be.as Post-calculation: Projection of actual

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Projection of actual costsExample

For a given quantity to be produced, the post-calculation can determine the probable costs based on the previously reported amounts.

Example: Work order of 10 pieces

Completion of 10 pieces is confirmed, costs of 500 € arise.

Thereafter, only one assembly is posted in.

Now costs are prorated:

500 €: 10 pieces confirmed * 1 produced = 50 €. The assembly is now valued at 50 €.

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Projection of actual costsExample

For this valuation method in post-calculation (work order structure – Button „product costing analysis“) select the option „Projection number of items“.

This option is only visible for type “single level”.

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Projection of actual costsExample: Material

Material has been charged off :

Requirement = 1 piece consisting of 16 finished parts, for 20 finished piece parts: 1.3 pcs. The total amount for € 7.64 has been charged-off

Post-calculation determines accrued costs of 7,64 € 

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Projection of actual costsExample: Material

Posting in an assembly, the material costs would be fully included in this one assembly. If a single stage calculation is performed and 2 items are entered, by specifying the number of items, the projection is activated.

1.3 ( total requirement) units have been posted. It is now calculated:Requirement per unit = 1.3: 20 = 0.065. Extrapolation to 2 units = 0.13 units (here on the BOM row)Price: 7.64: 1.3 (total planned quantity) * 0.065 (amount per unit) * 2 (posting amount) = 0.76 €This is equivalent to the proportionate cost of the assembly to be posted in.

For price valuation the procedure is as follows:Partial posting of two pieces: € 0.764Partial posting of two pieces: 1,528 € less the  already posted € 0.764 = € 0.764

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Projection of actual costsExample: external operation

20 pieces to be produced, purchase order for 10 pieces, per 1.5 € each

Calculation accumulated: The full amount of € 10 units for 15 € is valued 

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Projection of actual costsExample: external operation

Calculation: 1 level, for 2 pieces

In this case only 2 pieces for a total of 3 € are valued, which is the correct proportion of the total purchase order

 

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Projection of actual costsExample: operation sequence with confirmation

The default time is not considered for operation sequences, only the reported numbers.

Example: 5 pieces have been confirmed, calculated costs 1500 €. This is already the correct proportion, no further conversion is needed.

Valuating two assemblies, the calculation is as follows:

€ 1500: 5 reported * 2 to post in = 600 € (pro-rata cost)

All costs are summed up and divided by the number of confirmed units. If no quantities are reported, no correct calculation can be performed. Then the accumulated costs are used as reference.If one time receipt is made with and the next without a registered quantity, first the total quantity of units is determined, the projection factor is calculated and applied to all time receipts.

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Projection of actual costsExample: parallel resources

For parallel resources as reference the quantity of the main resource is used, if on the parallel resource no quantity was reported.

In this case 4900 € : 5 pcs * projection for 4 pieces = 3920 €. If a quantity is reported it will be used as reference.

20 units reported: 4900 €: 20 pcs* projection for 4 pieces = 980 €When confirming operations on parallel resources without a quantity, first the projection factor based on the total amount of confirmations is calculated and then this factor is applied on all confirmations for the parallel resource.

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Projection of actual costsExample: operations whithout time receipts

In configuration wizard you can set up, that operations which do not require time receipts, are valued at actual costs, in case that there are no time receipts. A projection is calculated in this also: eg. For a quantity of 2 to be posted in the planned costs are broken down to the requirement of time and cost for 2 pieces. 

This works also for the related parallel operations 

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Projection of actual costsProjection on assembly valuation

Posting in an assembly to the post-calculation price, this has an immediate effect on partial postings. 

For partial postings, now the projection function is activated automatically. But then at final posting, it is calculated to actually accrued costs. In this way, extra expenses and reduced costs are calculated.

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Projection of actual costsProjection (Simulation)

This calculation method is not only suitable for valuation of assemblies to post-calculation price at partial postings, but also for the simulation of the expected total cost.

You can enter the full amount in post-calculation even at partial production. Based on the previously accrued costs, the expected total costs are calculated.