SAP成本收集器的标准与实际成本报表

在完成SAP系统CO88订单实际结算后，可以通过事务代码KKBC_PKO分析单一产成品的目标成本和实际成本差异；
为了满足批量各车间/各产品/各订单的成本对比分析和Excel数据导出，需要开发订单目标&实际成本报表，FS逻辑如下：
1、通过MSEG、CKMLMV013，获取各订单的当月入库数据

 SELECT a~werks ,a~matnr,c~pkosa AS aufnr, c~verid,
    SUM( CASE shkzg
         	WHEN 'S' THEN menge
         	WHEN 'H' THEN menge * -1 END ) AS mzubb
         INTO CORRESPONDING FIELDS OF TABLE @gt_data
         FROM mseg AS a
         JOIN mara AS b ON a~matnr = b~matnr
         JOIN ckmlmv013 AS c ON a~aufnr = c~aufnr
         WHERE werks = @p_werks
         AND a~matnr IN @s_matnr
         AND a~bwart IN ('101','102','131','132')
         AND a~budat_mkpf BETWEEN @lv_date_beg AND @lv_date_end
         AND a~sakto = '5001020900'
         AND b~mtart IN @s_mtart
         GROUP BY a~werks ,a~matnr, c~pkosa ,c~verid

2、通过MKAL、MAPL、PLAS、PLPO，获取各订单的生产工作中心数据

  SELECT a~matnr c~arbpl e~ktext b~datuv d~verid f~plnnr f~plnal f~plnkn
    INTO CORRESPONDING FIELDS OF TABLE gt_matnr
    FROM mapl AS a
    INNER JOIN plas AS f ON f~plnnr = a~plnnr AND f~plnal = a~plnal
    INNER JOIN plpo AS b ON b~plnnr = f~plnnr AND b~plnkn = f~plnkn AND b~zaehl = f~zaehl
    INNER JOIN mkal AS d ON a~plnnr = d~plnnr AND a~plnal = d~alnal AND a~matnr = d~matnr AND a~werks = d~werks
    "AND a~andat = b~andat 
    INNER JOIN crhd AS c ON b~arbid = c~objid
    INNER JOIN crtx AS e
    ON c~objid = e~objid AND c~objty = e~objty
    WHERE a~matnr IN s_matnr
      AND a~werks EQ p_werks
      AND c~arbpl IN s_arbpl
      AND b~vornr EQ '0010'
      AND b~datuv <= lv_data .

  SORT gt_matnr by matnr verid plnnr plnal plnkn DESCENDING .
  DELETE ADJACENT DUPLICATES FROM gt_matnr COMPARING matnr verid plnnr plnal.

3、通过KEKO、CKIS，获取各产品的标准成本结构
4、通过COEP，获取订单的实际材料成本

  SELECT objnr SUM( wtgbtr ) AS wtgbtr
   INTO CORRESPONDING FIELDS OF TABLE lt_coep
   FROM coep
   WHERE kokrs = 'QJMT'
   AND objnr LIKE 'OR%'
   AND gjahr = p_gjahr
   AND wrttp = '04'
   AND vrgng = 'COIN'
   AND kstar = '5001020100'
   AND perio = p_spmon+4(2)
   GROUP BY objnr.

5、通过COSS，获取订单的制造费用成本

  SELECT objnr kstar
    SUM( wtg001 ) AS wtg001 SUM( wtg002 ) AS wtg002
    SUM( wtg003 ) AS wtg003 SUM( wtg004 ) AS wtg004
    SUM( wtg005 ) AS wtg005 SUM( wtg006 ) AS wtg006
    SUM( wtg007 ) AS wtg007 SUM( wtg008 ) AS wtg008
    SUM( wtg009 ) AS wtg009 SUM( wtg010 ) AS wtg010
    SUM( wtg011 ) AS wtg011 SUM( wtg012 ) AS wtg012
    INTO CORRESPONDING FIELDS OF TABLE lt_coss
    FROM  coss
    WHERE gjahr = p_gjahr
    AND wrttp = '04'
    AND ( vrgng = 'RKL' OR vrgng = 'RKLN' )
    AND kstar IN ( '0000943001','0000943002','0000943003','0000943004',
    '0000943005',  '0000943006' , '0000943007','0000943008','0000943009','0000943010',
    '0000943011',  '0000943012' )
    AND objnr LIKE 'OR%'
    GROUP BY objnr kstar.

由以上数据就组成当月各产品订单的目标成本与实际成本报表，用于各车间产品订单的产出数量，按照月初标准成本和月末实际费用来分析差异原因，例如原材料消耗、各作业费用（直接人工、燃料动力、折旧费用）。

该报表仅替代单一的目标/实际比较，仅是初步分析各车间产品成本是否超过预期值，较准确的生产成本还原仍需要查询物料分类账的成本数据；
待下一篇更新。