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Trying to figure out how SAP computes the costing of all inventories (e.g., Raw Materials, WIP, and Finished Goods)

Dear experts,

This discussion is in connection with my previous query titled "Tracing the movement of goods from Raw Materials to Goods-in-Process to Finished Goods" (link here: https://scn.sap.com/thread/3888021). My task is-- I will be recomputing the costing process being made by SAP for the Raw Materials, Work in Process and the Finished Goods. I had already exhausted all resources but to no avail.

Now, I'd come up with a new strategy. I'll be recomputing the unit cost of one raw material, one Work-In-Process and one Finished Goods as follows:

1. For the Raw Materials, the company uses moving average in computing the material cost. For this, maybe I can view details of the unit cost including all the movements by looking at the Material Master Data (tcode MM03).

I have no problem for Raw Material. My concern is for the costing process of Work-in-Process and Finished Goods.

2. For both the Work-in-Process and the Finished Goods, I need to come up with a computation of the Finished Goods Unit Cost. For this, I think we need to consider that Finished Goods per unit consist of the cost of direct materials used, the direct labor charged, and the necessary manufacturing overhead computed at the end of the month. If I could obtain all the assumptions used by the accounting department in computing the manufacturing overhead, I think I can have a pretty good idea on how to compute the unit cost per finished goods.

My concern for this is, is there any specific table in SE16 or any SAP transaction code wherein I can view the details of the unit cost per material of finished goods? Much better if there is details that would show me the computation per unit cost?

Thank you!

Frances

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