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Quantidade
Usar
Você pode usar o método POC baseado em quantidade para:
Ordens de venda
Projetos
Ordens internas com receita, ordens de serviço com receita, ordens de manutenção com receita
Com a análise de resultados baseada em quantidade, é possível calcular os custos que afetam o lucro
líquido com base em uma quantidade real. O
campo Quantidade base no Customizing do método de
avaliação é usado para controlar quais quantidades são usadas no cálculo. Com pedidos do cliente,
você pode usar a quantidade de faturamento ou a quantidade de entrega como base para a
quantidade real. A quantidade planejada então é igual à quantidade no item da ordem do cliente.
Observação
Pré-requisitos
You have planned costs and quantities.
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R(PA) = R(a)
Revenue affecting net income equals actual revenue. Costs affecting net income are the planned costs
multiplied by the quotient of actual quantity and planned quantity. Costs affecting net income can be
allocated to CO-PA together with revenue affecting net income.
If actual costs are greater than the costs affecting net income, the system creates capitalized costs.
If actual costs are less than the costs affecting net income, the system creates reserves for unrealized
costs.
Inventory values and reserves for unrealized costs can be transferred to FI and EC-PCA when you
settle.
Example
You have planned revenues of USD 200,000 and costs of USD 120,000 for your sales order. The order
quantity is 100 units. The base quantity is the invoiced quantity.
Period 01
In period 01 you have actual costs of USD 20,000. You have not billed the customer. In results analysis,
the system calculates the following data:
Capitalized costs of USD 20,000 using the formula: Capitalized Costs = Actual Costs – Costs
Affecting Net Income
You then settle the capitalized costs to FI and EC-PCA.
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sim
Não
Revenue 0
Cost of sales 0
Profit 0
Income Statement
Expense Revenue
20,000 20,000
Period 02
In period 02 actual costs increase to USD 80,000. You deliver to your customer and send him a
milestone invoice for USD 100,000. The invoiced quantity is 40 units. The order is partially delivered
and partially billed. In results analysis, the system calculates the following data:
Costs affecting net income in the amount of USD 48,000 using the formula: Costs Affecting Net
Income = Actual Quantity / Planned Quantity * Planned Costs
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sim
Não
Revenue 100,000
Profit 52,000
Income Statement
Expense Revenue
132,000 132,000
Period 03
In period 03 actual costs increase to USD 90,000. You deliver a second amount to your customer and
send him a second milestone billing for USD 90,000. Total revenue is USD 190,000. The total invoiced
quantity is 80 units. The order is partially delivered and partially billed. In results analysis, the system
calculates the following data:
No capitalized costs The capitalized costs calculated in the prior period are canceled in period
03.
Reserves for unrealized costs and the cancellation of the capitalized costs to FI and EC-PCA
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Revenue 190,000
Profit 94,000
Income Statement
Expense Revenue
Lucro 94.000
190.000 190.000
Período 04
No período 04, os custos reais aumentam para USD 130.000. Você entrega as mercadorias restantes e
envia ao cliente a fatura final de USD 10.000. A quantidade total faturada é de 100 unidades. A receita
total é de US$ 200.000. O pedido agora está totalmente entregue e totalmente faturado.
sim
Não
Análise de lucro
receita 200.000
Lucro 70.000
Declaração de renda
Despesa receita
Lucro 70.000
200.000 200.000
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