Purpose of Actual Costing/Material Ledger (CO-PC-ACT)实际成本计算/物料帐的目的

CO翻译 by ErpPoint  sap ecc6.0

Objectives目标

The application component Actual Costing/Material Ledger fulfills two basic objectives: the ability to carry material prices in multiple currencies/valuations, and actual costing.

实际成本计算/物料帐有2个基本的目标：多货币的物料价格的计算以及实际成本计算

Multiple Currencies/Valuations多货币/评价

A fundamental task of the material ledger is carrying inventories in multiple currencies and/or valuations.  

物料帐的基本任务是，进行多货币的库存记录以及评价。

Material inventory values are normally carried by the system in only one currency (company code currency). The material ledger enables the system to carry inventory values in two additional currencies/valuations. This is achieved by updating all goods movements in the material ledger in up to three currencies or valuations. Currency amounts are translated into foreign currencies at historical exchange rates directly at the time of posting. Businesses in high-inflation countries can therefore carry their inventories in a more stable currency (such as US dollars). This makes the effect of inflation on material inventories transparent.

通常，系统仅用一种货币处理物料的库存价格（公司代码货币）。物料帐允许系统用2种附加货币/评价来处理库存价格。使用最大3中货币/评价，所用在库移动都可以更新物料帐。货币金额在记账的时候以历史汇率直接被转换成外币。在高通货膨胀的国家，可以用更加稳定的货币（如美元）处理库存。这实现了通货膨胀影响无关的透明的库存管理。

 

If you use transfer prices to represent value flows in your company in different valuation views, you need the material ledger. It allows you to carry your inventories in three different valuations: legal valuation, valuation for reporting purposes, and profit center valuation.

如果使用转移定价来采用不同视图表现公司价值流的场合，需要使用物料帐。这样可以用3中不同评价来处理库存：帐薄评价，报表目的的评价，以及利润中心评价。

Before activating the Material Ledger, make sure you know which currencies/valuations you want to use, as you cannot go back and change the setting later.

在激活物料帐之前，应确认使用哪种货币/评价，因为设定后无法变更。

Activation of the material ledger is a prerequisite for using multiple valuations.

激活物料帐是使用多评价的前提。

Exchange rate differences arise if currencies are subject to exchange rate fluctuations between goods receipt and invoice receipt. The system posts the exchange rate differences to the relevant material inventory account at the end of the period as part of actual costing (standard posting logic), or carries the exchange rate differences separately from the inventory account as not relevant to inventory (alternative posting logic).

汇率，GR,IR。

For more information about exchange rate differences and posting logic, see Alternative Posting Logic: Posting Exchange Rate Differences.

Actual costing实际成本计算

Actual costing expands upon the functionality of the application components with the purpose of determining actual costs for externally procured materials and materials produced in-house. In addition, actual costing uses actual costs to valuate inventories of raw materials, semifinished products, and finished products.

实际成本计算扩张了应用模块的机能，其目的是决定外部购买的物料和内部制造的物料的实际成本。另外，实际成本计算使用实际成本来评价库存物料，半成品，以及成品的价格。

Actual costing calculates an actual price (periodic unit price) for each material, into which all actual costs for the particular period flow.

实际成本计算为所有物料计算实际价格（期间单价）。这个价格算入特定期间的所有实际成本。

Concept Behind Actual Costing实际原价计算的背景概念

这个部分太长，TODO:

Constraints制约

If you use the Actual Costing/Material Ledger component, you must also use Logistics invoice verification because ordinary invoice verification does not support Actual Costing/Material Ledger.

使用实际成本计算/物料帐模块，必须使用物流发票校验，因为实际成本计算/物料帐不支持原始发票校验。