Symptom
In Cost Analysis for Production Order, you find there is small rounding variance between Plan & Actual Costs for Goods Issue item, although the Plan Quantity and Actual Quantity for the item are the same.
Environment
- SAP S/4HANA Cloud
Reproducing the Issue
Check Cost Analysis report for Production Order.
Cause
The calculation between Plan Costs and Actual Costs are different.
Actual Costs for Goods Issue are calculated as:
Goods Issue Quantity x Current Stock Value / Current Stock Quantity
The Plan Costs of a Material Component are calculated as:
Plan Quantity x Price / Price Unit
Even the Goods Issue Quantity (Actual) and the Plan Quantity of the component are equal, you may still have difference if Current Stock Value / Current Stock Quantity is not equal to Price / Price Unit
Example:
Price is 0.03 EUR per 1 KG.
Current Stock Quantity is 200 KG with Current Stock Value of 6.40 EUR.
Planned Costs for component quantity of 100 KG are 100 KG x 0.03 EUR / 1 KG = 3.00 EUR.
Actual Costs for Goods Issue of 100 KG are 100 KG x 6.40 EUR / 200 KG = 3.20 EUR.
The root cause of the variance is rounding calculation.
Resolution
You could increase the Price Unit of the material to reduce this rounding effect.
Keywords
S4, HANA, difference, variance, small, rounding , KBA , CO-PC-PCP , Product Cost Planning , CO-PC-OBJ , Cost Object Controlling , Problem