From my point of view , i dont think co product for REM as well.
Basically coproduct scenario is meant for PP-PI or discrete manufacturing.
I had one project process order creation the co-product material are created as seperate line items for goods receipts posting movement type with 531.
Copy from SAP HELP.
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Product Cost Collector Definition Cost object in Product Cost by Period that collects the periodic actual costs incurred in the production of a material. When you use a product cost collector, the product is the main cost object. Use Product cost collectors are independent of the production type. This means that you can collect actual costs on product cost collectors in the following production environments: In order-related production (that is, when you are using production orders) when you want to analyze the costs by period rather than by lot In process manufacturing (that is, when you are using process orders) when you want to analyze the costs by period rather than by lot Repetitive manufacturing In repetitive manufacturing you always use product cost collectors as cost objects. Product cost collectors are available from Release 4.5A onwards. In earlier releases, the costs of repetitive manufacturing materials were collected on production cost collectors. From Release 4.5A onwards, production cost collectors are converted into product cost collectors. For information on the conversion process, see Converting Production Cost Collectors into Product Cost Collectors. Order splits for production orders When you split production orders, the costs for the parent order and child order are allocated to the same product cost collector. See also: Order Splits in Cost Object Controlling Constraints Product cost collectors cannot be used for the following objects and production environments: Manufacturing orders that settle to a sales order item if you are using a nonvaluated sales order stock in sales-order-related production Sales-order-related production with a valuated sales order stock, except in repetitive manufacturing environments Engineer-to-order environments Manufacturing orders that are part of a collective order Joint production
Joint production is a production process that yields two or more products in a single production run. In the Product Cost Controlling component (CO-PC), there are a number of special processing requirements in joint production environments regarding Product Cost Planning (CO-PC-PCP) and Cost Object Controlling (CO-PC-OBJ). In shop floor control, a manufacturing order (usually a process order) is created to manufacture co-products. In the manufacturing order, co-products are carried on the order items. In Cost Object Controlling, actual costs are collected on the header of the manufacturing order. At the end of the period, the actual costs on the order header are distributed to the individual order items. Work in process and variances are calculated at the order item level. The order items are then settled. Integration In joint production, the system normally accesses master data of Production Planning for the Process Industries (PP-PI) such as the master recipe and materials list, or master data of Production Planning (PP) . To distribute the planned and actual costs to the co-products, the system uses the apportionment structure that can be specified the material master record or in the manufacturing order itself. Terminology Co-product You specify that a material is a co-product by selecting the Co-product indicator in the MRP view or costing view of its master record. Fixed-price co-product A fixed-price co-product is a special type of co-product. Primary product You specify that a material is a primary product by selecting the Co-product indicator in the MRP view or costing view of its master record. Process material A process material is a nonstock material that is used in the R/3 System to represent the process by which co-products are produced. Instead of the primary products, you can enter a process material in the recipe header and in the order header. Process materials have material type PROC. By-product A by-product is a product that is produced incidental to the production process of other products. You enter by-products in the material list of a primary product or process material with a negative quantity. You do not set the Co-product indicator in the MRP view or costing view of the master records of by-products. Intra material Intra materials only exist temporarily between two processing steps. Intra materials appear in the material list as items of category M, but are not costed. If the process is interrupted because of a malfunction, however, intra materials may have to be transferred into inventory. In this case they are valuated with a price in the material master that is selected through the valuation variant for the valuation of goods received. Intra materials have material type INTR. Circulating material You can specify whether the cost of a circulating material should be included in the material list. The system selects a price for the circulating material from the costing view of the material master record. If the circulating material is flagged as relevant to costing, the material costs appear in the itemization twice: once with a plus sign and once with a minus sign. The balance is the material input costs.
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Hope can help you.
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