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Subcontracting Process (SAP Library - Subcontracting with Chargeable Components)

http://help.sap.com/saphelp_erp60/helpdata/EN/35/6e8ac0c27242558395188e1df0ec46/content.htm

Subcontracting Process
Purpose
This process shows you how to record transactions that relate to subcontracting with chargeable components. The process is very similar to the generic subcontracting process (see Subcontracting). The main differences are that you invoice the subcontractor for the components provided (step 3 in the process flow below), and it invoices you for the components that it has consumed (step 6 (b)). You also offset the invoices against each other (step 7). The process flow is illustrated by the following example: You subcontract the assembly of motorcycle engines out to Redware Co. Redware charges you JPY 2,000 for each engine that it assembles. The valuation price of all of the components that you provide Redware Co. with is JPY 30,000; you charge it JPY 33,000 for these components.

Process Flow
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1.

You create a subcontract order, following the standard procedure. The system proposes the labor charge from the info record for the subcontracting product. For example, assume you create a subcontract order for the assembly of 10 engines. The labor charge is JPY 2,000 per piece. From the subcontract order, you print out a list of the products ordered and the components provided (message type SC02) and send it to the subcontractor. You check whether the subcontractor has any components left over from any previous orders (see Monitoring Stocks of Material Provided to Vendor), and then issue the necessary quantity of components. You can do that in the stock monitor itself (see Providing Components for Existing Purchase Orders). The system generates: A material document to record the transfer of the components from plant stock to vendor stock The corresponding accounting document in the general ledger From the delivery, you print out (a) a delivery note and (b) a list of the subcontracting components (output types SC01 and SC02), and you send both to the subcontractor.

2.

If the subcontractor purchases any components itself from another company instead of you providing them, you can print out a list of the subcontracting components from the subcontract order instead (message type SC01). To continue with the example, assume that you provide Redware Co. with the components for all 10 engines. The total value of the components is JPY 300,000. The system generates the following accounting document:

It takes the chargeable components prices from the valuation prices in their master record. 3. You invoice the subcontractor for the chargeable components. In our example, the system creates the following accounting document:

The price of the chargeable components in the example is JPY 330,000, which is JPY 30,000 more than the chargeable components valuation price. That is because you are invoicing the subcontractor for the components at a markup price. The system reads this price from the chargeable component info record that you have created. 4. The subcontractor assembles seven of the engines that you ordered and delivers them to you. 5. When you receive the goods, you post a goods receipt, following the

standard procedure. The system generates:

A material document to remove the components from the vendor stock and add the new engines to the plants stock of subcontracting products The following accounting document

Assuming that the engines valuation price is JPY 40,000, and that the goods receipt is for seven engines, the system debits the Subcontracting Products account by JPY 280,000, and the Inventory Change account by the same amount. The vendor stock goes down by JPY 210,000 the cost of the components necessary to produce seven engines and the system debits this amount to the Material Consumption account. The system calculates the manufacturing expense from the subcontract order. Redware Co. charges JPY 2,000 per engine. Here, the charge of JPY 14,000 is for the seven engines delivered. 6. The subcontractor sends you an invoice. The invoice covers the labor cost and the cost of the subcontracting components. You enter the two parts of the invoice in two separate transactions:
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a. You enter the part of the invoice for the labor cost following the standard procedure. Redware Co.s invoice is for JPY 14,000 plus VAT (value-added tax). The system generates the following accounting document:

b. You enter the part of the invoice for cost of the subcontracting components known in the system as a deductible payable as described under Entering Deductible Payables. The system records the vendor item on the subcontractors vendor account, but under a nonstandard reconciliation account (in this example, called the Alternative Accounts Payable account):

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What you do next depends on which offset method you have agreed on with your subcontractor: Consumption-based offset method 20/12/2012 13:17

Subcontracting Process (SAP Library - Subcontracting with Chargeable Components)

http://help.sap.com/saphelp_erp60/helpdata/EN/35/6e8ac0c27242558395188e1df0ec46/content.htm

Under this method, no money exchanges hands for the chargeable components. It just allows you to keep track of the value of the components that you have provided the subcontractor with. i. You pay the labor invoice, as described in Paying the Subcontractor, which is recorded as follows:

ii. As described in Consumption-Based Offsetting, you clear (or offset) the deductible payable from step 6 (b) against the amount that you have invoiced the subcontractor for the chargeable components (from step 3). That results in the following accounting document, which reduces the balance of the Alternative Accounts Payable account to zero, and that of the Subcontractor Accounts Receivable Pending account to JPY 103,950. This is the amount that the subcontractor still owes you for the components for the three engines that it still has to deliver.

Percentage-based offset method Under this offset method, you pay the labor charge and the deductible payable from step 6 (b), minus a certain percentage of the amount that you have invoiced the subcontractor for the chargeable components over the past month (from step 5), and minus any amount carried forward from last month. In fact, it may not necessarily be a month. It depends on what you have agreed with your subcontractors. To achieve this, you first calculate how much you can offset, and transfer it from the Subcontractor Accounts Receivable Pending account to the Subcontractor Accounts Receivable Due account. The difference between the two accounts is that the payment program disregards the Pending account, but not the Due account. i. You make this posting as described in Percentage-Based Offsetting. If you assume that your offset percentage is 60%, you can charge the subcontractor for 40% of the invoices for chargeable components (JPY 346,500), which is JPY 138,600. In addition, if you assume that you had JPY 20,000 carried forward from last month, the total amount that the subcontractor owes you increases to JPY 158,600. That gives you the following accounting document:

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ii. You then run the payment program, which pays the subcontractors labor charge and the amount that it invoiced you for the chargeable components, but only after it has deducted the amount from the Subcontractor Accounts Receivable Due account:

Payment condition offset Under this method, you let the payables and receivables run their course, and pay them or collect the receivables like any other open items.

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20/12/2012 13:17