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Calculation

Calculation

Description

Calculation data is recorded each time vouchers are posted.

The target costs are written to all items when the part request is released. The average price from the stock account is taken, if this is not available the standard price from the order reel or the material and labour costs from the production part reel.

The actual costs for manual storage, JIT, KANBAN, etc. parts are also written to the items of the exploded production bill of materials when the parts request is released.

It is also possible that the posting of target and actual costs is not carried out immediately. The costs are then not immediately posted to the document, but in a night run. A special feature is that the actual costs for manual stock, JIT, KANBAN, etc. parts are only written to the exploded parts list when the production order is reported complete.

Data fields

The cost of the document for the calculation is written into each predecessor. In the transaction the documents for the calculation are collected in the collection"captured.transaction".

There are the following data fields for the planned and actual costs :

The data fields consist of one of the cost element and type separated by a dot

Cost categories

Type of cost Description
stocked Storage costs
material Material costs
wages Labour costs
confirmed BDE labour costs
supplied BDE external work (extended workbench)


Cost types

Cost type Description
capturedCosts Actual costs without overheads
capturedFixedOverheadCosts Actual costs Overhead costs
estimatedCosts Planned costs without overheads
estimatedFixedOverheadCosts Planned costs Overheads

Example:
stocked.estimatedCosts -> warehouse planned costs without overheads

Distribution of costs

In the valuation of the unfinished products or the complete final costing, all costs are always booked as follows

The costs will be added up on the following accounts:

  1. Cost unit account
  2. Annual subaccount from the cost unit account
  3. Monthly subaccount from the cost unit account
  4. Account between the monthly sub-account of the cost unit account and the header document of the predecessor (order header)
  5. preceding document (order item)

The document to be cleared is added to the document collections of the following accounts:

  1. Monthly subaccount from the cost unit account
  2. Account between the monthly sub-account of the cost unit account and the header document of the predecessor (order header)

Which data fields are written for which document can be seen in the table below.

The costs can therefore always be viewed or evaluated per accrual period on the individual order sub-items, as well as on the order header and in total on the cost unit account.
All costs for stock goods are divided into standard costs and overheads.

General information on cost posting in the final costing

Determination of costs for storage and retrieval

preliminary costing :
For parts with the provision of "stock management", "JIT", "KANBAN" or "manual warehouse" and with the logistics KZ
- "Purchased part" is the average price and if this is zero or not available the standard price of the order roll is taken.
- "Production part", the costing data is taken from the production roll.
For parts with the provision "Disposition" and with the logistics KZ
- "purchased part" the value of the order is taken.
- "Production part", the costing data is taken from the production roll.

Post calculation :
Goods retrieval, delivery note - standard price from the production roll or order roll depending on the logistics centre
Warehousing - For parts with the Logistik-KZ
- "purchased part" is taken the document price "pricePer" or if a stock removal is available as a predecessor, the slot "stocked.capturedCosts".
- "Production part", the costing data is taken from the production roll.
Goods receipt - This is only booked when the incoming invoice has been transferred to financial accounting.

Goods receipts

In the final costing, a negative value is always included in the valuation for goods receipts. Goods receipts to cost objects always represent a credit (= negative debit).

If a withdrawal was posted for a cost object via a purchased part, then the purchased part was converted as a production part and then a goods receipt was created as a credit, the positive withdrawal value is still in the column purchased parts from stock, the negative goods receipt value is then in the column production parts from stock.

Storage of level 0 parts of internal orders does not relieve the cost unit and does not appear in the final costing.

Additional orders at level 0

Incoming invoices for additional orders at level 0 order items are not charged as merchandise but as purchased parts for production.

Related topics

Operational business