Definicja actual costing
Alternative to standard cost accounting that enables you to assign the costs incurred in the period directly to your materials.
Materials are valuated at a preliminary standard price which is then adjusted to reflect the difference between the preliminary price and actual cost.
Each transaction that is relevant to valuation (such as a goods receipt, invoice receipt, or production order settlement) records the preliminary standard price and the variances against that price (such as price differences and exchange rate differences). At the end of the period, you assign these variances to the material inventories and consumption of the previous period Across multiple production levels. Material valuation is therefore based on the periodic actual costs.
Słownik i definicje SAPa na A.