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®&23URGXFW&RVW3ODQQLQJ+(/3&23&3&35HOHDVH%&23URGXFW&RVW3ODQQLQJ6$3$*-XQH&RS\ULJKW©Copyright1998SAPAG.Allrightsreserved.NopartofthisbrochuremaybereproducedortransmittedinanyformorforanypurposewithouttheexpresspermissionofSAPAG.Theinformationcontainedhereinmaybechangedwithoutpriornotice.SAPAGfurtherdoesnotwarranttheaccuracyorcompletenessoftheinformation,text,graphics,links,orotheritemscontainedwithinthesematerials.SAPAGshallnotbeliableforanyspecial,indirect,incidental,orconsequentialdamages,includingwithoutlimitation,lostrevenuesorlostprofits,whichmayresultfromtheuseofthesematerials.TheinformationinthisdocumentationissubjecttochangewithoutnoticeanddoesnotrepresentacommitmentonthepartofSAPAGforthefuture.SomesoftwareproductsmarketedbySAPAGanditsdistributorscontainproprietarysoftwarecomponentsofothersoftwarevendors.Microsoft®,WINDOWS®,NT®,EXCEL®andSQL-Server®areregisteredtrademarksofMicrosoftCorporation.IBM®,DB2®,OS/2®,DB2/6000®,ParallelSysplex®,MVS/ESA®,RS/6000®,AIX®,S/390®,AS/400®,OS/390®,andOS/400®areregisteredtrademarksofIBMCorporation.OSF/Motif®isaregisteredtrademarkofOpenSoftwareFoundation.ORACLE®isaregisteredtrademarkofORACLECorporation,California,USA.INFORMIX®-OnLineIRU6$3isaregisteredtrademarkofInformixSoftwareIncorporated.UNIX®andX/Open®areregisteredtrademarksofSCOSantaCruzOperation.ADABAS®isaregisteredtrademarkofSoftwareAG.SAP®,R/2®,R/3®,RIVA®,ABAP/4®,SAPArchiveLink®,SAPaccess®,SAPmail®,SAPoffice®,SAP-EDI®,R/3Retail®,SAPEarlyWatch®,SAPBusinessWorkflow®,ALE/WEB™,TeamSAP™,BAPI™,ManagementCockpit™areregisteredorunregisteredtrademarksofSAPAG.,FRQV,FRQ0HDQLQJCautionExampleNote6$3$*&23URGXFW&RVW3ODQQLQJ-XQH&RQWHQWV&23URGXFW&RVW3ODQQLQJ3URGXFW&RVW3ODQQLQJ2UJDQL]DWLRQDO/HYHOVLQ3URGXFW&RVW3ODQQLQJ&RVWLQJ9DULDQWV&RVWLQJ7\SH9DOXDWLRQ9DULDQWV3XUSRVHRI3URGXFW&RVW3ODQQLQJVarianceCalculation.................................................................................................................18ScrapCalculation.....................................................................................................................20WIPCalculation........................................................................................................................21ContributionMarginAccounting...............................................................................................22Pricing.......................................................................................................................................23ResultsAnalysis.......................................................................................................................243XUSRVHRIWKH6WDQGDUG&RVW(VWLPDWH3XUSRVHRIWKH,QYHQWRU\&RVW(VWLPDWH3XUSRVHRIWKH0RGLILHG6WDQGDUG&RVW(VWLPDWH3XUSRVHRIWKH&XUUHQW&RVW(VWLPDWH&RVW(VWLPDWHZLWK4XDQWLW\6WUXFWXUH&RVWHG0XOWLOHYHO%20,WHPL]DWLRQCostingItemsintheItemization...............................................................................................36&RVW(OHPHQW,WHPL]DWLRQ&RVW&RPSRQHQW6SOLWPrimaryCostComponentSplit.................................................................................................41CostComponentSplitfortheCostofGoodsManufactured....................................................43&DOFXODWLQJWKH&RVWRI*RRGV0DQXIDFWXUHG&DOFX