{"id":9431,"date":"2020-12-03T08:00:31","date_gmt":"2020-12-03T07:00:31","guid":{"rendered":"http:\/\/192.168.20.3\/?p=9431"},"modified":"2024-12-11T12:30:19","modified_gmt":"2024-12-11T11:30:19","slug":"funcion-del-escandallo-auxiliar-de-costes","status":"publish","type":"post","link":"https:\/\/orekait.com\/es\/funcion-del-escandallo-auxiliar-de-costes\/","title":{"rendered":"Funci\u00f3n del escandallo auxiliar de costes<br><span class=\"font-300\"><\/span>"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Imagen principal&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_image src=&#8221;https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes.png&#8221; alt=&#8221;cloud-public&#8221; title_text=&#8221;Funci\u00f3n-del-escandallo-auxiliar-de-costes&#8221; admin_label=&#8221;Imagen principal&#8221; module_class=&#8221;post-img&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;Cuerpo&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Texto&#8221; _builder_version=&#8221;4.25.2&#8243; header_2_font_size=&#8221;24px&#8221; header_3_font_size=&#8221;20px&#8221; header_4_font_size=&#8221;17px&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;%22630%22&#8243; height=&#8221;%22307%22&#8243; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; content__hover_enabled=&#8221;off|hover&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>El\u00a0<strong>escandallo de costes de SAP-CO-PC\u00a0<\/strong>es una herramienta imprescindible para cualquier empresa que quiera ver los costes relacionados con la producci\u00f3n de todos sus materiales estratificados de la misma manera.<\/p>\n<p>La idea principal del escandallo es\u00a0<strong>ordenar las clases de coste generadas al ejecutar el c\u00e1lculo de material y agruparlas de tal forma que todos los materiales de la planta tengan la misma estructura para que sean f\u00e1cilmente comparables,<\/strong>\u00a0entre ellos y contra los ingresos por ventas, pudiendo este escandallo acabar en el m\u00f3dulo de CO-PA y as\u00ed poder comparar lo facturado y lo gastado te\u00f3ricamente de cada material.<\/p>\n<p>Sin embargo, en busca de esa estandarizaci\u00f3n del escandallo de costes v\u00e1lida para todos los materiales de la planta, o incluso de toda la organizaci\u00f3n, es habitual que el origen de los costes primarios se diluya en beneficio de los costes secundarios \u201cgeneralistas\u201d\u00a0<strong>provenientes de clases de actividad como Actividad MOD o Actividad M\u00e1quina.<\/strong><\/p>\n<p>Para evitar este tipo de problemas vamos a a\u00f1adir un Escandallo de Costes Auxiliar junto al Escandallo Principal en la transacci\u00f3n OKTZ:<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9439 size-full\" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-transaccion-OKTZ-1.jpg\" alt=\"\" width=\"851\" height=\"178\" srcset=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-transaccion-OKTZ-1.jpg 851w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-transaccion-OKTZ-1-480x100.jpg 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 851px, 100vw\" \/><\/figure>\n<\/div>\n<p>&nbsp;<\/p>\n<p>De esta forma podemos seguir teniendo un escandallo de costes general con sus tipos de actividad y comparable con el resto de materiales:<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9443 \" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-2-1.png\" alt=\"\" width=\"837\" height=\"444\" \/><\/figure>\n<\/div>\n<p class=\"has-text-align-center\" style=\"text-align: center;\"><em>*Costes provenientes de actividades: 120+200=320<\/em><\/p>\n<p>Y a su vez, otro escandallo de costes llamado auxiliar, que ir\u00e1 a los elementos de coste primarios que hayan determinado la tarifa de esos tipos de actividad y lo dividir\u00e1 seg\u00fan la planificaci\u00f3n que tengamos para los centros de coste de los puestos de trabajo:<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9447 size-full\" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-elementos-coste-mat-FGA-en-centro.jpg\" alt=\"\" width=\"611\" height=\"221\" srcset=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-elementos-coste-mat-FGA-en-centro.jpg 611w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-elementos-coste-mat-FGA-en-centro-480x174.jpg 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 611px, 100vw\" \/><\/figure>\n<\/div>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9451 \" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-4.png\" alt=\"\" width=\"666\" height=\"186\" srcset=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-4.png 666w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-4-480x134.png 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 666px, 100vw\" \/><\/figure>\n<\/div>\n<p class=\"has-text-align-center\" style=\"text-align: center;\"><em>*Costes provenientes de actividades: 200+20+100=320<\/em><\/p>\n<p>Como hemos dicho esta divisi\u00f3n \u201cprimaria\u201d se basar\u00e1 en la planificaci\u00f3n del centro de coste que est\u00e9 detr\u00e1s del puesto de trabajo que salga en la hoja de ruta de este material terminado. De tal forma que, si cambiamos el peso de los elementos de coste de esta planificaci\u00f3n, por ejemplo quitando peso a la depreciaci\u00f3n de la m\u00e1quina y a\u00f1adiendo peso al gasto en suministros\u2026:<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9455 size-full\" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-6-2.png\" alt=\"\" width=\"1024\" height=\"133\" srcset=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-6-2.png 1024w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-6-2-980x127.png 980w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-6-2-480x62.png 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/figure>\n<\/div>\n<p>&nbsp;<\/p>\n<ul>\n<li>El resultado de nuestro escandallo de coste principal no cambiar\u00e1, ya que no hemos modificado el coste de la actividad de maquina en general (en los dos casos sigue siendo 30.000\u20ac):<\/li>\n<\/ul>\n<ul>\n<li>Sin embargo, nuestro escandallo de costes auxiliar s\u00ed que habr\u00e1 cambiado, ya que aunque la tasa horaria sigue siendo la misma (calculado con los 30.000\u20ac) la composici\u00f3n de esta s\u00ed que ha cambiado, por lo que el resultado nos mostrar\u00e1 m\u00e1s peso para los suministros y menos para la depreciaci\u00f3n:<\/li>\n<\/ul>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9459 size-full\" src=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-7-1.png\" alt=\"\" width=\"1024\" height=\"133\" srcset=\"https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-7-1.png 1024w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-7-1-980x127.png 980w, https:\/\/orekait.com\/wp-content\/uploads\/2020\/12\/Funcion-del-escandallo-auxiliar-de-costes-7-1-480x62.png 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/figure>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Esperamos que este art\u00edculo te haya ayudado a conocer un poco m\u00e1s la funci\u00f3n del escandallo de costes auxiliar de SAP. Puedes dejarnos tus preguntas aqu\u00ed debajo o ponerte en contacto con nosotros si est\u00e1s interesado en conocer m\u00e1s en detalle todas las\u00a0<strong>funcionalidades que nos ofrece SAP CO-PC<\/strong>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;M\u00e1s informaci\u00f3n&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p class=\"morado\">M\u00e1s informaci\u00f3n:<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/orekait.com\/es\/area-finanzas&#8221; button_text=&#8221;M\u00e1s informaci\u00f3n&#8221; module_class=&#8221;entrada-btn&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_color=&#8221;#8156EA&#8221; button_bg_color=&#8221;RGBA(255,255,255,0)&#8221; button_border_color=&#8221;#8156EA&#8221; button_border_radius=&#8221;30px&#8221; button_font=&#8221;Plus Jakarta Sans|600|||||||&#8221; button_icon=&#8221;&#x24;||divi||400&#8243; button_icon_color=&#8221;#8156EA&#8221; button_on_hover=&#8221;off&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; button_text_color__hover_enabled=&#8221;on|desktop&#8221; button_text_color__hover=&#8221;#8156EA&#8221; button_bg_color__hover_enabled=&#8221;on|hover&#8221; button_bg_color__hover=&#8221;#8156EA&#8221; button_bg_enable_color__hover=&#8221;on&#8221; button_icon_color__hover_enabled=&#8221;on|hover&#8221; button_icon_color__hover=&#8221;#ffffff&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_button][et_pb_divider show_divider=&#8221;off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||40px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=&#8221;on&#8221; admin_label=&#8221;Noticias relacionadas titulo&#8221; module_id=&#8221;fondo-articulos&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f7f7f7&#8243; width=&#8221;100%&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider show_divider=&#8221;off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(255,255,255,0)&#8221; custom_margin=&#8221;||40px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_heading title=&#8221;Quizas te pueda interesar&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h2&#8243; title_text_align=&#8221;center&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_divider show_divider=&#8221;off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||30px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;Noticias relacionadas&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;-150px||||false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_phone=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;3&#8243; include_categories=&#8221;current&#8221; show_author=&#8221;off&#8221; show_date=&#8221;off&#8221; show_pagination=&#8221;off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El\u00a0escandallo de costes de SAP-CO-PC\u00a0es una herramienta imprescindible para cualquier empresa que quiera ver los costes relacionados con la producci\u00f3n de todos sus materiales estratificados de la misma manera. La idea principal del escandallo es\u00a0ordenar las clases de coste generadas al ejecutar el c\u00e1lculo de material y agruparlas de tal forma que todos los materiales [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9433,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"Lorem ipsum dolor sit amet consectetur adipiscing elit congue montes, imperdiet taciti erat elementum fermentum sem ante ultrices ridiculus, sagittis sociis egestas quisque ac semper quis odio. Aenean hendrerit ac metus dis nascetur aliquet mollis integer, rutrum vel laoreet posuere proin sagittis luctus est, tempus duis nisl ultrices parturient tempor praesent. Dignissim curabitur nascetur pellentesque augue fringilla pulvinar eros, tempus fames vehicula maecenas cubilia id, rutrum euismod integer ut scelerisque mus.\r\n\r\nVivamus auctor odio aenean rhoncus natoque dictum purus, volutpat pellentesque laoreet ridiculus consequat nisi varius euismod, augue platea convallis curae magnis taciti. Imperdiet nibh curabitur quisque orci consequat aenean pellentesque, cubilia duis senectus felis sed posuere tortor, magnis enim diam a odio sociis. 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