stock. speicial stock indicator is ( E)
5) the inventory valuated with sales order cost estimate
6) the variance you can settle to the copa or you can settle to the sales order
item level
costing based copa
if you use costing based copa scenario some times it will not match Fi values
and copa values.
Ex: at the time goods delivery to the customer
cogs account
stock
dr vax (without account assignment)
cr bsx
601
no co entry
Billing time the cogs value it will update in the copa module.How it will
update the cogs value in the copa module. the cogs value it will update
through vprs condition type. vprs condition type it will read the material
master whatever price is there in the material master that amount will pass to
the copa.
keat t.code
2)costing based copa we will use value fields. any values will store under
valuefields only
3) the cogm break up we can see only in the costing based copa module
4) production variance you can see each category wise in costing based copa.
5)incoming sales order you can activate at costing based copa only
account based copa : mainly reconcilation purpose we will use account based copa
scenario
whenever the fi entry will genarate that time only copa entry will genarate.
Fi
co
goods delivery to the customer
cogs dr
vay
(with account assignment)
601 m type
copa
stock cr
2) we will not use valuefields in account based copa the value update to the
gl accounts.
3) cogm break up we can not see in account based copa
4) the total production variance amount we can see but each production
variance category wise it is not possible.
5) incoming sales order activation is not possible at acccount based copa.