How to get costs breakup in standard product costing (CK11N).

Let us understand how to get costs breakup in standard product costing (CK11N)

SAP Standard product costing process:

Since we are discussing abut technical aspect of costs breakups, we will not go into more functional details, for more functional details you can refer SAP’s product costing documentation. At high level we need to perform below actions to carry out product costing.

• Create material master data
• Create bill of material
• Create workcenter
• Create routing and activities
• Assign activities to workcenter
• Assign cost element to activity
• Assign workcenter to cost center
• Perform KP06, KP26 and KSPI for activity costs.
• Run costing via CK11N (For mass costing run – use CK40N)
• Marking price CK24 – This will update price in material master as future price.
• Release price CK24 – This will update standard price in material master accounting view1.

Note: After the costing run, you can see the costs breakup in CK11N transaction.

How to get costs breakup:

Due to various reasons ( export control, management reporting etc.),  we have to provide the break-up of the cost into various categories or a specific cost category. To get the costs breakup, we have to use 2 function modules

1. BAPI_COSTESTIMATE_GETLIST – This function module will provide the list of cost estimates performed on material. Recent estimate will be at the top.
2. For each estimate received from above function module, call function module BAPI_COSTESTIMATE_ITEMIZATION to get costs breakups until we get the costs.

Demo implementation:

My requirement was to find total cost ( sum of all the elements type ) and value Add ( Sum of element type E and G ). I created a method with material number and plant as input & costs ( total & value add ) as output. Your calculation requirement may vary so you can adjust the calculation part as per your conditions:

METHOD get_product_costs.
*-- Local data declarations
  DATA: lt_itemization_list   TYPE TABLE OF  bapiitemizationlist,
        lt_material           TYPE TABLE OF bapimateri,
        lt_plant              TYPE TABLE OF bapiplant,
        lt_costestimate_list  TYPE TABLE OF bapicolist,
        ls_itemization_header TYPE  bapiitemizationheader,
        ls_return             TYPE  bapireturn,
        ls_itemization_list   TYPE  bapiitemizationlist,
        ls_material           TYPE  bapimateri,
        ls_plant              TYPE  bapiplant,
        ls_costestimate_list  TYPE  bapicolist,
        lv_cost_found         TYPE  boole_d.

*-- Clear variables
  CLEAR: lt_itemization_list,
         lt_material,
         lt_plant,
         lt_costestimate_list,
         ls_itemization_header,
         ls_return,
         ls_itemization_list,
         ls_material,
         ls_plant,
         ls_costestimate_list,
         lv_cost_found,
         ev_total_cost,
         ev_value_add.

  IF iv_matnr IS NOT INITIAL AND iv_werks IS NOT INITIAL.
    ls_material-sign = 'I'.
    ls_material-option = 'EQ'.
    ls_material-low = iv_matnr.
    APPEND ls_material TO lt_material.

    ls_plant-sign = 'I'.
    ls_plant-option = 'EQ'.
    ls_plant-low = iv_werks.
    APPEND ls_plant TO lt_plant.

*-- Get cost estimate lists
    CALL FUNCTION 'BAPI_COSTESTIMATE_GETLIST'
      IMPORTING
        return             = ls_return
      TABLES
        material           = lt_material
        plant              = lt_plant
        cost_estimate_list = lt_costestimate_list.

    IF ls_return-type EQ 'S'.
*-- Loop through cost estimate and calculate cost with 1st available entry.
      LOOP AT lt_costestimate_list INTO ls_costestimate_list.
*-- Clear variables used in loop.
        CLEAR: ls_itemization_list,
               ls_return,
               ev_total_cost,
               ev_value_add.

*-- Get Cost Itemization.
        CALL FUNCTION 'BAPI_COSTESTIMATE_ITEMIZATION'
          EXPORTING
            referenceobject    = ls_costestimate_list-ref_object
            costingnumber      = ls_costestimate_list-cstg_num
            costingtype        = ls_costestimate_list-cstg_type
            costingdate        = ls_costestimate_list-cstg_date
            costingversion     = ls_costestimate_list-version
            valuationvariant   = ls_costestimate_list-vltn_vrnt
            enteredmanually    = ls_costestimate_list-enter_man
          IMPORTING
            itemization_header = ls_itemization_header
            return             = ls_return
          TABLES
            itemization_list   = lt_itemization_list
          EXCEPTIONS
            OTHERS             = 0.

        IF ls_return-type EQ 'S'.
*-- Calculate Costs : Category E & G is value added.
          LOOP AT lt_itemization_list INTO ls_itemization_list.
            lv_cost_found = abap_true.
            IF ls_itemization_list-item_category = 'E' OR
               ls_itemization_list-item_category = 'G'.
              ev_value_add = ev_value_add + ls_itemization_list-ccode_currency_total_value.
            ENDIF.
            ev_total_cost = ev_total_cost + ls_itemization_list-ccode_currency_total_value.
          ENDLOOP.

*-- Just supply price per lot.
          IF ls_itemization_header-lotsize IS NOT INITIAL.
            ev_value_add = ev_value_add / ls_itemization_header-lotsize.
            ev_total_cost = ev_total_cost / ls_itemization_header-lotsize.
          ENDIF.
        ENDIF.

*-- Come out of loops if cost already calculated.
        IF lv_cost_found IS NOT INITIAL.
          EXIT.
        ENDIF.
      ENDLOOP.
    ENDIF.
  ENDIF.
ENDMETHOD.

I hope you like this post on how to get costs breakup in standard product costing (CK11N). You can write to us in case of any query/suggestion/feedback. Happy learning !