Quantity in COGS Split:
There is no logical way to transfer the quantity from the original to the split document (TBCS).
Currently the quantity is only posted on the original COGS posting. There is no quantity posted in the COGS split line items.
In general this looks a little bit strange if you look in your reporting only on the account but the COGS split is a split of the COGS amounts depending on the standard cost estimate or the unit costing of the corresponding sales order item. In the cost estimate only the amount is distributed to different cost components. Here the quantity is irrelevant. The data are correct in reporting depending on which document items are taken into the account in the reporting. If the report takes all document items into account (original item and split items) the amount is split into different accounts and the quantity is the original quantity. If you take only the document items posted on the original COGS account it looks a little bit strange because the amount is zero and the quantity is not zero.
From our point of view it is not an error: Some customers expect the quantity like it is and other customer want to have a different behavior. There are different possibilities! Which is the correct one? Some customers wants that it should be posted like it is. Some customers wants that the quantity should be split same like the amount so that the different document items get only a portion of the quantity of the original COGS item (half piece or quarter piece, ...), some customers wants that the quantity should be posted on the split document item with the highest amount. Some customers want the complete quantity should be copied to each split line. If we transfer complete quantity to each split line then we end up multiplying the quantity with the number of split lines which also does not make sense.
There are a lot of different possibilities. Which is the correct one ? There is no logical solution. Therefore there must be a customizing so that the customer can decide which is the behavior which should be performed in his system.
So from our point of view it is not an error because there is no solution which is the correct solution. Therefore we cannot change the behavior in existing releases.
BADI FCO_COEP_QUANTITY for additional quantities cannot be used for this purpose. It is meant to post the additional quantities when the original document is posted.
We are discussing about the COGS Split quantity in the journal entry item (ACDOCA) for future releases.
Fixed and variable amounts:
Note 2399030 mentions: As of SAP S/4HANA 1909, in the COGS split document, the fixed portion is updated in the controlling area currency for the legal valuation, group valuation, and profit valuation (in the ACDOCA fields KFSL, KFSL2, and KFSL3) even if the currency/valuation is not set for the material ledger (see the restriction for sFin 1.0).
The fixed part is only updated in the controlling area currency. Similarly, it is not possible to split the variable and fixed portion to different accounts.
Our solution for fixed / variable amounts during COGS Split in Account-Based CO-PA is the “reporting solution”. We only save the fix part in Group Currency (KFSL, KFSL2, KFSL3) on database i.e. during COGS Split we only post fix part in these fields in group currency.
Customer can use these fields in order to calculate fix / variable part in other currencies on the fly i.e. in his analytical app (reports).
We take care that KSL, HSL and KFSL is filled during each COGS Split The total values of the different valuation views will also be stored in ACDOCA.
COGS split handles all currencies / valuations relevant for process / company code (entered in the currency configuration dependent on company code).
The fixed to total valuation is same for all currencies for a particular valuation type. It can differ for the same currency in a different valuation.
In case of legal valuation
You can calculate the fixed and variable part for all currencies e.g. for company code currency
HFSL (fix in company code currency) = KFSL * HSL / KSL
Same for the valuations e.g. profit center valuation in company code currency
HFSL3 = KFSL3 * HSL(profit center valuation) / KSL (profit center valuation) – dependent on which currency code is amount in profit center valuation.
There are however no fixed fields for the these parallel valuation data. The respective currency types need to be assigned to freely defined currencies in transaction FINSC_LEDGER.
Note 2344012 provides detailed information about currency setup in universal journal in S/4H.
Rounding Differences in COGS Split:
Sometimes you will see that one of the cost component values posted in the COGS split has a slightly different value from the cost component value in the cost estimate (CK13N) .
The difference comes because the price unit (example 585) substantially differs from the costing lot size (example 1000). Lets try to understand with an example.
If you check CK13N for the costing lot size then you will see the value of COGS (say 4349.21) and the total of the cost component split is also the same
Then when you change to user entry and input 585 you will see the COGS value (say 2544.29). However if you check the total of the cost component split then it is 2544.27 (difference of 0.02)
This difference comes because we store only values with 2 decimals only. Due to this when the cost components have to be converted to smaller amounts as per the quantity then there will be some rounding differences. During COGS split we need to balance the amount to zero. So in case of such rounding differences we add it to the cost component with the biggest amount. Hence we need to add 0.02 to the cost component with the highest value. Such differences cannot be avoided if the costing lot size and the actual quantity differs. The closer the actual quantity gets to the costing lot size then these rounding differences will disappear.
Related SAP Notes/KBA
SAP KBA 2328429 - Revaluation of consumption posted different from expected or error KI235 in CKMLCP
SAP KBA 2147189 - Error KI235 in Closing step in Material Ledger (CKMI or CKMLCP)