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Page 1: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

GuideJune 1996

ProductCosting andManufacturingAccounting

Item # A73CEAMA

Release A7.3

Page 2: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference
Page 3: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

���� ��,�'�( � �%#&�$-

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Page 4: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference
Page 5: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

PrerequisiteJ.D. Edwards

Software Fundamentals

Using MenusGetting HelpCustomizing DataReporting

Understanding YourEnvironmentCreating and MaintainingEnvironmentsSetting Up SecurityUpgrading Your System

Online HelpProgramFormField

System Administrationand Environment

Fundamentals

Guides

CD–ROMGuides

Where Do I Look?

TechnicalFoundation

CommonFoundation

Page 6: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference
Page 7: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Important Note for Students inTraining Classes

This guide is a source book foronline helps, training classes, and

user reference. Training classesmay not cover all the topics

contained here.

Page 8: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference
Page 9: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Welcome

About this Guide

���& �(��� $%#)���& #)�%)��*&� � (&'%�'�#"&� $%#���(%�&� �"� �+�!$ �& �#%%� ��&� ��� #� ���� �*�%�& &#�'*�%�� �#%!& �&�%��"& �"� *�"�#*&� &�#*" �%�#" , �+�!$ �&� �� ,#(% �#!$�", #$�%�'�& �' � �����%�"' &#�'*�%� �)� � ,#( !���'��"� ��&�%�$�"���& ��'*��" *��' �& &�#*" �" '��& �(��� �"� *��' ,#( &�� #",#(% &�%��"�

���& �(��� �"� (��& �+�!$ �& '# �� $ ,#( ("��%&'�"� �#* '# (&� '�� &,&'�!��#( ��" ����&& � #� '�� �"�#%!�'�#" ��#(' � '�&� (&�"� ��'��% '�� �(��� #% '��#" �"� �� $�

��#%� (&�"� '��& �(���� ,#( &�#( � ��)� � �("��!�"'� ("��%&'�"��"� #� '��&,&'�!� (&�% ����"�� �#��&� �"� ��'��#%, �#��&� �#( &�#( � � &# �"#* �#* '#�

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� �%��'� �"� %(" %�$#%' )�%&�#"&

� ���&& #" �"� �#�(!�"'�'�#"

Audience

���& �(��� �& �"'�"��� $%�!�%� , �#% '�� �# #*�"� �(���"��&�

� �&�%&

� � �&&%##! �"&'%(�'#%&

� � ��"' ��%)���& $�%&#""�

� �#"&( '�"'& �"� �!$ �!�"'�'�#" '��! !�!��%&

Organization

���& �(��� �& ��)���� �"'# &��'�#"& �#% ���� !��#% �("�'�#"� ���'�#"& �#"'��"���$'�%& �#% ���� '�&� #% �%#($ #� %� �'�� '�&�&� ��� ���$'�% �#"'��"& '���"�#%!�'�#" ,#( "��� '# ���#!$ �&� '�� '�&�� %(" '�� $%#�%�!� #% $%�"' '��

Page 10: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

������� �� ����� ���� ��$ ���� �� � �!��!��"� ���� �� ������ � ������ �������� ����

Section Chapter 1

OverviewTasks

What You Should KnowAboutField DescriptionsProcessing OptionsTest Yourself

���� �� �� ������� ��� �� ����� ��� ����� �#�� �� ��� ��� ��� ���������� ������� ���������� �������� �� " ������ �� ����� ��� ������ ��� �� ��������� �� ����&����� ��� $� � �� � ����� ��� �� �������

���� � ��� � � ��� ���� � ��� �� �������� �� � ����# �� ���� $� ��� �������� ���� � ����$�

Conventions Used in this Guide

��� �����"��� ����� � !� �������� �� ����� "��� ��� �� ���� � ����

� ��� ������ �� ������ �� "����"�

� ����� ����� ��$ �� �� %������

�� �� �� � %������� ����������� � ��� ��� �� ������ �� ������ �� � ��� ���������� ��� ������ �� ��������� �� ��� ������ �� ������ ������ ����� ����� ������� �� �#���� "���� ������

Page 11: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996)

Table of Contents

Overview

�5/0#* �+0#%.�0',+ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��#�01.#/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��.,"1!0 �,/0'+% �+" ��+1$�!01.'+% �!!,1+0'+% �+0#%.�0',+ ���� � � � � � ��!&'#2'+% �$$#!0'2# �,/0 ��+�%#*#+0 ��� � � � � � � � � � � � � � � � � � � � � � � � ��� )#/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��#+1 �2#.2'#3 ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�.,"1!0 �,/0'+% ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ���/0 ��0& �,**�+"/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

��+1$�!01.'+% �!!,1+0'+% ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ���/0 ��0& �,**�+"/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

Product Costing

� ,10 �.,"1!0 �,/0'+% ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��&�0 �.# �0�+"�." �,/0/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��&5 ��'+0�'+ �0�+"�." �,/0/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��'*1)�0#" 2#./1/ �.,6#+ �,/0/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��&�0 �.# �,/0 �,*-,+#+0/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�#2'#3 �'))/ ,$ ��0#.'�) �+" �,10'+%/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�#2'#3'+% �'))/ ,$ ��0#.'�) �+" �,10'+%/ ���� � � � � � � � � � � � � � � � � � � � � � ��#2'#3'+% �')) ,$ ��0#.'�) �+$,.*�0',+ ���� � � � � � � � � � � � � � � � � � � � � � � � ��#2'#3'+% �,10'+% �+$,.*�0',+ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�#0 �- �.,"1!0 �,/0'+% ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�#00'+% �- �.,"1!0 �,/0'+% ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��#00'+% �- �!!,1+0'+% �,/0 �1�+0'0'#/ ����� � � � � � � � � � � � � � � � � � � � � � � � ��#00'+% �- �0#* �,/0 �#2#)/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��,+2#.0'+% �0#* �,/0 �#2#)/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�.,!#//'+% �-0',+/ $,. �0#* �,/0 �#2#) �,+2#./',+ ����� � � � � � � � � � ��#00'+% �- �0#* �,/0/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�.,!#//'+% �-0',+/ $,. �0#* �,/0 �#2'/',+/ ����� � � � � � � � � � � � � � � � ��#00'+% �- �,/0 �,*-,+#+0/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��#00'+% �- ��+1$�!01.'+% �,+/0�+0/ ���� � � � � � � � � � � � � � � � � � � � � � � � � � ��#00'+% �- �'*1)�0#" ��0#/ $,. � �,.( �#+0#. ����� � � � � � � � � � � � � � � � � � �

�.#�0# �'*1)�0#" �,/0/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�.#�0'+% �'*1)�0#" �,/0/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��.#�0'+% 0&# �,/0'+% �4!#-0',+/ �#-,.0 ����� � � � � � � � � � � � � � � � � � � � � � � �

�.,!#//'+% �-0',+/ $,. �,/0'+% �4!#-0',+/ ����� � � � � � � � � � � � � � � � � ��.#�0'+% � �'*1)�0#" �,))1- ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�1*1)�0'2# �'#)" ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��-#.�0',+ �!.�- ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��+'0 ,$ �#�/1.# �,+2#./',+/ ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��.,!#//'+% �-0',+/ $,. �,/0 �'*1)�0',+ ����� � � � � � � � � � � � � � � � � � � � �

Page 12: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)

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�/$!3)-' �1.9%- �.232 ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��.41-!+ �-31)%2 �� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��%3!)+ �.41-!+ �-31)%2 �� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��4,,!18 �.41-!+ �-31)%2 �� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�1.#%22)-' �/3).-2 &.1 �1.9%- �/$!3% �� �� � � � � � � � � � � � � � � � � � � � � ��%5)%6 �.23)-' �-&.1,!3).- �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�%5)%6)-' �.23)-' �-&.1,!3).- �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��%5)%6)-' �1.9%- �.23 �.,/.-%-32 �� � � � � � � � � � � � � � � � � � � � � � � � � � � ��%5)%6)-' 3(% �3%, �%$'%1 �� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �3%, �%$'%1 �-04)18 ����� � � � � � � � � � � � � � � � �

�%5)%6)-' ! �)-'+% �%5%+ �.23%$ �)++ .& �!3%1)!+ �%/.13 ����� � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �.23%$ �)++ .& �!3%1)!+ �%/.13 ����� � � � � � � � �

�%5)%6)-' ! �4+3):�%5%+ �.23%$ �)++ .& �!3%1)!+ �%/.13 ����� � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �4+3)��%5%+ �.23%$ �)++ �%/.13 ���� � � � � � � �

�%5)%6)-' 3(% �.23 �.,/.-%-32 �%/.13 ���� � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �.23 �.,/.-%-3 �1)-3 ����� � � � � � � � � � � � � � �

�%5)%6)-' 3(% �.23 �-3%'1)38 �%/.13 ����� � � � � � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �.23 �.,/.-%-3��%$'%1 �-3%'1)38 ��� � � � � �

.1* 6)3( �$$)3).-!+ �.23)-' �%!341%2 ����� � � � � � � � � � � � � � � � � � � � � � � � � � � �

.1*)-' 6)3( �$$)3).-!+ �.23)-' �%!341%2 ����� � � � � � � � � � � � � � � � � � � � � ��./8)-' �.232 ����� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �./8 �.23 �!+4%2 ������ � � � � � � � � � � � � � � � � � �

�./8)-' �1.9%- �.232 3. �),4+!3%$ �.232 ������ � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �.23 �),4+!3).- � �%&1%2( ������ � � � � � � � � � � �

�/$!3)-' �!+%2 �1$%1 �1)#%��.23 ������ � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �/$!3% �!+%2 �1$%1 �.23��1)#% ������ � � � � � � �

�/$!3)-' �1.$4#3 �.232 ������ � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��1.#%22)-' �/3).-2 &.1 �3%, �.23 �%5)2).-2 ����� � � � � � � � � � � � � � � � �

Product Costing in ERPx Environments

�".43 �1.$4#3 �.23)-' )- ���7 �-5)1.-,%-32 ���� � � � � � � � � � � � � � � � � ��-$%123!-$ �!3#( �1.$4#3 �.23)-' ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�".43 �!3#( �1.$4#3 �.23)-' ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��-$%123!-$ �1.$4#3 �.23)-' &.1 �)3 �3%,2 ��� � � � � � � � � � � � � � � � � � � � � � � � � �

�".43 �1.$4#3 �.23)-' &.1 �)3 �3%,2 ��� � � � � � � � � � � � � � � � � � � � � � � � � � �

Page 13: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Table of Contents

Release A7.3 (June 1996)

%581 =/:. ':+ �'9+* �59:/4- � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

%581/4- =/:. ':+ �'9+* �59:/4- � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �%581 =/:. �85)+99 �4*;9:8? �59:/4- ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

%581/4- =/:. �85)+99 �4*;9:8? �59:/4- ���� � � � � � � � � � � � � � � � � � � � � � � � +</+=/4- �85*;): �59:/4- ,58 �85)+99+9 ��� � � � � � � � � � � � � � � � � � � � � � � +</+=/4- �85*;): �59:/4- ,58 �4:+83+*/':+9 ���� � � � � � � � � � � � � � � � � � � +</+=/4- �4-8+*/+4:9 /4 �85*;): �59:/4- �� � � � � � � � � � � � � � � � � � � � � � � +</+=/4- �5A��?A�85*;):9 /4 �85*;): �59:/4- ���� � � � � � � � � � � � � � � � �

�>'362+� �+':;8+ �59: �+8)+4: '4* �5A��?A�85*;): �59:/4- ���� � � +</+=/4- ' �59:+* �85)+99 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�85)+99/4- �6:/549 ,58 �59:+* �85)+99 ���� � � � � � � � � � � � � � � � � � � � �!+::/4- #6 :.+ �5A��?A�85*;):9 �2'44/4- "'(2+ ���� � � � � � � � � � � � � � � � � +</+=/4- �+8)+4: �/229 5, �':+8/'2 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � �

#4*+89:'4* �54,/-;8+* �:+39 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�(5;: �54,/-;8+* �:+39 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��>'362+� �59:/4- ' �54,/-;8+* �:+3 ��� � � � � � � � � � � � � � � � � � � � � � ��85)+99 %581 �8*+89 685-8'3 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�>'362+� �85)+99 %581 �8*+89 �':' !+7;+4)+ !+:;6 � � � � � � �

Manufacturing Accounting

�(5;: �'4;,'):;8/4- �))5;4:/4- ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � ��))5;4:/4- �;4*'3+4:'29 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

".+ �))5;4:/4- �7;':/54 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �"A�))5;4:9 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��+4+8'2 �+*-+8 "8'49'):/549 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�))5;4:9 '4* �))5;4: �;3(+89 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��;9/4+99 #4/:9 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��(0+): '4* !;(9/*/'8? �))5;4:9 ��� � � � � � � � � � � � � � � � � � � � � � � � � � �

�(0+): A @�'058 �))5;4:� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � �!;(9/*/'8? A @�/458 �))5;4:� ��� � � � � � � � � � � � � � � � � � � � � � � � � �

�))5;4: �;3(+89 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��+<+2 5, �+:'/2 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

%.': �9 !;(2+*-+8 �))5;4:/4-� ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �!;(2+*-+8 "?6+9 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�58+ !;(2+*-+8 "?6+9 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��:.+8 !;(2+*-+8 "?6+9 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�59:/4- �*/: �5*+9 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �%.': �9 :.+ �.'8: 5, �))5;4:9� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�>'362+� �.'8: 5, �))5;4:9 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �%.': �8+ %581 �8*+8 $'8/'4)+9� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

!+: #6 �'4;,'):;8/4- �))5;4:/4- �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

!+::/4- #6 �'4;,'):;8/4- �))5;4:/4- �� � � � � � � � � � � � � � � � � � � � � � � � � � �!+::/4- #6 ��� �2'99 �5*+9 �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � +</+=/4- �;:53':/) �))5;4:/4- �49:8;):/549 ���� � � � � � � � � � � � � � � � � � �

�85)+99/4- �6:/549 ,58 �'4;,'):;8/4- ���9 ���� � � � � � � � � � � � � � � � �#4*+89:'4* %581 �8*+89 /4 �))5;4:/4- �� � � � � � � � � � � � � � � � � � � � � � � � � � � �

�(5;: %581 �8*+89 /4 �))5;4:/4- �� � � � � � � � � � � � � � � � � � � � � � � � � � � � �%.': �9 ' %581 �8*+8� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �%.': �'66+49 =.+4 &5; �8+':+ ' %581 �8*+8� ���� � � � � � � � � � � � � � � �

Page 14: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)

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&/(: �(66,49 =/,4 '5; !,<09, ( &581 �8+,8� ���� � � � � � � � � � � � � � � ��)5;: $4(**5;4:,+ $40:9 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��5= �5 '5; �99;, �(:,80(2 :5 ( &581 �8+,8� ��� � � � � � � � � � � � � � � � � � �&/(: �(66,49 =/,4 '5; !,*58+ �5;89 (4+ ;(4:0:0,9 $9,+� ��� � � �&/(: �(66,49 =/,4 '5; !,*58+ �53654,4: "*8(6� ���� � � � � � � � � � � �&/(: �(66,49 =/,4 '5; !,*58+ �5362,:0549 :5 ( &581 �8+,8� ���� �

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&58104. =0:/ &581 �8+,89 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��8,(:04. ( &581 �8+,8 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��::(*/04. ( �(8:9 �09: (4+ !5;:04. �49:8;*:0549 ����� � � � � � � � � � � � � � � � � �

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!,<0,=04. %(80(4*,9 �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��54-0.;8,+ �:,39 �� �� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

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Table of Contents

Release A7.3 (June 1996)

�(7,(8,0* �$5(3,$. !4$*( "$3,$0&(4 ���� � � � � � � � � � � � � � � � � � � � � � � ��(7,(8,0* �)),&,(0&: "$3,$0&(4 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � ��(7,(8,0* 15$.�#�� $0' �5+(3 "$3,$0&(4 ����� � � � � � � � � � � � � � � � � ��(7,(8,0* �2(0 #13- �3'(3 "$.6$5,10 ����� � � � � � � � � � � � � � � � � � � � ��(7,(8,0* �1/2.(5(' #13- �3'(3 "$.6$5,10 ��� � � � � � � � � � � � � � � � ��(7,(8,0* #13- �3'(3 �/1605 "$3,$0&(4 ����� � � � � � � � � � � � � � � � � � ��(7,(8,0* �$06)$&563,0* �&&1605,0* $%.(4 ����� � � � � � � � � � � � � � � �

Manufacturing Accounting in ERPx Environments

�%165 �$06)$&563,0* �&&1605,0* ,0 ���9 �07,310/(054 �� � � � � � � � �#13- 8,5+ �$5( �$4(' �&&1605,0* ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

#13-,0* 8,5+ �$5( �$4(' �&&1605,0* ��� � � � � � � � � � � � � � � � � � � � � � � � � ��1/2.(5,0* �$5( �&+('6.(4 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��3($5,0* �1630$. �053,(4 )13 �$5( �&+('6.(4 � � � � � � � � � � � � � � � � � � � � � �

"$3,$0&( �$.&6.$5,104 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��651/$5,& �&&1605,0* �04536&5,104 ��� � � � � � � � � � � � � � � � � � � � � � � � ��9$/2.(� �311) �1'( �(2135 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��9$/2.(� �,0$. �1'( �(2135 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��31&(44,0* �25,104 )13 �$5( �$4( �1630$. �053,(4 �� � � � � � � � � � � � �

!0'(345$0' �31&(44 �0'6453: �&&1605,0* ��� � � � � � � � � � � � � � � � � � � � � � � � � �

�%165 �31&(44 �0'6453: �&&1605,0* ��� � � � � � � � � � � � � � � � � � � � � � � � � � ��%165 !0$&&1605(' !0,54 ,0 �31&(44 �0'6453: �&&1605,0* ��� � � � ��%165 �$.&6.$5(' �/16054 ,0 �31&(44 �0'6453: �&&1605,0* ��� � � �

Appendices

�22(0',9 � ; �$.&6.$5,104 ,0 �145 �1..62 ��� � � � � � � � � � � � � � � � � � � � � � � �

�$5(3,$. �145 �1/210(054 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �� ��63&+$4(' �$5(3,$. �145� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � �� ��$5(3,$. �&3$2� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

�165,0* �145 �1/210(054 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �� ��,3(&5 �$%13� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �� ��(562 �$%13� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��� ��$&+,0( �60� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��� ��$%13 �)),&,(0&:� ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��� � �"$3,$%.(��,9(' �$&+,0( �7(3+($'� ��� � � � � � � � � � � � � � � � � ���� �� �"$3,$%.(��,9(' �$%13 �7(3+($'� ���� � � � � � � � � � � � � � � � � � � �

�654,'( �2(3$5,10 �145 �1/210(054 �!46$..: �9� ���� � � � � � � � � � � � � ��22(0',9 � ; �$.&6.$5,104 )13 "$3,$0&(4 ��� � � � � � � � � � � � � � � � � � � � � � � � �

�5$0'$3' �1454 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��633(05 �1454 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��.$00(' �1454 ��� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��&56$. �1454 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � ��1/2.(5('��&3$22(' �1454 ���� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)

Glossary

Index

Exercises

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Overview

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Product Costing and Manufacturing Accounting

–8 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 1–1

Overview

�� &�� � � ���'$�&� � � �!�"��&� $��!$�% ! &�� (��'� !� � (� &!$+ �% ! � !�&�� ���!$ �! ��$ % !� �!%& �'%� �%%�% &!��+� ���"� � &!! �'�� !� � ' "$!��&���� %&!��� !$ '%� � � �""$!"$��&� ��&�!�% !� �!%&� � ��$&�� � (� &!$+�&��%� �� #'����+ ��"��&� +!'$ "$!��&%�

��� �$!�'�& !%&� � %+%&�� ���!)% +!' &! %&!$� � � $�&$��(� �!%& � �!$��&�! � �&��%! ���"% +!' &! �� ��� +!'$ �!%&% �+ "$!(��� � � �!$��&�! �� � "'&% &! +!'$�!�"� +�% �'%� �%% "�� � ��&� ���'$�&� "$!�'�& �!%&� �� +!' �� �(��'�&� &���!��!)� � �� '���&'$� � "$!��%%�% &! ��&�$�� � &�� ��"��& &! +!'$ �!�"� +�%�!&&!� �� ��

� � '���&'$� � �'���&% ���$��& ���!$� � ��$��& ���!$� � � !(�$�����

� �$!�'�& ��%�� ���%�� � � �� '���&'$� � � �� ��$� ��

� ���!' &� � ��$!%% ��$�� �+ "$!�'�& �� � !$ �&���

��&�$ +!' �%&����%� �!%&% � &�� �$!�'�& !%&� � %+%&��� &�� � '���&'$� ����!' &� � %+%&�� &$���% &�� �!%&%� $�"!$&% ! (�$�� ��%� � � "!%&%�� '���&'$� � &$� %��&�! % &! &�� �� �$�� �����$�

System Integration

�$!�'�& !%&� � � � � '���&'$� � ���!' &� � �$� &)! !� &�� %+%&��% &��& �$�� ��'��� � &�� &�$"$�%� ��#'�$��� &% ��� � � � � *��'&�! ���*� %+%&���

��* �% � ��!%��-�!!" �� '���&'$� � %+%&�� &��& �!$����,�% �!�"� + � �!"�$�&�! % "�� � �� � � &�� ��"���� &�&�! !� &�!%� "�� %� �%� &�� ��*%+%&�� &! �!!$�� �&� +!'$ � (� &!$+ � � ���!$ $�%!'$��% &! ����(�$ "$!�'�&%���!$�� � &! � �� ���� %����'���

��� �!��!)� � ����$�� %�!)% &�� %+%&��% &��& ���� '" ��* � � &�� %�#'� ��� )���� &��+ �$� ��"���� &���

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Product Costing and Manufacturing Accounting

1–2 Release A7.3 (June 1996)

Product Data Management(Systems 30 and 48)

Product Costing (System 30)

Configuration Management(System 32)

Inventory Management(System 41)

Sales Order Management(Systems 40 and 42)

Forecasting(System 36)

Distribution RequirementsPlanning (System 34)

Master ProductionSchedule

(System 34)

Material RequirementsPlanning

(System 34)

Purchase Management(Systems 40 and 43)

Manufacturing Accounting(System 31)

Resource Requirements Planning(System 33)

Rough Cut CapacityPlanning

(System 33)

Capacity Requirements Planning(System 33)

Finite SchedulerExecution

OperationalPlan

TacticalPlan

StrategicBusiness

Plan

Shop Floor Control(System 31)

ERPx�

Enterprise Requirements Planning and Execution

Features

�� ��� ��� ������� � ����������� ���������� ������� ����� � ����������� �������� �� ���� ����������� ������������ ���� �� ��� �������� �

������� �� ����� ������� ���

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Release A7.3 (June 1996) 1–3

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Product Costing and Manufacturing Accounting

1–4 Release A7.3 (June 1996)

Product Costing and Manufacturing Accounting Integration

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Release A7.3 (June 1996) 1–5

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Product Costing and Manufacturing Accounting

1–6 Release A7.3 (June 1996)

Achieving Effective Cost Management

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Release A7.3 (June 1996) 1–7

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Product Costing and Manufacturing Accounting

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Release A7.3 (June 1996) 1–9

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Product Costing and Manufacturing Accounting

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Product Costing and Manufacturing Accounting

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Product Costing

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Product Costing and Manufacturing Accounting

1–14 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 2–1

Product Costing

Objectives

� �! ' ��$%&� � "$!�'�& �!%&� � � � �&% !(�$��� ��"!$&� �� � �

�� '���&'$� � � (�$! �� &

� �! ���$ ��!'& %&� ��$� � � '%�$ ���� �� �!%& ��&�!�%

� �! ���$ ��!'& &�� �����$� ��% ��&)�� �$!,� � � %��'��&�� �!%&%

About Product Costing

�!$�� � )�&� &�� $!�'�& !%&� � %+%&�� �! %�%&% !� &�� �!��!)� � &�%�%�

� ��(��)� � ����% !� ��&�$��� � � $!'&� �%

� ��&&� � '" "$!�'�& �!%&� �

� $��&� � %��'��&�� �!%&%

� �!$�� � )�&� %��'��&�� �!%& �!�"! � &%

� �"��&� � �$!,� �!%&%

� ��(��)� � �!%&� � � �!$��&�!

� �!$�� � )�&� ����&�! �� �!%&� � ���&'$�%

What Are Standard Costs?

�!' �� )!$� )�&� � (�$��&+ !� �!%& ��&�!�% � &�� $!�'�& !%&� � %+%&����!)�(�$� &�� �� '���&'$� � ��!' &� � %+%&�� '%�% &�� %&� ��$� �!%& ��&�!������ ���% ��&�!� $�"$�%� &% &�� �*"��&�� �&�$��&� �!%& !� � �&�� �!$ � %"������"�$�!� !� &���� %'�� �% #'�$&�$�+� %���-� '���+� !$ � '���+�

��&� %&� ��$� �!%&� �� +!' �%&���&� �!%&% �!$ ���� � � �&�� �%%����+ � ��� '���&'$�� "�$& ! � ��(��-�+-��(�� ��%�% ���!$� "$!�'�&�! ���� %� ���%� �!%&

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Product Costing and Manufacturing Accounting

2–2 Release A7.3 (June 1996)

�"#���#�" �!� ��"�� �� ��#� �"# �!��!����� ��� ����("�" �� �$#$!� �����#���"��#����!� ��"#" ����$�� #�� �����&��� ������#"�

� ����!

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� '#!�"

STANDARDCOST

NetAdded

TotalCost

Overhead Materials Extra Costs LaborFixed and Variable Setup and Direct

��� ��# ����� ��"# !� !�"��#" #�� ��"# #� ���$���#$!� �� �#�� �# #��" ��%�� �� #������ �� ��#�!���� ��� ��"# ����$��" ����!� �$#"��� � �!�#���"� ��� ��"# �'#!�"� �$#��# ��#�!���" ���&�!+��%�� �#��"�� ��� #�#�� ��"# �� �� �#�� !� !�"��#" #�� "$� ��#�� ��# ����� ��"# ��� ��� ��&�!+��%�� ��� ����# �#�� ��"#"�

Why Maintain Standard Costs?

( �������� ��� ����#�!��� !��$�# ��"#"� (�$ ��� ���"$!� (�$! ��� ��(�"�$!!��# ���$���#$!��� �!��!����� �����"# (�$! "#����!� �#�!��#� ��"#"� �!��$�#��"#��� !�%���" ����!��#��� ���$# #�� �����! ��%�"#���#" #��� #� (�$! ��#�!���"�&�!� �� !���""� ��� �("���� ��%��#�!(� ��$ ��� $"� #��" ����!��#��� #���#�!���� !����� �� ��� �#��" ��� "�!%��� ��� ����#"�

Simulated versus Frozen Costs

���$��#�� ��"#" !� !�"��# � *&��# ��� ����("�" ��! � ��%�� ��"# ��#���� ��$ ����#&��# #� ����$��#� "��$��#�� ��"#" ����$"� �� �������� ���#�!" �� #�� �$"���""��%�!�����#� "$�� �" ����! !�#�" �! #�� ��"# �� !�& ��#�!���"� ��$ ��� "��$��#���"# ������ "����!��" �!���$ "� �" ���( #���" �" ������ ����!� (�$ ������)� #��������"�

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Release A7.3 (June 1996) 2–3

�&+ �!%�#!0� * � � �%��) �/ '�(�&($!%� � �(&0�% +'��*� �&( * � �!,�% �&)*$�* &�� � �(&0�% +'��*� �&'!�) /&+( )!$+#�*�� ,�#+�) �%� $�"�) * �$ /&+(�(&0�% �&)*)� �%� +'��*�) * � �&)* �����( *��#� ������ -!* * � *&*�# �&)*� � �)��&)*) (�$�!% !% �����* +%*!# /&+ +'��*� * �$ -!* �%&* �( �(&0�% +'��*��

�&+ ��% )!$+#�*� �&)*) +)!%� * � )*�%��(� �&)* $�* &� &( �%/ &* �( �&)*$�* &�� �&-�,�(� * � ��%+���*+(!%� ���&+%*!%� )/)*�$ +)�) &%#/ * � )*�%��(��&)* $�* &� *& �)*��#!) �&)*) �&( ) &' �#&&( *(�%)��*!&%)�

What Are Cost Components?

�&)* �&$'&%�%*) (�'(�)�%* * � !%�!,!�+�# �&)*) * �* $�"� +' �% !*�$� �&(�.�$'#�� $�*�(!�#� #��&(� &,�( ���� �%� �.*(�)� ��*�(!�#� #��&(� �%� &,�( ����&)*) �(� �+*&$�*!��##/ ��#�+#�*�� �/ * � )/)*�$� �.*(� �&)*)� )+� �) �#��*(!�!*/��(� $�%+�##/ �&%*(&##���

�)� �&)* �&$'&%�%*) *& $�!%*�!% �&$'#�*� !*�$ �&)*!%� !%�&($�*!&%� �&+ ��%+)� * �$ *& )�* +' )!$+#�*�� �&)* )��%�(!&) *& �#' '#�% �&( �+*+(� �&)* � �%��)��%� *& �!)'#�/ * � )!$+#�*�� &( �(&0�% %�* ����� �%� *&*�# �&$'&%�%* �&)*) �&(�%/ !*�$�

�% ���!*!&%� /&+ ��%

� �##&- �&( �.*(� ���1&% �&)*) (�#�*�� *& * � $�%+���*+(!%� &� � '(&�+�*�

)+� �) �#��*(!�!*/� !%)+(�%��� -�*�(� &( -�(� &+)� )'����

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'(&��))!%� �##&-) �&( �!���(�%* �&)*!%� ,�#+�) ��)�� &% (��!&%�# &(�+)!%�)) ,�(!�*!&%)�

� ��* +' �&)*!%� (�*�) * �* (�'(�)�%* �&)* �#�$�%*)�

� ��!%� ���!*!&%�# �&)* ���*&() *& !%�#+�� !% '(&�+�* �&)*!%� ��#�+#�*!&%)�

See Also

� ������� �� ���� ���������� � ������

� ������� �� ���� ����������

� �������� ������ �� ���� ������� ���� ���������� � �����

� �������� ������ �� ���� ������� ���� ����������

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Product Costing and Manufacturing Accounting

2–4 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 2–5

Review Bills of Material and Routings

G30 Product Data Management Choose Daily PDM Discrete

G3011 Daily PDM Discrete Choose an option

Reviewing Bills of Material and Routings

Reviewing Bills of Material and Routings for Product Costing

�� ��� �� �� ��� �� ������� ��� � �� � ������ �������� ���������� ����� ��� �������� �� ���� ��� ���� ���������� �� � � �� ���� �����

� � �� � ���� �� �� ��� ��� ����� �� �� ��� �����

� � �� � �������� ��� ����� �� ��� �� �� �� � �����

Reviewing Bill of Material Information

Reviewing Product Costing in Bills of Material

� �� � ���� ���� �� �� ��� �� ��� ����� �� ����� ����� �� ���� �� ���������� ������ ���� �� �� ���� ��� ��� �� � � ���� ��

See Also

� ������ ���� � ������ ��� ���� �� �������� ������� �� �� ������� ����

���������� �������� ������������� ����

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Product Costing and Manufacturing Accounting

2–6 Release A7.3 (June 1996)

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� ���$ �� ��#%"�

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�� ����## $�� � �� �"���

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Review Bills of Material and Routings

Release A7.3 (June 1996) 2–7

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Product Costing and Manufacturing Accounting

2–8 Release A7.3 (June 1996)

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Review Bills of Material and Routings

Release A7.3 (June 1996) 2–9

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See Also

� ������ ���� �������� ������� &* 0%" ������� ���� ��������� ��������

������������ ����

� ������ ���� �������� &* 0%" ������� ���� ��������� ��������

������������ ����

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Product Costing and Manufacturing Accounting

2–10 Release A7.3 (June 1996)

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Review Bills of Material and Routings

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Product Costing and Manufacturing Accounting

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Review Bills of Material and Routings

Release A7.3 (June 1996) 2–13

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Release A7.3 (June 1996) 2–15

Set Up Product Costing

Setting Up Product Costing

��� �� ������#� ��� ����� � ������� �"���� �� ���� "��� ��� ��� ������ ������ ����������� ������ �� �"���� ���� ��� ������ "�� ������ ����������� "��� ����� � �����

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� ������ �� ��������� ����� ��� � ��� �����

Setting Up Accounting Cost Quantities

G41 Inventory Management Choose Item Revisions

G4112 Item Revisions Choose Manufacturing Data

under the Item Branch/Plant Information heading

�� �"���� ���� � ������� ��� ���������� �� ��������� ��� ���� ����� �� ��!������� ���� ��� �� ����� � ������� ��� ���������� ��������� ��� ������� �������"�� � ��� ����� ��� ���� ����� ������ ��� ������� ��� �"���� ������� ��� ��!��

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Product Costing and Manufacturing Accounting

2–16 Release A7.3 (June 1996)

����� ����� " ��� ���������� ���� �������" "�� ������" �� ��������� � ���� �������� ��!�� �����

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Page 48: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Set Up Product Costing

Release A7.3 (June 1996) 2–17

Setting Up Item Cost Levels

G41 Inventory Management Choose Inventory Master/

Transactions

G4111 Inventory Master/Transactions

Choose Item Master Information

��� ��"# ��%�� '�$ �""��� #� �� �#�� ������#�" #�� ��%�� �# &���� #�� "'"#������#���" ��"#"� ��$ ��#�!���� &��#��! #�� "'"#�� ����#���" ��� �%�!��� ��"#��! �� �#�� ���"# ��%�� �� �! � �����!��# ��"# ��! #�� �#�� �� ���� �!����� ���#���"# ��%�� ��� ��� "'"#�� ��� ��"� ����#��� � �����!��# ��"# ��! ���� ����#��� �����# &�#��� � �!����� ���# ���"# ��%�� �� ��&�%�!� �� #�� �!��$�# ��"#��� "'"#�����"#" �# ��"# ��%�� �!� ����!��#����� ���'� �� �#��" $"�� �� � ���$���#$!�����%�!�����# "��$�� ��%� ��"# ��%��" �� � �! ��

�� �� � ���� ��� �� ��

�� #�� ��"#�! ���!��#���

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Product Costing and Manufacturing Accounting

2–18 Release A7.3 (June 1996)

�&$'#�*� &( (�,"�- *!� �&##&-"% �"�#��

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Converting Item Cost Levels

G41 Inventory Management Enter 27

G4131 Inventory Advanced & Technical Ops

Choose Item Cost Level Conversion

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Set Up Product Costing

Release A7.3 (June 1996) 2–19

�"� *+)!+�' �)�, ()- �"�(!� -"� �),- /�&.�-#)( ) #-�', �(� �)�, ()- �+��-�$).+(�& �(-+#�,� �)+ �1�'*&�� # 2). �"�(!� �( #-�'�, �),- &�/�& +)'�+�(�"�*&�(- �(� &)��-#)( -) �+�(�"�*&�(-� �&& �1#,-#(! �),- +��)+�, )+ -"��+�(�"�*&�(- �(� &)��-#)( '.,- �)(-�#( -"� ,�'� ,�&�,�#(/�(-)+2 �),- '�-")��(� �),-�

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Before You Begin

� ���% .* 2).+ ��-� -��&�, �)'*&�-�&2 �� )+� 2). ��!#( -"� ��-� �)(/�+,#)(*+)��,,� � -"� +�,.&-, ) -"� �)(/�+,#)( �+� .(,�-#, ��-)+2� 2). ��( .,� -"����%.* -��&�, -) +�,-)+� ��-� -��&�, -) -"�#+ )+#!#(�& )+'�-�

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Product Costing and Manufacturing Accounting

2–20 Release A7.3 (June 1996)

41815 J.D. Edwards & Company Page – 2 Item Cost Level Conversion Date – 4/10/ 98

*** Proof Mode ***

Item Number Branch Location Lot L CM Unit Cost Remark ––––––––––––––––––––––– –––––––––––– –––––––––––––––––––– –––––––––––– – –– ––––––––––––––– –––––––––––––––––––––––––––––––– E001 30 3 01 6.6378 Basing comparison on this record E001 30 DAMAGED 3 01 6.4100 Cost not the same P002 10 3 01 30.7500 Basing comparison on this record P002 10 1 B 1 3 02 30.3750 Costing Method/Cost not the same P002 20 3 01 31.4333 Basing comparison on this record P002 20 1 B 1 3 02 30.8417 Costing Method/Cost not the same P002 30 3 01 30.1049 Basing comparison on this record P002 30 1 B 1 3 02 30.2500 Costing Method/Cost not the same P002 40 3 02 30.5610 Basing comparison on this record P002 40 D 3 02 30.2500 Cost not the same P002 40 R 3 02 30.2500 Cost not the same P002 40 1 B 1 3 02 30.2500 Cost not the same P002 40 3 E 3 02 30.2500 Cost not the same TS002 10 3 01 43.1200 Basing comparison on this record TS002 10 1 C 1 3 02 43.5000 Costing Method/Cost not the same TS002 20 3 01 43.1200 Basing comparison on this record TS002 20 1 C 1 3 02 43.5000 Costing Method/Cost not the same TS002 30 3 01 66.0000 Basing comparison on this record TS002 30 1 C 1 3 01 43.9573 Cost not the same TS002 40 3 02 43.7336 Basing comparison on this record TS002 40 R 3 02 43.5000 Cost not the same TS002 40 1 C 1 3 02 43.5000 Cost not the same TS002 40 2 C 1 3 02 43.5000 Cost not the same V001 10 3 01 16.1500 Basing comparison on this record V001 10 1 A 1 9310140004 3 01 16.0000 Cost not the same V001 10 1 A 2 9310140002 3 01 16.0000 Cost not the same V001 20 3 01 16.1500 Basing comparison on this record V001 20 1 A 1 9310140005 3 01 16.0000 Cost not the same V001 20 1 A 2 9310140003 3 01 16.0000 Cost not the same V001 30 3 01 16.1500 Basing comparison on this record V001 30 1 A 1 00000006 3 01 16.0000 Cost not the same V001 30 1 A 2 00000005 3 01 16.0000 Cost not the same V001 40 3 02 16.1455 Basing comparison on this record V001 40 D 00000007 3 02 16.0000 Cost not the same V001 40 R 00000007 3 02 16.0000 Cost not the same V001 40 1 A 1 00000007 3 02 16.0000 Cost not the same V001 40 1 A 2 00000007 3 02 16.0000 Cost not the same V001 40 3 F 00000007 3 02 16.0000 Cost not the same

See Also

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� � ����� �� �� � ���� � ��

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Set Up Product Costing

Release A7.3 (June 1996) 2–21

Processing Options for Item Cost Level Conversion

PROCESS CONTROL:1. Enter the cost level to update to. ____________

2. If updating to cost level ’1’, enter ____________ the branch to default the costs from. If updating from a cost level ’3’, the costs will default from the primary location.

3. Enter a ’1’ to run in final mode and ____________ update files. If blank, no file updates will occur.

PROCESS CONTROL (cont.):

4. Enter a ’1’ to print only exceptions ____________ on the edit report. A blank will print all items.

Setting Up Item Costs

��! �!� ���"��� ��� ������� ��� ��� ���� �� %�!� � ��� ��� �� �%� �� � ������"�� ��% ��� �� ��! ������% �� ��� �� ��� �� �� �%� �� !��� � �� �������� � ���� ��� ����

� ��������"�� ��% ������ ����

� !������ ������

�� �$������ %�! ��� ��"� �� �%� �� !�� �� #���� �� �"����� ��� �� ��� ��� ������ �� ��"�� ��% ��� ��� �� � �� ��� !�� �� ��� &�� ��� �� ��� ��� ������ �� � ���� !�� ��� ��� �!������ �������

�� ���� ��� �� ��� %�! ������ � �� � ��� %�! �!� ���� ������% � ��� � ���$������ � !�� �� ��� &�� ��� �� ��� ��� �� � ��� %�! �!� �� �� �� ��� ������ ��� �� ��� �� ���� �� �%� �� !��� �� �� ��� &�� ��� ����� �� �� ��� �� �� � �� �� �� �� ��� ������ �� ��

�� �!������� � ��� ��� �! ���� ����� ����� �� ���� ���! � � ����!� ��� ������ �� ���� �� ��� ��"������ �� ��� �������� ��

� �� !� � �� ��� �� ������ � �� �����#��� �����

� �� !� ��# ��� �� ����

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See Also

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Product Costing and Manufacturing Accounting

2–22 Release A7.3 (June 1996)

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Set Up Product Costing

Release A7.3 (June 1996) 2–23

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Costs

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Product Costing and Manufacturing Accounting

2–24 Release A7.3 (June 1996)

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Set Up Product Costing

Release A7.3 (June 1996) 2–25

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Page 57: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

2–26 Release A7.3 (June 1996)

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Processing Options for Item Cost Revisions

DISPLAY CONTROL: 1. Enter a ’1’ for Speed Cost Update. ____________ If left blank, the screen will default to Item Cost Revisions.

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PROCESS CONTROL: 3. Enter a ’1’ to prevent the ____________ standard cost from being changed.

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Set Up Product Costing

Release A7.3 (June 1996) 2–27

Setting Up Cost Components

G30 Product Data ManagementEnter 29

G3041 Product Data Management SetupChoose Product Costing Setup

G3042 Product Costing SetupChoose Cost Components

�%� �!%& �!�"! � &% &! ��� &��+ � � &$��� ���� ����� & !$ &+"� !� �!%& �!$ � �&��� �!%& �!�"! � &% &��& ���� )�&� �� �� � � � �$� ��$�-�!��� �+ ����)�$�% � � �� !& �� ��� ���� �!' �� ���� � � ' ����&�� '���$ !�����&�! �� �!%& �!�"! � &% &! ���!' & �!$ �*&$� �!%&% �!$ � �&��� %'�� �%����&$���&+ !$ $�%��$�� � � ��(��!"�� &� ���%� '%�$ ���� �� �!%& �!�"! � &%�� ���� )�&� � + ��&&�$ �*��"& �� �� !$ �� ��� �)�$�% $��!��� �%� �'& �!�% !& $�#'�$�� &��& +!' '%� �!%& �!�"! � & �!$ !'&%��� !"�$�&�! %� �!' �� �%%�� %�"�$�&� �!%& �!�"! � &% �+ ��&��!$��% &��& �$� �""������� &! +!'$�'%� �%%�

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� �� ��&�!'�� �& ����& �""��$ &��& +!' �� %�& '" �*&$� �!%& �!�"! � &% &��&���� )�&� �� �� !$ �� &�� ���'��&� �!%& �!��'" "$!�$�� ��&'���+ ����&�% &��%��!%& �!�"! � &%� ��� �)�$�% $��!��� �% &��& +!' ���� � �*&$� �!%&% )�&� � ,�� �!$ ��%+ ��� &�����&�! �

See Also

� �������� ��� �� �� ���� ������� ��� ��������� ��������

� �������� ��� �� �� ���� ������� ��� ���������

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� �� � ��� ������� �� ��� ��� �

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Product Costing and Manufacturing Accounting

2–28 Release A7.3 (June 1996)

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Set Up Product Costing

Release A7.3 (June 1996) 2–29

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What You Should Know About

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Setting Up Constants for Product Costing

G30 Product Data ManagementEnter 29

G3041 Product Data Management SetupChoose Product Costing Setup

G3042 Product Costing SetupChoose Manufacturing Constants

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Product Costing and Manufacturing Accounting

2–30 Release A7.3 (June 1996)

See Also

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Set Up Product Costing

Release A7.3 (June 1996) 2–31

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Product Costing and Manufacturing Accounting

2–32 Release A7.3 (June 1996)

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Set Up Product Costing

Release A7.3 (June 1996) 2–33

Setting Up Simulated Rates for a Work Center

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Enter/Change Work Center Rate

��� � � ������� ��" � � �� �� ���� �� !��� ������ �" �� ����� � ��� ��� � ��� �� � ����� ������ ��� � � ��� �� ����� ��� � ��� ��� � ����� �� � ��� ������" !��� ������ �� ���� ������� �� �"���� ���� ����� ���� �� ������ ��� ������� � ���� ������ ���� � ������ ��������� � ��� � �� �� ��� �������� �� ������ � ��� ���������" ��������

Before You Begin

� ��� ���� ��� �� "��� !��� ������� �� �������� ��� ���� ������� ������"�� � � ����� � ���� �� ��� �������� � ���� ����� �� ��� ������� ���

���������� ������� ������������� ����� ��� �������� ������ ���� ��������� �� !��� ��������

See Also

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� ��� �� �������� ����� � � � � � ������

�� �������� ��� ���� ������ � ��

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Product Costing and Manufacturing Accounting

2–34 Release A7.3 (June 1996)

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ÑÑÑ Exercises��� ,"� �0�*�#+�+ (* ,"#+ �"�),�*�

Set Up Product Costing

Release A7.3 (June 1996) 2–35

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Product Costing and Manufacturing Accounting

2–36 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 2–37

Create Simulated Costs

Creating Simulated Costs

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Product Costing and Manufacturing Accounting

2–38 Release A7.3 (June 1996)

�������� ��������� ���� ������� �� ��� ����������

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Creating the Costing Exceptions Report

G3014 Daily Product Costing Choose Periodic Product

Costing

G3023 Periodic Product Costing Choose Costing Exceptions

������ ��� ���� �� ��������� ����� ��� ��� ������� �� ������� �������� ��������� ��������� � ������� ��� � ����� ��� �������� ���� ����� ���� �� ������� ������� �� � ������� �� �� ���� ������� � �������� �� ������ ���� � ����������� ��� ��� ��� ������� �� ������� ������� ����� ������ ������� ���������� �������

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Create Simulated Costs

Release A7.3 (June 1996) 2–39

30801 J.D. Edwards & Company Page – 2 Costing Exceptions Date – 6/1 9/98 Item Item Description T Plant Work Center Oper Description ––––––––––––––––––––––––– ––––––––––––––––––––––––– – –––––––––––– –––––––––––– –––––– –––––––––––––––––––––––––––––––––––– –––– ACE Acetone Bulk B DEPOT1 30 – No Cost Component 07– material cost ADD Fuel Additive B DEPOT1 30 – No Cost Component 07– material cost ADD Fuel Additive B DEPOT2 30 – No Cost Component 07– material cost AEROSOL CANS Industrial Gases S 27 50 – Manufactured item with no BOM 50 – Manufactured item with no routi ng AR101278 Engine Oil Filter P YARD 30 – No Cost Component 07– material cost AR86745 Fuel Filter P YARD 30 – No Cost Component 07– material cost AT105663 Hydraulic Oil Filter P YARD 30 – No Cost Component 07– material cost AT105664 Transmission Oil Filter P YARD 30 – No Cost Component 07– material cost AT58368 Pump Return Filter (HFWD) P YARD 30 – No Cost Component 07– material cost AT60645 Front Axle Filter (HFWD) P YARD 30 – No Cost Component 07– material cost AT75035 Air Filter – Primary P YARD 30 – No Cost Component 07– material cost AT75036 Air Filter – Secondary P YARD 30 – No Cost Component 07– material cost A200 Acetone–200LT Drum S DEPOT1 50 – Manufactured item with no BOM 50 – Manufactured item with no routi ng A3T30 A3T Series Fuse 30 AMP P YARD 30 – No Cost Component 07– material cost A3T40 A3T Series Fuse 40 Amp P YARD 30 – No Cost Component 07– material cost A3T50 A3T Series Fuse 50 Amp P YARD 30 – No Cost Component 07– material cost BASEA Base Oil Bulk B DEPOT1 30 – No Cost Component 07– material cost BASEB Base Oil Bulk B DEPOT1 30 – No Cost Component 07– material cost BB303 Ball Bearing Fafnir 303KD P YARD 30 – No Cost Component 07– material cost BB310 Ball Bearing Fafnir 301KD P YARD 30 – No Cost Component 07– material cost BB311 Ball Bearing Fafnir 311KD P YARD 30 – No Cost Component 07– material cost BIKE Bike Parent K 10 50 – Manufactured item with no routi ng BIKE10 10 Speed Bike M 10 50 – Manufactured item with no routi ng BIKE10B 10 Speed Bike–Blue P 10 30 – No Cost Component 07– material cost BIKE10G 10 Speed Bike–Green P 10 30 – No Cost Component 07– material cost BIKE15 15 Speed Bike M 10 50 – Manufactured item with no routi ng BIKE15B 15 Speed Bike–Blue P 10 30 – No Cost Component 07– material cost BIKE15G 15 Speed Bike–Green P 10 30 – No Cost Component 07– material cost BINDER Spiral Binder P M55 30 – No Cost Component 07– material cost BINDER Spiral Binder P M56 30 – No Cost Component 07– material cost BINDER Spiral Binder P M80 30 – No Cost Component 07– material cost BINDER Spiral Binder P M95 30 – No Cost Component 07– material cost BINDERST01 Spiral Binder P M55 30 – No Cost Component 07– material cost

Processing Options for Costing Exceptions

ERROR MESSAGES: 1. Enter the minimum message level to ____________ appear on the report. The error messages for this report are stored in the Vocabulary Overrides File (F0020). You may define the message severity level.

2. Enter the cost method to base ____________ costing errors on (ie., 01, 02). If left blank, cost method 07 (standard) will be used.

What You Should Know About Processing Options

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Product Costing and Manufacturing Accounting

2–40 Release A7.3 (June 1996)

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Create Simulated Costs

Release A7.3 (June 1996) 2–41

Creating a Simulated Rollup

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Simulate Standard Rollup

�.! /$! �%(0'�/! �*./ �*''0+ +-*#-�( /* ��'�0'�/! �*./. *) � 62$�/ %"� ��.%.��$!)� 4*0 ��) 1%!2 /$! -!.0'/. *) �)/!-��$�)#! �*./ �*(+*)!)/.�

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�* �$**.! � �%'' *" (�/!-%�' �) -*0/%)#� /$! +-*#-�( .!�-�$!. "%-./ "*- � �%''2$*.! ��/�$ ,0�)/%/4 (�/�$!. /$! ���*0)/%)# �*./ ,0�)/%/4� �" )* .0�$ �%'' %."*0) � /$! +-*#-�( 0.!. /$! 5!-* ��/�$ �%''�

Cumulative Yield

�0(0'�/%1! 4%!' � !"%)! *) /$! -*0/%)#� �""!�/. '��*- �) (��$%)! $*0-. %) /$!-*''0+ ��'�0'�/%*).� �$!-! (0./ �! !)*0#$ $*0-. !3+!) ! %) *- !- /* *�/�%)� 4%!' �/ /$! '�./ *+!-�/%*)� �) � .!-%!. *" -*0/%)#.� /$! $*0-. (0./ �!� &0./! ���*- %)#'4� �$! "*''*2%)# !3�(+'! %''0./-�/!. $*2 �*./%)# *" $*0-. %.�""!�/! �4 �0(0'�/%1! 4%!' �

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Product Costing and Manufacturing Accounting

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���� ����� �����

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Operation Scrap

�1'3#5+0/ 4%3#1� &'(+/'& 0/ 5*' $+-- 0( .#5'3+#-� #(('%54 .#5'3+#- %045 %#-%6-#5+0/4+/ 5*' 30--61� �*'3' .645 $' '/06)* .#5'3+#- #5 '#%* 01'3#5+0/ 03&'3 50 0$5#+/� :+'-& #5 5*' -#45 01'3#5+0/� �*'/ .#5'3+#- %045 +4 %#-%6-#5'&� 5*' 26#/5+5: 0(5*' %0.10/'/54 +4 #&,645'& #%%03&+/)-:� �*' (0--08+/) '9#.1-' +--6453#5'4 5*''(('%5 0( 01'3#5+0/ 4%3#1 0/ %045+/)�

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Unit of Measure Conversions

�*' 130)3#. %0/7'354 #-- 6/+54 0( .'#463' 50 5*' 13+.#3: 6/+5 0( .'#463' (03 5*'163104' 0( 5*' 30--61�

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�*'/ %0/7'35+/) (30. 105'/5 6/+54 50 1*:4+%#- 6/+54� 5*' 130)3#. &+7+&'4 $: 5*'45#/&#3& 105'/%:� �*'/ %0/7'35+/) (30. 1*:4+%#- 50 105'/5 6/+54� 5*' 130)3#..6-5+1-+'4 $: 5*' 45#/&#3& 105'/%:�

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Create Simulated Costs

Release A7.3 (June 1996) 2–43

Before You Begin

� ���!� !�� � !��� $���!��� �����!

What You Should Know About

����� � ����� ��� ������� " � !�� �� !�� ��"!��� ��� !�� �!�� ���� !��

�"!��� �� !�� !���� ������� �� ��� �� !�� �����#��� ��� !�"��

� ��� �� !�� �"!��� ����� �� !�� ���"���!"���� �� !��!

���� � �! !� � ��� !�� �������

� ��� �����! �!�� �� � ��� &��������� �!�� ������� ��� �� !��

��"!���� ���� ��� &��������� �!�� �" ! �� ������� #�!� ���� &��������� !%�� �� � ��� !�� ����� ����� �" ! ���������

� ��� ��� &��������� �!�� �� �� �!�� ��"!��� ��������

See Also

� �������� ������ ���� ��������

� �������� ������ ����

� ������� ����������� �� ��� �����

� ���� ����������� �� ��� ����� ��������

� ���� ����������� �� ��� �����

Processing Options for Cost Simulation

AS OF DATE: 1. Enter the “As of” Date (If left ____________ blank the current date defaults).

COST ROLLUP MODE: 2. Enter the cost method to use for ____________ the roll up (ie., 01, 02, 03). If left blank, cost method 07 (standard) will be defaulted.

3. Enter a ’1’ to simulate ONLY the ____________ Items selected and not explode the BOM to simulate all components.

COST ROLLUP BRANCH: 4. Enter the Branch the Cost Rollup is ____________ to process. (“*” equals all). – This is used to associate Bill of Material Items with Item Balance Items.

COST SIMULATION PRINT INFORMATION: 5. Enter one of the following: ____________

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Product Costing and Manufacturing Accounting

2–44 Release A7.3 (June 1996)

– A ’1’ to print all items. – A ’2’ to print changed items. (Default of blanks will not print a report.)

ROUTING CALCULATION INFORMATION: 6. Enter one of the following: ____________ – A ’1’ to clear and recalculate Labor and Overhead for Manufactured items only. – A ’2’ to clear and recalculate Labor and Overhead for ALL items. – A ’3’ to clear Labor and Overhead for ALL items, but recalculate Labor and Overhead for Manufactured items ONLY. – Blanks will not recalculate Labor and Overhead.

OUTSIDE OPERATIONS (SUB-CONTRACTS) INFO: 7. Enter the cost method (ie., 01, 02, ____________ 03) to move from the Cost Ledger File to the Costing File. (Blanks will not move cost.)

PURCHASED ITEM INFORMATION: 8. Enter the cost method (ie., 01, 02, ____________ 03) to move from the Cost Ledger File to the Costing File. (Blanks will not move cost.)

PROCESS MANUFACTURING: 9. Enter a ’1’ to calculate costs of ____________ Co/By-Products. If left blank, it is assumed that Co/By-Products are not used, and cost rollup will not be performed for them.

DEFAULT DISPLAY DECIMALS: 10. Enter the number of decimals to use ____________ for display (0-4) in the cost simulation report (P30825). If left blank, 4 decimals will be used.

What You Should Know About Processing Options

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ÑÑÑ Exercises �� �� �$������� ��� ��� ���� ���

Create Simulated Costs

Release A7.3 (June 1996) 2–45

������ �������� ��� � � ��� ������� ���� ���!��� !��� � �!�������� �����

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�� ���� ��� �� �� ����� �� ��� �� � ����

����������

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Product Costing and Manufacturing Accounting

2–46 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 2–47

Work with Simulated Cost Components

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Enter/Change CostComponents

Working with Simulated Cost Components

����� !�� ���� ������� ��������� ������ ����� ������� ����������� �� ������������ ������� �� ��� ������� ������ ��������� ������ ��� ������� ����������� ����������!� ���� ����� ��� �������� ��� ��� ���"�� ����� ��������

������� ��� ��������� ���� ���������� �������� ��� ����� ����

� ����� ��� ��� �������� ��������� ���� ����������

� ������ �� �������� ���� ��� ������ �����

� ��������� ������ �� ���� ������� ���� ����������

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� ����� ��� � ������ ��� �� ��������

� ������ �� ��������� ����� ����� ��� � ������ �������

� ����� ��� � ������ �������

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Reviewing and Revising Simulated Cost Components

��# �$��% ��!"��� ���� ��"��� ��� !�" #� !��#��"�� ��!" !���� ��! "� ���� ������ �#"# � ��!" ������!�

��# ��� ������ ���& !��#��"�� ��!"!� ��# ��� !�" � � ���!!��� ��"��� �� &�#%��" "� ���#���& ����"��� "�� �#"��� ��!" ��������"! � ��� � ��� � �"��""��� � �� ����� �$� % �""���

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� � �#"��� ��� �"��� �#!" ��$� � %� � ���"� %�"� �"�! �� "�� �� �

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��"� �! "���&�! ��"��

See Also

� �� ���� ����� ��� ���� �������

� �� ���� ����� ��� ����

� �������� ���� ���� ����� �� ��� ������

� ����� ���� ����� �� ��� ������ �������

� ����� ���� ����� �� ��� ������

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–49

�� ����� �������� ���� �������

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�� ���� !�� ��!��� ����"��!��� ��� ��! ����� #��"� �� � ��"!��� �� !��������!�

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Product Costing and Manufacturing Accounting

2–50 Release A7.3 (June 1996)

�"( ���' *�!' '" )��* '�� ��'��� ����(��'�"!& �"% "!� "� '�� !�' �����)��(�&� ���&� )��(�& �%� ����(��'�� �%" *"%� ��!'�% ��'�� *"%� ��!'�%%�'�&� �!� �!(���'(%�!� �"!&'�!'&�

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��� ��'����� ����(��'�"! �' '�� %���' �!����'�& �"* '�� #%"�%� ����(��'�&'�� �"&' �" #"!�!' )��(� �"% '�� "#�%�'�"! &�$(�!�� '��' �& ��������'���

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Work with Simulated Cost Components

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What You Should Know About

��� �� � ���� ��� �"�� ��!" ��"�� $��#�! � � "�� "�"�� ��!"! �� ��� ��!"

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"��' ���# � � �&������ '�# �����" ����"� ��!"! ��

��%� )��$�� ��������"! �' ����"��� "�� �� ��" �"���

��!"���� ����"� "�� ��������" �"�� �#��� ��� ���$�

"�� ��!"! �� "�� ��������"� ��� �� �!������� ��!"

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�� ��" ���#!" #�"�� '�# #� "�� ���#��"� ��!" ���#�

� �� ���

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��������" �&�� ����"� "�� ��!" ��������" � �� "��

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$��#� � �� �"� ������� ��!" ��������"!�

Processing Options for Enter/Change Cost Components

INPUT PROCESSING: 1. Enter a ’1’ to allow input into the ____________ routing calculated Cost Types. (i.e. Cost Types: B1, B2, B3, B4, C1, C2, C3, C4 )

OUTSIDE OPERATIONS (SUB-CONTRACT) INFO: 2. Enter the cost method to be used ____________ for Sub-contracted items *OPxx (i.e., 01,02,03 ). If left blank will use same method as for parent.

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What You Should Know About Processing Options

���� � ������ ��� �� #� "��� �� �������� ���� ���� ���������� ��� ���#�

��� ���� ���������� ������ �� �� �� #� �� ��� ��� ����

���������� ������� #� ������ ����� ���� ���� ��� ����

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������� �� ��� ���� ���� ����� ��� �!�������

�� ���� ������� � �������� �������

Setting Up Standard Rate and Factor Codes

G30 Product Data ManagementEnter 29

G3041 Product Data ManagementSetupChoose Product Costing Setup

G3042 Product Costing SetupChoose an option

������� ���� ��� ������ ����� ��������� �!������ ����� �� ����� �������� ��������� ������ �� ������ ��� �������# �� � ������� ���� ����� ������� �� ����������� � � �� �� ���� ���� ��� �� ���� �� ������� ��� �� ����� ����� �#��� �� ��������� �� ��������� ��� ������ �������� ��� ��!�������� ������ ���� �� ����� �������� ����� �!������ �� ������� ��������� ������ ���� ��� ������ ����� ��� �����������

��� �� ���� ��� ���� � ������� ��� ��� ����� ��� ������� #� ������ ������ ���� ���� �� ��� ����� ���� ������ �� ���������� ��� ����������

See Also

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� ��������� �� �� �� ��� ���� ���� ���������

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)'�& ����#�� �$�� (��!�� ��� #)"��& $� ���&��(�&'

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��(����''��� ���$&�' (��!� ��������

What You Should Know About

���� ��� �� ��� � &�(� $& ���($& �$�� )'�� ($ ����#� (�� *�!)� �# (�� ��(�

���!�� �' �$!!$+'

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Assigning Values to User Defined Cost Components

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Enter/Change CostComponents

��� �� �� ��� ��� ����� ������ �� ���� �� ���� ����� ���� �� ��� � ��� �������� �����

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� ������ � �������� ����� ���� �� ������� ���������� ��� ����� �����

� ������ � �������� ����� � ����������� � ���� ��� ����

��� �� ���� ����� ��� �� �������� �� ������ ����� ��� ����������

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See Also

� ���� �� ���� ����������� �������

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� ������� �� ���� ����������

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�� ��#� #�� �����&��� �����"�

� �"# �� ����#

� ���$��#�� �"# �# �����

��� !��!�� &!�#�" ���$���( ��#�!�� ��"#" #� #�� ��#�� ����� &��� (�$ !$� #�����$��#� �"# ����$ !��!���

���� ��� !��!�� &!�#�" ���$���( ��#�!�� ��"#" #� #�� ��#�� ����� &��� (�$!$� #�� ���$��#� �"# ����$ !��!���

�� ��#�!������ �"# �� ����#"

�� ��#� #�� �����&��� �����"�

� �"# �� ����#

� ���$��#�� �"# �# �����

��� !��!�� &!�#�" ���$���( ��#�!�� ��"#" #� #�� ��#�� ����� &��� (�$ !$� #�����$��#� �"# ����$ !��!���

���� ��� !��!�� &!�#�" ���$���( ��#�!�� ��"#" #� #�� ��#�� ����� &��� (�$!$� #�� ���$��#� �"# ����$ !��!���

�� ������ � ��������� ����

�"� $"�! ������� !�#� ����" ��� ���#�! ����" #� ����#��( ��# ����� ��"#"� ��!�'�� ��� #� ����$��#� #�� %��$� ��! ��"# ��� ����# ��� #�� !��!�� $"�" #�����$�# ������� ��! !�#� ���� ���

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�%� '%�$ ����!�� $�&� �"��% �!� ���&"$ �"��% &" ���!&��+ !�& ����� �"%&%�

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Release A7.3 (June 1996) 2–59

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��� %*%&� ��! ����'��&� &�� !�& ����� (��'� �* '�&�#�*�!� � $�&� � "'!& �!����&"$ � "'!&� �� *"' �!&�$ �"&� � "'!&%� &�� %*%&� '�&�#���% &�� &)" !' ��$%&" ����'��&� &�� !�& ����� �"%& �"$ &��& �"%& �" #"!�!& �"$ &��& �&� �

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Reviewing the Standard Cost Simulation Report

��� �� '��&� �"%& �"��'# #$"�$� ��!�$�&�% &�� �&�!��$� �"%& �� '��&�"! $�#"$&���� $�#"$& %�")% &�� #$�(�"'% �"%& "� &�� �&� � &�� %� '��&�� $"���� '# �"%&� �!�&�� (�$��!�� ��&)��! &�� &)"�

��&�$ $�(��)�!� &�� %� '��&�� �"%&%� *"' $�(�%� �!�"$$��& �!�"$ �&�"! �!� �$��&�%� '��&�� �"%&% ����! &" �!��'�� &�� ���!��%�

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30825 J.D. Edwards & Company Page – 3

Standard Cost Simulation Date – 2/20/ 98

Branch . . . . . M30 Memphis Mfg. Plant

Cost Method. . . 07 Standard

Cst . . Frozen Cost . . . .Simulated Cost. . . . . Variance . . .

Item Number Item Description Typ Cost Dsc. Net Added Total Net Added Total Net Added Total Perc ent

–––––––––––––––––––– –––––––––––––––––– ––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––– ––––

1001 Pen & Pencil Set B1 Direct Lab .0979 .0979 .0979 .0979

B2 Setup Labo 24.8000 24.8000 24.8000 24.8000

B3 Machine Ru .0338 .0338 .0338 .0338

B4 Labor Effi .0184 .0184 .0096 .0096 .0088– .0088– 47. 826–

C1 Machine Va .0271 .0271 .0271 .0271

C2 Machine Fi .0294 .0294 .0294 .0294

C3 Labor Vari 23.6307 23.6307 23.6255 23.6255 .0052– .0052– . 022–

C4 Labor Fixe 24.8594 24.8594 24.8550 24.8550 .0044– .0044– . 017–

–––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––– ––––

UOM. . EA 2nd Item Number. . . . . . . . 73.4967 73.4967 73.4783 73.4783 .0184– .0184– . 025–

1008A Drawer Labels A1 Material .0344 .0344 .0100 .0100 .0244– .0244– 70. 930–

–––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––– ––––

UOM. . EA 2nd Item Number. . . . . . . . .0344 .0344 .0100 .0100 .0244– .0244– 70. 930–

1122 CRT AS/400 Compati A1 Material 362.5410 362.5410

B1 Direct Lab 24.1500 156.1813 24.1500 31.4938 124.6875– 79. 835–

B2 Setup Labo 10.6250 69.0750 10.6250 31.2500 37.8250– 54. 759–

B3 Machine Ru 1.6250 12.7400 1.6250 7.9950 4.7450– 37. 244–

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Work with Simulated Cost Components

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Setting Up Cost Bucket Codes for a Costed Bill of Material

G30 Product Data ManagementEnter 29

G3041 Product Data Management SetupChoose Product Costing Setup

G3042 Product Costing SetupChoose Cost Buckets

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Product Costing and Manufacturing Accounting

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Work with Simulated Cost Components

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� ��'�&�$(�#"��

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What You Should Know About

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Product Costing and Manufacturing Accounting

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Reviewing a Costed Bill of Material

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Costed Bill Inquiry

����%�'� � $% ��� !# ��% !# ���%� � ��!��� � ���&#�%� ��� � �!#����$�'� �%��� $% ��� #��%� �� �$� � $%�� ���� ��"&�#* % '��( � $%$ � # � %� !�#��% �%��$ ���� �! ���%$ % �$$�$% * & �� �&���%��� #�$ &#��$ ��� !������� � # �&%&#� � $% ��%��$�

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–67

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–69

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Product Costing and Manufacturing Accounting

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Work with Simulated Cost Components

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Product Costing and Manufacturing Accounting

2–74 Release A7.3 (June 1996)

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–75

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Processing Options for Costed Bill of Material

DEFAULT DISPLAY DECIMALS: 1. Enter the number of decimals to use ____________ for display (0-4). If left blank, 4 decimals will be used.

Setting Up Operation Bucket Codes for a Costed Routing

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Product Costing and Manufacturing Accounting

2–76 Release A7.3 (June 1996)

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–77

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G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Costed Routing Inquiry

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Work with Simulated Cost Components

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What You Should Know About

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ÑÑ Exercises��� ��� ����� � �� �� ��������

Product Costing and Manufacturing Accounting

2–86 Release A7.3 (June 1996)

Processing Options for Costed Routing

OUTSIDE OPERATIONS (SUB-CONTRACTS) INFO: 1. Enter the cost method (ie., 01, 02, ____________ 03) to be used for Sub-Contracted Items. (Blanks will default to a “01”)

PURCHASED ITEM INFORMATION: 2. Enter the cost method (ie., 01, 02, ____________ 03) to be used for Purchased Items. (Blanks will default the cost from the Mode, ie., Standard Cost.)

OPERATION SEQUENCE DISPLAY: 3. Enter a ’1’ to display the costs ____________ ’UP TO’ and including the operation sequence entered in the ’Skip to’ video field. If left blank, the costs will be displayed beginning with the entered operation’s costs.

TOTALING OPTIONS: 4. Enter a ’1’ to include cost buckets ____________ 1 and 2 in the total. If left blank, the total will only include cost buckets 3-6.

COSTED RESOURCES/CO/BY PRODUCTS OPTION: 5. Enter the number of decimals to ____________ display (0-4) in the Costed Resources/Co/By Products window. If left blank, 4 decimals will be used.

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Work with Simulated Cost Components

Release A7.3 (June 1996) 2–87

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Product Costing and Manufacturing Accounting

2–88 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 2–89

Update Frozen Costs

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Frozen Standard Update

Updating Frozen Costs

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Update Frozen Costs

Release A7.3 (June 1996) 2–91

Journal Entries

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Product Costing and Manufacturing Accounting

2–92 Release A7.3 (June 1996)

Before You Begin

� ����� ���� ��� ��� �� �� ��� ���� � � �� �� ������ ��� ��������������� ���� � ������ �� ���� � �� ������

30834 J.D. Edwards & Company Page – . . . 1 Item Cost Ledger Update – Final Mode Date – . . . 4/03/98 G/L Exception Report Batch Number . . 129171 Batch Date . . . 04/03/98 G/L AAI Do G/L Account Number Da Date Numb Ty Cat Error Messages ––––––––––––––––––––––––––––– –––––––– –––– –– –––– –––––––––––––––––––––––––––––––––––––––– No Errors Found

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Update Frozen Costs

Release A7.3 (June 1996) 2–93

30835 J.D. Edwards & Company Page – 3

Item Cost Ledger Update – Final Mode Date – 4/03/96

Batch Number . . FINAL

Batch Date . . .

J/E Mode . . . . Detailed

Cost Method. . . 07 Standard

G/L

Item Number Branch Location Lot Cat Old Cost New Cost Variance Qty on Hand Net Change

–––––––––––––––––––– –––––––––––– ––––––––––––––– ––––––––––

–––––––––––– –––– ––––––––––– ––––––––––– ––––––––– –––––––––––– ––––– –––––––

111 M30 IN20 13.0000 13.0000 .0000

–––––––––––– ––––– –––––––

121 M30 IN20 14.8527 14.8527 .0000 140960

–––––––––––– ––––– –––––––

140960

122 M30 IN20 .0700 .0700 .0000 597336

–––––––––––– ––––– –––––––

597336

123 M30 IN20 4.0000 4.0000 .0000

–––––––––––– ––––– –––––––

212 M30 IN20 15.9607 15.9607 .0000

–––––––––––– ––––– –––––––

333 M30 IN20 261.6500 260.5662 1.0838– 5931 6 428.02–

–––––––––––– ––––– –––––––

5931 6 428.02–

See Also

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ÑÑ Exercises��� ��� ��������� �� ���� ��������

Product Costing and Manufacturing Accounting

2–94 Release A7.3 (June 1996)

Processing Options for Frozen Update

UPDATE INFORMATION: 1. Enter a ’1’ to update costs. ____________ Blanks assume ’Proof Mode’ and no updating will occur.

2. Enter the cost method to update in ____________ the Cost Components and Item Cost Ledger files (ie., 01, 02, 03). If left blank, cost method 07 (standard) will be defaulted.

3. Enter a ’1’ to update ONLY the ____________ Items selected and not explode the BOM to update all components.

4. Enter a ’1’ to update the Work ____________ Center Rates in the Work Center Rates File. (Default of blanks will not update the Rates.)

5. Enter the Branch to be processed. ____________ (“*” equals all.)

PROCESS MANUFACTURING: 6. Enter a ’1’ to update costs of ____________ Co/By-Products. If left blank, it is assumed that Co/By-Products are not used, and frozen cost update will not be performed for Co/By-Products.

ACCOUNT LEDGER INFORMATION: 7. Enter one of the following: ____________ A ’1’ to write Detailed G/L transactions (by Item). A ’2’ to write Summarized G/L transactions (by Account). If left blank, no G/L transactions will be written.

8. Enter the General Ledger Date. ____________ Blanks default to the current date.

REPORT OPTIONS: 9. Enter one of the following: ____________ A ’1’ to print all items. A ’2’ to print changed items only. If left blank all items will print.

What You Should Know About Processing Options

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Update Frozen Costs

Release A7.3 (June 1996) 2–95

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Release A7.3 (June 1996) 2–97

Review Costing Information

Reviewing Costing Information

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� ��#��$ !�� �"�!�'�#�� �� !�� ���� �� ��!����� �����!

� ��#��$ !�� �� ! ��������! �����!� $���� �� ! !�� ��������! �� ! ���!�!�� �� ! ��� ���� �!�� �% �� ! ��������!

� ��#��$ !�� �� ! �!����!% �����!� $���� ������� !�� !�!�� ���&�� �� ! ���!�� "��! �� ! �� �� �!�� ��� �� ! #�������

Reviewing Frozen Cost Components

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Enter/Change Cost Components

��!�� %�" �"� !�� ���&�� ����!� ������� !� ��#��"� %�"� ��#��!��%� ��#��$ !�����&�� �� ! �

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Product Costing and Manufacturing Accounting

2–98 Release A7.3 (June 1996)

� ������ ����� �� ����� �

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Review Costing Information

Release A7.3 (June 1996) 2–99

�� �'!!$� ,' *�.#�/ *'2�& '* +#%-$�,�� �'+,+�

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Reviewing the Item Ledger

G3 Manufacturing SystemsChoose Product Costing

G3014 Daily Product CostingChoose Item Ledger

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Product Costing and Manufacturing Accounting

2–100 Release A7.3 (June 1996)

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Review Costing Information

Release A7.3 (June 1996) 2–101

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Product Costing and Manufacturing Accounting

2–102 Release A7.3 (June 1996)

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Review Costing Information

Release A7.3 (June 1996) 2–103

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Product Costing and Manufacturing Accounting

2–104 Release A7.3 (June 1996)

Processing Options for Item Ledger Inquiry

DISPLAY OPTIONS: 1. Enter the format to be displayed: ____________ 1 = Running Quantity Balance format. 2 = Running Dollar Balance format. 3 = Cost Item Ledger format. 4 = Location Item Ledger format. 5 = Lot Status/Grade/Potency Item Ledger format. If left blank, the Cost Item Ledger format will be displayed.

DEFAULT VALUES: ____________ 2. Enter the default document type upon entering the video. If left blank, a ’*’ will default for all document types.

3. Enter a ’1’ to display Item Ledger ____________ entries in ascending date and time order. If left blank, the entries will be displayed in descending date and time order. (This option does NOT apply to Running Balance formats.)

4. Enter a ’1’ to search by Original ____________ Document Type. If left blank, the search will be done by G/L Document Type.

DREAM WRITER VERSIONS:Enter a DREAM Writer Version for thefollowing programs. (ZJDE0001) is thedefault. 5. Load & Delivery Ledger Inq P49511 ____________

Reviewing a Single Level Costed Bill of Material Report

G3014 Daily Product Costing Choose Periodic Product

Costing

G3023 Periodic Product Costing Choose Costed Bill

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Review Costing Information

Release A7.3 (June 1996) 2–105

�� �� ��� �� ���� ������� � ���� � � ����� �� ��� � �� � �� ��� �� ����� � ��� �� ����� �% �������� ��� �� �� ��� ������� ��� � ��"���� �������!�� � ��������� ����� �% ���� ����� ����!� ��� ��

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� ������% � �� � ��� �� ������� � !�� �� � ��� ����� #��� ���������

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� ��� ��� ����!� ��� � ��� !��� ������� �� ������� �� �� �����

� ��� �� ����� ��� ��� ������� ����� �� ��������� �� ��� ��������

���� ����� ������ � �� �������� ��� � �� ��"� !��� ������� ��� �!��� �� ����� ���� �� ������� � ��� �� ��� �!��� � ��� ���� � ��� ���� ��� �!��� ������ ��� ��"���� ��� �������� �� ��������� �� ��# %�! �� !� %�!� !���������� ������

30440 J.D. Edwards & Company Page – 1

Costed Bill – Current Cost Date – 1/ 31/98

Cost Method. . . . . . 07 Standard

Requested Quantity . . 1

. . . . . . . . . . . Simulated Costs . . . . . . . . . . . . . . . .

Item Number/Description Branch Quantity UM Purchase Labor Machine Overhead Extras Tota l

–––––––––––––––––––––––––––– ––––––––––––––– –––––––––––– –– –––––––––––– –––––––––– –––––––––– –––––––––– –––––––––– ––––––– –––––

212 M30 1 EA 4.6500 1.0575 1.8567 7 .5642

OAK SHELF SIDES

111 M30 1 EA 13.0000 13 .0000

1x10x6’ OAK S4S

–––––––––––– –––––––––– –––––––––– –––––––––– –––––––––– ––––––– –––––

Parent Item Number . . . . . . . . . . . 13.0000 4.6500 1.0575 1.8567 20 .5642

Batch Quantity . . . . . EA

Accounting Cost Qty. . . 100 EA

See Also

� ������� �� ���� ����� ����� ��� � ������ ��� �� �������� � ����� �����

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Product Costing and Manufacturing Accounting

2–106 Release A7.3 (June 1996)

� ��� �� �� ���� ����� ��� ��� � ���� � �� �� ���� ��

Processing Options for Costed Bill of Material Report

BILL EFFECTIVITY: 1. Enter the “As of” date for the Bill ____________ of Material. If left blank the current date will be used.

COSTING OPTIONS: 2. Enter the Cost Method to be used ____________ (ie., 01, 02, 03). Blanks will default to 07 cost method (standard). 3. Enter the Costs to be printed. ____________ 1 = Simulated 2 = Frozen 4. Enter the number of units to Cost. ____________ (i.e. 10,000) Bottom

Reviewing a Multi-Level Costed Bill of Material Report

G3014 Daily Product Costing Choose Periodic Product

Costing

G3023 Periodic Product Costing Choose Multi Level Costed

Bill

��� ��� ����%�� �� ������ ���� ������� �� ������ � ������ ���� ����� ��� ����� ������ ������ ����� �������� �# ��������� ������ ��� ���� ����������� �� �� �������� �������� ��������� ����� �# ���������� ������� ������

�� ��� �������$� ���� ������ �� ���� #�� �� #��� ����#���� ��� �"������ #������

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Review Costing Information

Release A7.3 (June 1996) 2–107

� ����� ��� ������ �� ��� ����� ������� ������� �� ��� ������

���� ������ �������� ��� �������� ���� �� ��� ���� �� ���� ��� ������ ����������� ��� ������� ������ ��� ��� ����� �� ��� ����� ��� ��� ���� �������� ������� ��� ���������� ��������� �� ��� ��� ��� �� ���� ������ ���� �����

30445 J.D. Edwards & Company Page – 1

Multi–Level Costed Bill Report Date – 2/ 21/98

Cost Method. . . . . . 07 Standard

Requested Quantity . . 1

S I . . . . . . . . . . . Frozen Costs . . . . . . . . . . . . . . . . .

Level Item Number/Branch Description B T Purchase Labor Machine Overhead Extras Total

––––– ––––––––––––––––––––––––– –––––––––––––––– – – –––––––––––– –––––––––––– –––––––––––– –––––––––––– –––––––––––– ––––––– –––––

0 2214 CRT Keyboard Fea F I

M30 Unit Cost

1 2215 CRT 3180 Style K P I 42.0000 42 .0000

M30 Qty P 1 EA Unit Cost 42.0000 42 .0000

1 2216 CRT AT Style Key P I 42.0000 42 .0000

M30 Qty P 1 EA Unit Cost 42.0000 42 .0000

Batch Quantity . . . . . EA

Accounting Cost Qty. . . 1 EA

0 5120 Oak Desk With Ch M I 677.3400 368.1829 24.7071 595.1073 1665 .3373

M30 Unit Cost 23.0380 25.3419 309 .4224

1 4277 FRAMING KIT, 30x P I 47.3900 47 .3900

M30 Qty P 1 EA Unit Cost 47.3900 47 .3900

1 4133 SIDE ASSY, 30x30 M I 140.0000 206.8332 1.5340 364.3240 712 .6912

M30 Qty P 4 EA Unit Cost 8.0313 8.8344 16 .8657

.2 3390 LEG OAK, 1.5x1.5 M I 22.2800 41.5520 .3250 79.7746 143 .9316

M30 Qty P 2 EA Unit Cost 20.7760 .1625 39.8873 60 .8258

..3 2611 OAK BOARD, 2x2x1 P I 10.2300 10 .2300

M30 Qty P 1 EA Unit Cost 10.2300 10 .2300

..3 2417 LEG CAP, 1.5x1.5 P I .9100 .9100

M30 Qty P 1 EA Unit Cost .9100 .9100

.2 3386 SIDE PANEL, OAK, M I 12.7200 2.1250 .0585 2.4720 17 .3755

See Also

� ������� �� ���� ����� ����� ��� � ������ ��� �� �������� � ����� �����

� ������� �� ���� ����� ����� ��� � ������ ��� �� ��������

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Product Costing and Manufacturing Accounting

2–108 Release A7.3 (June 1996)

Processing Options for Multi–Level Costed Bill Report

BILL EFFECTIVITY: 1. Enter the “As of” date for the Bill ____________ of Material. If left blank the current date will be used.

COSTING OPTIONS: 2. Enter the Cost Method to be used ____________ (ie., 01, 02, 03). Blanks will default to cost method 07 (standard). 3. Enter the Costs to be printed. ____________ 1 = Simulated 2 = Frozen 4. Enter the number of units to Cost. ____________ (i.e. 10,000) More

PRINT OPTIONS: 5. Enter a ’1’ to print an indented ____________ Costed Bill Report.

6. Enter a ’1’ to print a “Unit Cost” ____________ line of detail. If left blank, only one line of detail will be printed for each item.

Reviewing the Cost Components Report

G3014 Daily Product Costing Choose Periodic Product

Costing

G3023 Periodic Product Costing Choose Cost Components

�� ��� ���� ���������� ������� �� ������ � ������ ���� ������$� ������������ ����� ��� ����� ���� ��� ���� ����� ���� ����������� ����� ���� ��������������� ���� ���������� �����

�� ��� � �����%� ���� ������ �� ���� $� � �������� ������ ��� �#������ $� ����

� ������ ��� ������ ���� ��$ !���� ���� �������

� ��!��" ��� ���� �$�� ��� ����������� �$ ���� � �����

� ������$ ������

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Review Costing Information

Release A7.3 (June 1996) 2–109

� �� ��� ��� ���� �� �������� �� ������ �� ��� ������ ��� ���� ��������

�������� ��� �������� ��� �� ����� ���� � ����� ��� ����� ������� �������� ����� �� ����� �� ������ ��� ����� �����

� ����� ��� ������ �� � ������ ����� ������� ������ �� ��� ������

��� �� ������ ��� � ��� ��� ��������� ��� �� ��� �� �� ���� �� ��� ������� ���� ��� ���� ��

30026P J.D. Edwards & Company Page – 2 Cost Components Date – 6/1 9/98 Cst . . Simulated Cost . . Optional Add–On Componen t Item Number Item Description Typ Cost Description Net Added Total Code Factor Code Rat e –––––––––––––––––––– ––––––––––––––––––––––– ––– –––––––––––––––––––––––– ––––––––––– ––––––––––– –––– ––––––––– –––– ––––– –––– Cost Method. . . 04 Current Branch . . . . M30 1007 MAHOGANY, 8x10x.50in A1 Material 4.2200 4.2200 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . 4.2200 4.2200 1008 PLYWOOD, 30x60x.50, ACA A1 Material 3.9300 3.9300 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . 3.9300 3.9300 111 1x10x6’ OAK S4S A1 Material 13.0000 13.0000 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . 13.0000 13.0000 1122 CRT AS/400 Compatible A1 Material 362.5410 B1 Direct Labor .0197 B2 Setup Labor .1949 B3 Machine Run .0112 B4 Labor Efficiency .0035 C1 Machine Variable Overhea .0140 C2 Machine Fixed Overhead .0117 C3 Labor Variable Overhead .1588 C4 Labor Fixed Overhead .1490 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . 363.1038 1127 OAK BOARD, 12x24x.75 A1 Material 5.2800 5.2800 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . 5.2800 5.2800 121 OAK SHELF TOP/BOTTOM A1 Material 13.0000 B2 Setup Labor .0155 .0155 B3 Machine Run .0007 .0007 C1 Machine Variable Overhea .0005 .0005 C2 Machine Fixed Overhead .0006 .0006 C3 Labor Variable Overhead .0147 .0147 C4 Labor Fixed Overhead .0155 .0155 ––––––––––– ––––––––––– 2nd Item Number. . . . . . . . .0475 13.0475

See Also

� ������� �� ���� ����� ����� ��� � ������ ��� �� �������� � ����� �����

� ������� �� ���� ����� ����� ��� � ������ ��� �� ��������

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Product Costing and Manufacturing Accounting

2–110 Release A7.3 (June 1996)

Processing Options for Cost Component Print

Select one of the following for printing ____________ Enter a ’1’ for Simulated Cost Enter a ’2’ for Frozen Cost

Reviewing the Cost Integrity Report

G3014 Daily Product Costing Choose Periodic Product

Costing

G3023 Periodic Product Costing Choose Cost Integrity

�!� "�� ��!" ��"�� �"% � �� �� "� � ��"� � ��� " "��" ����� �! "�� !#� �� "��� �&�� !"���� � ��!" ��������"! �� "�� �"� ������� ��!" ��������"! �� ���� "�� #��" ��!" �� "�� ��!" ����� "���� ������ ��� ��!"! $� �����!� �� ��!"��$�� �"��!� "�� � �� �� #!�! "�� #��" ��!" �� "�� � ��� % ����"��� �� "�� �"���� "�� ��!" ����� "�����

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Review Costing Information

Release A7.3 (June 1996) 2–111

30543 J.D. Edwards & Company Page – . . . 2 Cost Component/Ledger Integrity Date – . . . 6/19/98 Stock Cost . . . . . . Cost . . . . . . . Branch Item Number Description Type Mthd Rollup Ledger Varia nce –––––––––––– ––––––––––––––––––––––––– ––––––––––––––––––––––––––––– ––––––– –––– ––––––––––––––– ––––––––––––––– ––––––––– –––––– M30 1122 CRT AS/400 Compatible K Manuf 04 363.1038 363.1038 1122 CRT AS/400 Compatible K Manuf 05 363.1038 363.1038 1122 CRT AS/400 Compatible K Manuf 07 363.1038 363.1038 2434 CRT Chassis Subassembly M Manuf 04 294.1038 294.1038 2434 CRT Chassis Subassembly M Manuf 05 294.1038 294.1038 2434 CRT Chassis Subassembly M Manuf 07 294.1038 294.1038 2954 AS/400 Mother Board 22314 M Manuf 04 57.7360 57.7360 2954 AS/400 Mother Board 22314 M Manuf 05 57.7360 57.7360 2954 AS/400 Mother Board 22314 M Manuf 07 57.7360 57.7360 2556 Printed Circuit Board 12227 P Purch 04 18.3700 18.3700 2556 Printed Circuit Board 12227 P Purch 05 18.3700 18.3700 2556 Printed Circuit Board 12227 P Purch 07 18.3700 18.3700 1990 Board Sockets 88339 P Purch 04 2.0200 2.0200 1990 Board Sockets 88339 P Purch 05 2.0200 2.0200 1990 Board Sockets 88339 P Purch 07 2.0200 2.0200 1827 Dip Swith, 192177 CRT P Purch 04 5.3200 5.3200 1827 Dip Swith, 192177 CRT P Purch 05 5.3200 5.3200 1827 Dip Swith, 192177 CRT P Purch 07 5.3200 5.3200 1552 Audible Alarm, CRT Mother P Purch 04 16.3700 16.3700 1552 Audible Alarm, CRT Mother P Purch 05 16.3700 16.3700 1552 Audible Alarm, CRT Mother P Purch 07 16.3700 16.3700 2403 Crt Graphics Card P Purch 04 17.9000 17.9000 2403 Crt Graphics Card P Purch 05 17.9000 17.9000 2403 Crt Graphics Card P Purch 07 17.9000 17.9000 2899 AS/400 CRT Chassis Frame M Manuf 04 201.9799 201.9799 2899 AS/400 CRT Chassis Frame M Manuf 05 201.9799 201.9799 2899 AS/400 CRT Chassis Frame M Manuf 07 201.9799 201.9799 2298 AS/400 Chassis Main Frame M Manuf 04 26.7090 26.7090 2298 AS/400 Chassis Main Frame M Manuf 05 26.7090 26.7090 2298 AS/400 Chassis Main Frame M Manuf 07 26.7090 26.7090 1999 Sheet Metal 12.7 X 16.2 P Purch 04 26.5510 26.5510 1999 Sheet Metal 12.7 X 16.2 P Purch 05 26.5510 26.5510 1999 Sheet Metal 12.7 X 16.2 P Purch 07 26.5510 26.5510 1770 AS/400 Chassis Frame Supports M Manuf 04 87.5924 87.5924 1770 AS/400 Chassis Frame Supports M Manuf 05 87.5924 87.5924 1770 AS/400 Chassis Frame Supports M Manuf 07 87.5924 87.5924

Processing Options for Cost Component/Ledger Integrity

REPORT OPTIONS:1. Enter a ’1’ to see report detail ____________ for all items processed. If left blank, only items with cost discrepancies will be printed.

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Release A7.3 (June 1996) 2–113

Work with Additional Costing Features

Working with Additional Costing Features

���$� �$� %�(�$�� ����&�"!�� ���&'$�% *"' ��! '%� &" )"$� )�&� �"%&�!��!�"$ �&�"!� �"' ��! �"#* �"%&% �"$ �! �&� �$" "!� �"%& �&�"� &" �!"&��$��"' ��! $�%�& *"'$ %� '��&�� �"%&% &" &���$ �$"+�! (��'�%� �"' ��! '#��&� &���"%&% �! *"'$ %���% "$��$% )�&� &�� "%& �'$$�!& �"%& (��'�%� �"' ��! '#��&��"%&% �"$ �! �&� ��"����*� '%�!� �! � "'!& "$ � #�$��!&��� ���!���

�"$��!� )�&� ����&�"!�� �"%&�!� ���&'$�% �"!%�%&% "��

� �"#*�!� �"%&%

� �"#*�!� �$"+�! �"%&% &" %� '��&�� �"%&%

� �#��&�!� %���% "$��$ #$�����"%&

� �#��&�!� #$"�'�& �"%&%

Copying Costs

G3014 Daily Product CostingChoose Periodic ProductCosting

G3023 Periodic Product CostingChoose Copy Costs

�%� �"#* �"%&% &" �"#* &�� %� '��&�� "$ �$"+�! �"%&% �!� )"$� ��!&�$ $�&�%�$" "!� �"%& �&�"� &" &�� %� '��&�� �"%&% �"$ �!"&��$ �"%& �&�"�� �"' ��!��%" �"#* )"$� ��!&�$ $�&�% ��&)��! �"%& �&�"�% )�&��! &�� %� � )"$� ��!&�$�

�%�� "! &�� #$"��%%�!� "#&�"! (��'�%� &�� #$"�$� �"#��% �!�"$ �&�"! �! &���"%& �" #"!�!&% &���� ������ �!� &�� �"$� ��!&�$ ��&�% &���� ������� &"'#��&� �"%&% �"$ &�� �"%& �&�"� �!� �$�!���% *"' %#����*� �"' ��! "!�*

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������ !��#��"�� ��!"!� ��" � �'�� ��!"!� �� "�� ���� �� � ����� �#� "�� �'������"� � �� �� "� #���"� � �'�� ��!"!�

�� ��!# � �����"���� �!#�"!� ���� ��%� �! ��������! "��" &�# ���� &�# ������! �� ��#��& ��� % �"� "��� ��%� ���� � &�# ��"� "���� ���! � �� �����! ��" ���� �"� � ��� " �� "�� #���"�� ��!"!�

���� �� �� ��!# � �����"���� �!#�"!� ���� ��%� �! ��������! "��" &�#���� &�# ������! �� ��#��& ��� % �"� "��� ��%� ���� � &�# ��"� "���� ���!� �� �� ���! ��" ���� �"� � ��� " �� "�� #���"�� ��!"!�

Processing Options for Copy Cost Values

COPY FROM INFORMATION: 1. Enter the Branch/Plant to copy: ____________

2. Select the Cost Method to copy: ____________ (ie., 01, 02, 03) Blanks will not copy costs.

3. Select the Costs to copy: ____________ 1 = Simulated 2 = Frozen

COPY TO INFORMATION: 4. Enter the Branch/Plant to update: ____________

5. Select the Cost Method to update: ____________ (ie., 01, 02, 03) Blanks will not update costs.

Copying Frozen Costs to Simulated Costs

G3014 Daily Product CostingChoose Periodic ProductCosting

G3023 Periodic Product CostingChoose Reset Simulated Costs

� "�� ��!" ��"��� ��� � �����! &�# ����!�� #!� ��!�" ���#��"�� ��!"! "� �!�" !��#��"�� ��!"! "� "��� � �'�� $��#�!� ��!�""��� ��!"! ����%! &�# "� ����� �!��#��"��� ������

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Release A7.3 (June 1996) 2–115

Processing Options for Cost Simulation – Refresh

1. Enter the Branch for Cost Reset ____________ processing (’*’ for all branches).

2. Enter a ’1’ to reset rates for ____________ Cost Centers also. This will reset ALL Cost Centers that have rates for the selected cost method(s). (A blank will not reset Cost Center rates.)

Updating Sales Order Price/Cost

G42 Sales Order ManagementChoose End of Day Processing

G4213 End of Day ProcessingChoose Update Sales Price/Cost

�*� +"� �(��+� ��$�* �)#��� '*+ ()'!)�% +' ,(��+� +"� ,&#+ �&� �/+�&��� �'*+#& 0',) *�$�* ')��)* .#+" +"� %'*+ �,))�&+ �'*+ -�$,�* *(��# #�� #& +"� '*+���!�) +��$� ������ � %,$+#1�,))�&�0 ()'��**#&! #* ��+#-� #& +"� *0*+�%� +"�()'!)�% ,(��+�* +"� �')�#!& �&#+ �&� �/+�&��� '*+ #�$�* �* .�$$� �*� ��+�*�$��+#'&* +' ��*#!&�+� (�)+#�,$�) #& ')%�+#'& +' �� ()'��**���

�"�& 0', ),& +"#* ()'!)�%� +"� *0*+�% ,(��+�* 0',) $#-� *�$�* ')��) ��+�#$#& ')%�+#'&� �"�)� ')�� ���� ��.�)�* )��'%%�&�* �/+)�%� ��,+#'& #& *�++#&! ,(��+� *�$��+#'&*�

������� �"�& 0', ),& +"#* ()'!)�%� +"� *0*+�% ,(��+�* 0',) $#-� *�$�* ')��)��+�#$ #& ')%�+#'&� �"�)� ')�� ���� ��.�)�* )��'%%�&�* �/+)�%� ��,+#'& #&*�++#&! ,( ��+� *�$��+#'&*�

See Also

� �������� ����� ��� � ������� � ������ #& +"� ����� ����� ����������

����

� �������� ����� ��� � ������� #& +"� ����� ����� ���������� ����

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Processing Options for Update Sales Order Cost/Price

UPDATE OPTIONS:1. Enter ’1’ to update Sales Order with ____________ the most current unit cost. If left blank, will not update cost.2. Enter ’1’ to update the currency ____________ exchange rate. Please note that only the domestic amounts will be re-calculated, the foreign amounts will remain the same. If left blank the currency exchange rate will remain the same.

3. Enter ’1’ to update the inter-company ____________ currency exchange rate. Foreign amounts will not be re-calculated. If left blank, will not update the inter-company exchange rate.

UPDATE PRICE OPTIONS:4. Enter ’1’ to recalculate the unit ____________ price of the sales order. If left blank, the unit price will remain the same.5. Enter ’1’ to recalculate the Transfer ____________ Price for inter-branch sales. The pricing method specified when the order was entered will be used.6. Specify the date on which all base ____________ price and advanced price adjustment recalculations will be based:

’ ’ – Transaction/Order Date ’1’ – Requested Ship Date ’2’ – Promised Ship Date ’3’ – Original Promised Date ’4’ – Actual Ship Date ’5’ – System Date ’6’ – Invoice Date ’*’ – Use System Constants value

NOTE: Processing options 7 thru 9 are supported only by the Advanced Price Adjustment Module (45).

7. Enter the Line Type of the new sales ____________ detail line item. This line item will contain the difference between the old sales price and the newly recalculated price. If left blank, will update the new price directly to the item. This must be a non- inventory Line Type.

8. If you have specified in the last ____________ processing option to create a sales detail record to record the price difference, enter the override next status of the detail line. If left blank, will use the original detail line’s next status. 9. Enter ’1’ to base recalculation on ____________ the original order quantity.

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If left blank, the system will recalculate based on the current quantities of the order.

Updating Product Costs

G41 Inventory Management Choose Inventory Price/Cost

Updates

G4123 Inventory Price & Cost Updates

Choose Speed Cost Maintenance

��� ���� ���� ��������� �� �� �� ����� ��� ������� ����� �� ��������������� ��������� � ���� ��� ������� �� �� ������� �� ����������� �� ��������� �� ���� ������ �� ��� �� ������� ��� ���� �������� ��� ������� ��� ���� ����� ��� ����� ��� ��� �� �� �� ������

See Also

� ������ �� ��� ����� �������

� ������ �� ��� �����

� �������� ��� ����� ������� �� ��� �������� ���������� ����

� �������� ��� ����� �� ��� �������� ���������� ����

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�� ���� � �� ���� ����

�# �%��� �$'( �� #(�#�#��

� �$ !$��(� �)&&�#( �$'( #�$&"�( $# �$& �# (�"� �$"%!�(� (�� �$!!$* #�� �!�'�

� �(�" �)"��&

� &�#����!�#( � � �%%! ���!��

� �$'( ��(�$� ($ �%��(�

� �$"%!�(� (�� �$!!$* #� � �!�'�

� �#�&��'�����&��'� �"$)#(

� �"$)#( �+%� �� � ��

� �# ( �$'(

�# �%��� �$'( �� #(�#�#��

� �$ !$��(� �)&&�#( �$'( #�$&"�( $# �$& �# (�"� �$"%!�(� (�� �$!!$* #�� �!�'�

� �(�" �)"��&

� &�#����!�#( � � �%%! ���!��

� �$'( ��(�$� ($ �%��(�

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�� �)'*&!-! -$! ")&&)0%(# "%!& ,�

� �(�+!�,!�!�+!�,! �').(-

� �').(- �2*! �� � ��

� �(%- �),-

��� ������� �

�(�+!�,!�!�+!�,! �').(- �$! )&&�+ �').(- )+ *!+�!(-�#! �2 0$%�$ 2). 0�(- -)

%(�+!�,! )+ !�+!�,! .(%- �),-, ")+ %-!',� �). ��( �&,)

%( %��-! � )&&�+ �').(- -) )/!++% ! �.++!(- .(%- �),-,�

�$! /�&.! 2). ,*!�%"2 %( -$! �').(- �2*! "%!&

!-!+'%(!, 0$!-$!+ 2). !(-!+ � )&&�+ �').(- )+ �

*!+�!(-�#!�

�)-!� �(-!+ *!+�!(-�#!, �, 0$)&! (.'�!+,� �)+ !1�'*&!�

!(-!+ � -) %(�+!�,! �),-, �2 ��� �) !�+!�,! �),-,� !(-!+

� (!#�-%/! ,%#( �!")+! -$! (.'�!+� �)+ !1�'*&!� !(-!+ ��

-) !�+!�,! �),-, �2 ���

����������� ����������� � � � � � � � � � � � � � � � � � � � � � � � � � �

�&& �),-, ")+ �&& &)��-%)(, �+! �$�(#! �

�(%- �),- �!*!( %(# )( -$! �),- '!-$) � -$%, �-� ��( �)'! "+)'

/�+%)., ,).+�!,� ")+ !1�'*&!� *.+�$�,%(# )+ -$! �),-

+)&&.*�

����������� ����������� � � � � � � � � � � � � � � � � � � � � � � � � � �

�$! �),- ")+ )(! .(%- )" -$%, %-!'� ��,! )( -$!

�)++!,*)( %(# �),- '!-$) �

�').(- �2*! �� � �� � �) ! -$�- %( %��-!, 0$!-$!+ -$! (.'�!+ %( -$!

�(�+!�,!�!�+!�,! �').(- "%!& %, � )&&�+ �').(- )+ �

*!+�!(-�#! /�&.!�

�) !, �+!�

� �').(-

� �!+�!(-�#!

� �),- �/!++% ! �').(-

What You Should Know About

������� �� ���� � �$! %(")+'�-%)( -$�- �**!�+, )( �*!! �),- ��%(-!(�(�!

!*!( , )( -$! �),- &!/!& ")+ -$! %-!'� �)+ !1�'*&!� %" �(

%-!' $�, � �),- &!/!& )" �� -$! ,2,-!' %,*&�2, �),-, ")+ �&&

�+�(�$*&�(-,� �" �( %-!' $�, � �),- &!/!& )" � -$! ,2,-!'

%,*&�2, �),-, ")+ �&& &)��-%)(, �- -$! �+�(�$*&�(- 2).

,*!�%"2�

�!! ������ �� ���� ���� �������

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Processing Options for Item Cost Revisions

DISPLAY CONTROL: 1. Enter a ’1’ for Speed Cost Update. ____________ If left blank, the screen will default to Item Cost Revisions.

DEFAULT VALUES: 2. Enter the default cost method to ____________ display when the Speed Cost Update format is selected.

PROCESS CONTROL: 3. Enter a ’1’ to prevent the ____________ standard cost from being changed.

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Work with Additional Costing Features

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Product Costing in ERPx Environments

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Release A7.3 (June 1996) 3–1

Product Costing in ERPx Environments

Objectives

� � ��� � ��% ��"���! �#!" �� !�" #� "� ����#��"� ��!"! �� ��"�'

� � #��� !"��� ��% ��" �"��! � � ��!"��

� � #��� !"��� ��% �"�(!����#��� �"��! � � ��!"��

� � #��� !"��� ��% ��(��'(� ��#�"! � � ��!"�� �" �� ��� �"��� ��$��

� � #��� !"��� ��% ������# �� �"��! � � ��!"��

About Product Costing in ERPx Environments

� '�# #!� "�� � ��#�" ��!"��� !'!"�� �� ��' !������ ��$� �����" �#!�����"���!� ��"!� �"� !����#��!� � ���!!�!� � ������# �� �"��!�� "�� !'!"������#��"�! � ��#�" ��!"! ����� ��"�'�

���� !"������ � ��#�" ��!"��� �� ��& ��$� �����"! ��#� �! "�� �����%����

� ���� !"������ ��"�� � ��#�" ��!"���

� ���� !"������ � ��#�" ��!"��� �� ��" �"��!

� �� ���� %�"� �"� ��!�� ��!"���

� �� ���� %�"� � ���!! ���#!" ' ��!"���

� ���� !"������ ������# �� �"��!

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Understand Batch Product Costing

About Batch Product Costing

�"% ����& "� �'�%��� �!� %"('�!�&� ,"( ��! ��)� � ��'�� $(�!'�', �"% #%"�(�'&'��' �%� !"% ���, �(��' �! &#������ ��'�� &�-�&� &(�� �& ��� ����&� �""�� "%#�'%"��( �

�" "�'��! � �"%%��' %"��(# *��! ,"( (&� � ��'�� $(�!'�',� '�� ���"(!'�!� �"&'$(�!'�',� '�� ���� "� �'�%��� ��'�� &�-�� �!� '�� %"('�!� ��'�� &�-� (&' �'��� �&�"��"*&�

� ���"% �!� ")�%���� �"&'& �%� %"���� (# "!�, �� '�� ���"(!'�!� �"&'

$(�!'�', �!� '�� %"('�!� ��'�� &�-� �'���

� ��'�%��� �"&'& �%� %"���� (# "!�, �� '�� ���"(!'�!� �"&' $(�!'�', �!� '��

���� "� �'�%��� ��'�� &�-� �'���

��� �"��"*�!� '���� ���(&'%�'�& '��&� #"&&�����'��&�

������� �����������

���� ��� ���� ������ �������

������

������ ������ ������ " #��'�

����� ������ ������ �"!�

������ ����� ������ ���"% �!� �)�%���� �!�,

������ ������ ����� ��'�%��� �!�,

� '�� �� (��'� "&' �"��(# #%"�%� �"�& !"' ��!� � ���� "� �'�%��� *�"&� ��'��$(�!'�', �'���& '�� ���"(!'�!� �"&' $(�!'�',� �' (&�& '�� -�%" ��'�� �����

What You Should Know About

�������� ��������� �(�!'�'��& ��&#��,�� "! "&'�� ��� �!� �!'�%���!��

"&' " #"!�!'& �%� �+#%�&&�� #�% ���� (!�' "� ��&(%��

!"' ��'�� $(�!'�',�

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See Also

� ������ ���� � ������ ��� ���� �� �������� ������� �� ��� ������� ����

���������� �������� ������������� ����

� ������ ���� � ������ ��� ���� �� �������� �� ��� ������� ����

���������� �������� ������������� ����

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Understand Product Costing for Kit Items

About Product Costing for Kit Items

���� %�! !�� �� � ��� #� � �� ����� �� ���!�� � �� ����!� �����������!�� �� �� �"����� ��� �� �� ����� ���� �� ����� �� �� ��� !�� ��� ��������� ���� �� �����#��

� �� ����� ���� �� �!� ��"� � � ������ %�� �� ����!��� !����� ��

�� ���� ��� �� ���!��� !��� �� �!��������

� �� ��� !�� ��� ��� ������ ���� �� �� �������� � ��� !��� ������� ��

�� ���� �� �� ������

� �� ���!�� � �� ����!� ������� �!� ������ �� ��� !�� ��� ���

������ ��� �% �� ��� �� �� �� ��� ����� �� ����������� ����� ��� ������ �� �� ����� ����� �� �� ����� ���� ���� �"����� ��� �

� �� ������� ��� ���� ������ ���!� � ��� ���� �� ��� � �� ������ ��

�"����� ��� ��� �� ����� ���� ���

�� �����#��� ������� ���!� �� �� �� �$����� �� ����!� ��� ��� ��� � �� � ���

ENGINE

4 cyl 6 cyl 8 cyl$1,000

30%$1,250

40%$1,500

30%cost

X

= $300 $500 $450 = $1,250averagecost ofengine

See Also

� �������� � �������� ���� ������� �� �� ��� ������ ����

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� ������� � � ������ �� �� ��� ���������� ���

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Understand Product Costing for Kit Items

Release A7.3 (June 1996) 3–7

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Release A7.3 (June 1996) 3–9

Work with Rate Based Costing

G30 Product Data Management Choose Daily PDM Discrete

G3011 Daily PDM Discrete Choose Enter/Change

Routing

Working with Rate Based Costing

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��� ��� ������� ��� ��� ��� ����� �� ������ �� ��� ��� ����� ��� �������� �������� �� ���� �� ��� ��������� �� ��� ������� ����� �� ������� ������������� �� ��� ���� �������

��� ��� ��� ��� �� �� ����� � ��� ������� � �� ���� �� � � ��� �������� � ������ �� �����

See Also

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Product Costing and Manufacturing Accounting

3–10 Release A7.3 (June 1996)

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Work with Rate Based Costing

Release A7.3 (June 1996) 3–11

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Product Costing and Manufacturing Accounting

3–12 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 3–13

Work with Process Industry Costing

Working with Process Industry Costing

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Product Costing and Manufacturing Accounting

3–14 Release A7.3 (June 1996)

��� ����� ��� ����������� �� �!����� �� � ��� ����

10 Starch wash potatoes

20 Drain water

30 Add water, soak

40 Drain water

50 Deep fry

60 Add seasoning

70 Package

80 Add preservatives

Process 777 Potato Chips

RoutingIngredients Co–product andBy–product

PotatoSlices8459

Frying Oil522

Seasoning303

Nitrogen938

Waste Water5215

Waste Water5215

Used Frying Oil5225

Potato Chips771

BY

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BY

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Work with Process Industry Costing

Release A7.3 (June 1996) 3–15

See Also

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Reviewing Product Costing for Processes

G30 Product Data Management Choose Daily PDM Process

G3012 Daily PDM Process Choose Enter/Change

Process

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Product Costing and Manufacturing Accounting

3–16 Release A7.3 (June 1996)

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Work with Process Industry Costing

Release A7.3 (June 1996) 3–17

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# �#)�'"����)� �( )�� %'$�*�) $� �# $%�'�)�$#� ���( %'$�*�) �( #$) )�� �#� �)�"$� )�� %'$��((� �*) �# �#%*) )$ )�� #�-) $%�'�)�$#� �$* ����#� �#)�'"����)�(,��# .$* #��� )$ �-%'�(( )��" �# � *#�) $� "��(*'� �����'�#) �'$" )��) $� )��%�'�#) �)�"� $' ,��# .$* #��� )$ )'�� )�� &*�#)�). $� "�)�'��!( �) ����$%�'�)�$#� �#!. $#� �#)�'"����)� �( �!!$,�� %�' $%�'�)�$#� �$* ��##$) ����#� �#�#)�'"����)� �$' )�� !�() $%�'�)�$#� ����*(� )�� $*)%*) $� )�� !�() $%�'�)�$# �()�� �#� �)�" $� )�� %'$��((�

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Product Costing and Manufacturing Accounting

3–18 Release A7.3 (June 1996)

��� "��%( �$� #��� $� �%+() �* �$ %&�(�* %$ - *� �$ $*�(#�� �*� �(� *�� �%+()*% &(%�+�� %$� +$ * %� #��)+(� %� *�� $*�(#�� �*�� ��� �%+() �(� *��$ ��!+)*�� $ *�� (%""+& �/ *�� *%*�" '+�$* */ %� $*�(#�� �*�) &(%�+��� �* *��* %&�(�* %$���� �%""%- $� �.�#&"� ""+)*(�*�) *�� �����* %� $*�(#�� �*�) %$ �%)* $�

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Work with Process Industry Costing

Release A7.3 (June 1996) 3–19

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Reviewing Ingredients in Product Costing

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Product Costing and Manufacturing Accounting

3–20 Release A7.3 (June 1996)

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Work with Process Industry Costing

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Work with Process Industry Costing

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Product Costing and Manufacturing Accounting

3–24 Release A7.3 (June 1996)

Reviewing a Costed Process

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Work with Process Industry Costing

Release A7.3 (June 1996) 3–25

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Product Costing and Manufacturing Accounting

3–26 Release A7.3 (June 1996)

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Work with Process Industry Costing

Release A7.3 (June 1996) 3–27

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Product Costing and Manufacturing Accounting

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Work with Process Industry Costing

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Product Costing and Manufacturing Accounting

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��� �� ������

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What You Should Know About

�� ���� ����� ���' $&#�&�! �� �) �(�' (�� �#'( �''#���(�� +�(� ���� �#'(

�#!$#"�"( �" (�� '�!� +�, �' (�� ��!) �(� #'( �# )$

$&#�&�!�

��� � '# ������ ������ �� ������ �� ���� �� ���

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����� �� ���� �� � ������� ��������� �� ���� ����� �� � �� ��� ����

�������� � �� ��� ��� �� �� � ����� ���� ������

��������

� ���� ����� �������� � �� � �����

Processing Options for Costed Process

OUTSIDE OPERATIONS (SUB-CONTRACTS) INFO: 1. Enter the cost method (ie., 01, 02, ____________ 03) to be used for Sub-Contracted Items. (Blanks will default to a “01”)

PURCHASED ITEM INFORMATION: 2. Enter the cost method (ie., 01, 02, ____________ 03) to be used for Purchased Items. (Blanks will default the cost from the Mode, ie., Standard Cost.)

OPERATION SEQUENCE DISPLAY: 3. Enter a ’1’ to display the costs ____________ ’UP TO’ and including the operation sequence entered in the ’Skip to’ video field. If left blank, the costs will be displayed beginning with the entered operation’s costs.

TOTALING OPTIONS: 4. Enter a ’1’ to include cost buckets ____________ 1 and 2 in the total. If left blank, the total will only include cost buckets 3-6.

COSTED RESOURCES/CO/BY PRODUCTS OPTION: 5. Enter the number of decimals to ____________ display (0-4) in the Costed Resources/Co/By Products window. If left blank, 4 decimals will be used.

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Product Costing and Manufacturing Accounting

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Setting Up the Co-/By-Products Planning Table

G30 Product Data Management Enter 29

G3041 Product Data Management Setup

Choose Product Costing Setup

G3042 Product Costing Setup Choose Co-/By-Products

Planning Table

�#) )'� (�� #.��-.�&#�)�(' � �""�"� ��� � (# ��(�&!�"��

� ���( $�&��"(��� #� (�� ��!�"� �#& �#.$&#�)�(' �' '�(�'���� �&#! $&#��''

+#&� #&��&'

� ���( $�&��"(��� �' '�(�'���� �&#! +#&� #&��&' �#& (�� �#.$&#�)�('

(��!'� *�'

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�*�" �� � ��!�"� �#& �#.��-.$&#�)�(' �' '�(�'���� �&#! $&#��'' +#&� #&��&'�-#) !)'( '�( )$ (�� �#.��-.$&#�)�(' $ �""�"� (�� � +�(� � ���()&� �#'( $�&��"(�%)� (# ���� ���' �"')&�' (��( (�� &# )$ �� �) �(�' (�� �#'(' #� �#. �"��-.$&#�)�(' �#&&��( -�

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Release A7.3 (June 1996) 3–35

�� ��� �� �� ��������������� ��� � �����

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� �%�$%����"�! �!�� "����

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3–36 Release A7.3 (June 1996)

�� �!�"��%� %�� �!��!(� � �����$

� �����%�'� �#!� �%�

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� �!���)��#!�&�%$ ��� � � �����

�� �!�"��%� %�� �!��!(� � �����$

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� ���%&#� �!$% ��#�� %

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�� �!�"��%� %�� �!��!(� � �����$

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����� ���������

�%�� �&���# &���# %��% %�� $)$%�� �$$�� $ %! � �%��� �% �� �� �

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����� ���������

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#)�$

�%&0 #&")! &+!& �1"0 4%"1%"/ 1%&0 &0 � -/, "00 #/,* 4%& %

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&1"*�

�"�12/" �)�++"! �"/ "+1 �%" -"/ "+1�$" ,# !"*�+! #,/ � 0-" &#&"! #"�12/" ��0"!

,+ -/,'" 1"! 0�)"0� �,/ "5�*-)"� � ,*-�+6 *&$%1 0"))

�� ,# 1%"&/ ,*-21"/0 4&1% � 01�+!�/! ("6�,�/! �+! ���

,# 1%"* 4&1% �+ "51"+!"! ("6�,�/!� ��0"! ,+ 201,*"/

!"*�+!�

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-"/ "+10 �0 4%,)" +2*�"/0� �� �0 ��� �%" !"#�2)1 3�)2"

&0 ���

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�� ��� 1, �) 2)�1" 1%" ,01 ,# � #"�12/" ,/ -%�+1,* &1"*

�0 � -"/ "+1�$" ,# 1%" 1,1�) ,01 ,# 1%" -�/"+1�

�+1"/ 1%" -"/ "+1�$" �0 � 4%,)" +2*�"/� �� �0 ��

�� ��������� ��� ����� � � � � � � � � � � � � � � � � � � � � � � � � � �

�0"! 1, �) 2)�1" 1%" ,01 ,# � ,7�67-/,!2 1 4%"+ &1 �+

�" -/,!2 "! #/,* *,/" 1%�+ ,+" -/, "00� ,/ #/,* �

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!"1"/*&+"0 4%�1 -"/ "+1 ,# 1%" ,01 ,# 1%" ,7�67-/,!2 1

&0 �)), �1"! 1, 1%" 0")" 1"! -/, "00�

Reviewing Percent Bills of Material

Reviewing Product Costing for Percent Bills of Material

G30 Product Data Management Choose Daily PDM Discrete

G3011 Daily PDM Discrete Choose Enter/Change Bill

�,2 20" � -"/ "+1 �&)) ,# *�1"/&�) 1, "5-/"00 1%" &+$/"!&"+10 �0 � -"/ "+1�$" ,#1%" -/, "00 .2�+1&16�

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� &�" " � ������! ���� �� ��!������ !�� & !�� ����"��!� �� ! �� �� �� !���"��!�!�� �������� �� !�� ������! �����

See Also

� ������� ���� ���������� ������� �� !�� ������� � � � ������

�������� ��� ������� ����

� ������� ���� ���������� �� !�� ������� � � � ������ ��������

��� ������� ����

�� ������ � ������ �� �� ������

�� ��!��������� ����

��#��$ !�� �����$��� ����� �

� "��!�!& ���

� �%�� �� ��������

�� ��!��������� ����

��#��$ !�� �����$��� ����� �

� "��!�!& ���

� �%�� �� ��������

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����� ���������

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)'�#(��)�$#�

�� ��������� ��� ����� � � � � � � � � � � � � � � � � � � � � � � � � � �

�#����)�( �$, "�#. $� � �$"%$#�#) �( *(�� )$

"�#*���)*'� )�� %�'�#) �)�"� � &*�#)�). $� /�'$ �( +�!���

��� ����*!) +�!*� �( �

�-�� $' ��'���!� �*�#)�). �#����)�( �� )�� &*�#)�). %�' �((�"�!. �$' �# �)�" $# )��

��!! $� "�)�'��! +�'��( ���$'��#� )$ )�� &*�#)�). $� )��

%�'�#) �)�" %'$�*��� $' �( ��-�� '���'�!�(( $� )�� %�'�#)

&*�#)�).� ���( +�!*� �!($ ��)�'"�#�( �� )�� �$"%$#�#)

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"*() )$)�! ���

$' ��-�� &*�#)�). �$"%$#�#)(� )�� �$' �'��' �#� ���

(.()�"( �$ #$) �-)�#� )�� �$"%$#�#)�( &*�#)�). %�'

�((�"�!. +�!*� �. )�� $'��' &*�#)�).�

$' �'$��(( ��#*���)*'�#�� )�� (.()�" ()$'�( %�'��#)

�$"%$#�#)(� ���'��$'�� )�� (.()�" )'��)( /�'$ ��)�� (�/�(

!� � +�'���!� &*�#)�). �$"%$#�#)(� �#� )'��)( ��)�� (�/�(

�'��)�' )��# /�'$ !� � ��-�� &*�#)�). �$"%$#�#)(�

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Product Costing and Manufacturing Accounting

3–40 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 3–41

Understand Configured Items

About Configured Items

About Costing for Configured Items

�� !��� ��� ������"��� �!�� � ��������! ���� �� !��� ��� ���'������"��� �!�� �����" � ������"��� �!�� �� ��! ��#� � !������ ���� �� ��!����� �� ��"!��������" � !���� � �� !������ ������"��!���� �� !��� �����! �� � !���� ��� ������&�" ��!�� !�� ��� ������ � �!��� $��� � !���� ��� �� !������ �� ! ���������"��� �!�� �

�� ����� ���� ����� ������� ������� � �� ! ����"� $��� �! �!!���� ����! �� ! ��� ��"!��� !� � $��� ����� ��� � ������"��� �!��� � ����� ��� ��!����� !�"�! !�� ������� !� ����"��!� !�� �� ! � ���� !�� �� ! ��� ����"��!��� !��&��� !���� �� !�� ���� ����� �������� !����� ��! !�� �� ! ��������! !�����

�� ������"��� �!�� � !�� �� ��!����� �� ! � ����"��!�� ���� !�� !�!�� �� ! �� �! �����! ��������! � �� �����! ����� �� ! � ����"��!�� ���� !��! �!��� ��"!����

���� !�� � �� ! ��#� ���� � !���� ���� !�� & !�� "���!� !�� "��! �� ! ����%!����� �� ! �� !�� ��� ����� ��� !�� !��'��#�� ������"��� �!�� ���&�

�� �����$��� ������� ���" !��!� �� !��� ��� ������"��� �!�� �

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Product Costing and Manufacturing Accounting

3–42 Release A7.3 (June 1996)

Sales OrderDetail

(F4211)

Work OrderParts List(F3111)

RoutingInstructions

(F3112)

Work OrderVariances

(F3102)

AccountLedger(F0911)

Journal Entries forWork in Process or

Completions(P31802)

Process WorkOrders

(P31410)

Sales Order Entry

Example: Costing a Configured Item

� ��������� ����� ���������� �� � ����� ������ ����� �� ����������� � �������� ����

� ����� ���������� �� � �� ��� �� �� � ���� ������ ��� � ���������������� �� � �� ����� ������ ����� ���� �� � ���� ��������� ���� ���� �� �����

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Understand Configured Items

Release A7.3 (June 1996) 3–43

A1 = $42.00B1 = $ 3.50

A1 = $35.50B1 = $ 4.50

A1 = $25.00B1 = $ 2.50

$2*

$3*$5*

$10* $15*

* component’s total cost from sum of all cost componentsA1 material cost calculated from the total cost of the direct components

B1 direct labor cost calculated from that item’s routing

Process Work Orders program

��� ��� ������ �� � �� ���� ��!� ��� ���� ������ � ��� ��� ��� ��� ���������� �� ��� �� ����� ��

�� ����� ����� ������ ���� ���� � ������ � ������ �� � ��� ������ �� ���� ������ ������ �� ����� ����� ���� ������ ���� ���� � ������ � ������ ��� ��� ������ �� �� ��� ������ ������

�� ��� ����� ������ ��� �� ��� ����� ��������� ���� ��� ������� ���� ���������� ��� !�� ��� ��! � ��� ������ ������ � ��� ��� ���� ������� �� ��� ���������� � ������ ��� ��� ��� ������ ���� �� ��� �� ��� ����� ��������� ������

� ������ ���� ��� ���� ���� �� �������!� !�� ���� ��� ��� ��� ������ �� ����� ��� ����� ����� ������

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Product Costing and Manufacturing Accounting

3–44 Release A7.3 (June 1996)

Example: Process Work Orders Data Sequence Setup

��� ����� ����� ��� �� ������#� ������ ��� ���� ��� ����� ����� ���� ��� ���

�� ��� ����� ������ ��� ��!��� �� �� ���������� �� � ��� ������� ���� ��� ������� !��� #�� ������# � ���������� �������� ��� ��� ���� ��� ��� �� ��� ������������ ������ ������� ��� ������ ���� �� ��� ��!��� �� �� ���������� ������

�� ������ ���� ��� ����� ���� �� �������#� #�� ���� ������� !��� ������ �� �����!��� �� �� ����� ������ �� ��� �"������ #�� ���� ������� ��� !��� ����� ������� � ����� ��� !��� ����� ��� ���� � ��� ��� !��� ����� ��� ���� �������� !��� ����� ��� ���� ��

See Also

� � ������ � ��������� ����

Page 196: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Understand Configured Items

Release A7.3 (June 1996) 3–45

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Manufacturing Accounting

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Release A7.3 (June 1996) 3–47

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Release A7.3 (June 1996) 4–1

Manufacturing Accounting

Objectives

� �� ��"��# �� ����� ������ � �� ���!��� !���� ����!� ���

� �� ��"��# �� ����� ������ � �� ��� ��� � �� ������� ������

� �� !����� ��� ��# �� ������� ������ ��� �� ����!� ���� � �!� !��

���� � � ���!��� !���� ����!� ���

� �� !����� ��� #�� ������� #��� #��� ����� ������ ���� ��� �����

� �� ����� #�� ����!�� ���� ��� ��������� �� �� ���!��� !���� ����!� ���

�$� ��

� �� !����� ��� ��# #��� ����� "�������� ��� ����!�� �� ��� ��# �

�� ����� "������� ����� �

� �� ���� ��$ �� �"������� ���!��� !���� ����!� ��� ����� �

About Manufacturing Accounting

��� ���!��� !���� ����!� ��� �$� �� #���� #� � �� ������� ����!� ����$� �� � ���� $�! ������ �� ������� ������ �!�� ���� ��� $�!� ������%� ����

������ #� � �� ���!��� !���� ����!� ��� �$� �� ������ � ���

� � ��� !� ���!��� !���� ����!� ���

� ������ ������ #��� ������ �� ����!� ���

� ������ #� � #��� ������

� ���� ��� ��!���� �� ����

� �"��#��� ������� ������ �� ����

� ��� ��� � �� ������� ������

��� �����#��� #� �������� ���!� �� � �� �� ���� ��� �� #��� �� ���!��� !��������!� ��� �$� �� ��� �� ������� ����!� ��� �$� ���

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Product Costing and Manufacturing Accounting

4–2 Release A7.3 (June 1996)

Transaction Entry Reports/Output

AccountsPayable

System 04

GeneralAccountingSystem 09

AccountsReceivableSystem 03

ManufacturingAccountingSystem 31

F0911

GeneralJournal

F0902

AccountBalances

Video AccountsLedger Inquiry

VideoTrial Balance

by Business Unit

VideoTrial Balance

by Object Acct

VideoTrial Balance

by Month

FASTRTrial Balances

FinancialReporting:

Balance SheetIncome

Statement

VoucherPayments

JournalEntries

InvoiceCash

Receipts

DistributionSystems 41,42, and 43

AccountLedger

Shop FloorControl

Transactions

Sales Orders,Purchase Orders,

InventoryTransactions

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Release A7.3 (June 1996) 4–3

TransactionInput – A/R

– A/P– Payroll– Journal Entries

F0011

BatchControl

F0911Posted andUnpostedAccount

Transactions

TransactionReporting

– Ledger Inquiry– Transaction Batch Review

GeneralLedgers

andJournals

FinancialReporting

GeneralLedgerPosting

F0902

AccountBalances

ControlTables

– Trial Balances– Balance by Period

FinancialReports

FASTR

Control Tables– Account Master (F0901)– Business Unit Master (F0006)– Company Names (F0010)– G/L General Constants (F0009)– Automatic Accounting– Instructions (F4095)– Fiscal Date Patterns (F0008)– User Defined Codes (F0005)

System andAccounting

Structure Defined

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Product Costing and Manufacturing Accounting

4–4 Release A7.3 (June 1996)

� ��������� ���� � ��� ��� ������ ���������� � ���� �� � �������������������� ������

F0901

AccountMaster

F3102

Work OrderVariances

F3111

Parts List

F31122

Work OrderTransactions

F4090

AccountTables

F3112

Work OrderRouting

Build Chartof Accounts

G09411

Build MfgAcct Tables

G3141

Process WorkOrders

G3111 G3113

WO Issues orBackflush

G3111 G3112G3113 G3114

Hours andQuantity EntryG3112 G3114

Work OrderUpdate

G3112 G3114

To Work Order Activity ...

Work OrderCompletionsG3112 G3114

F4801

Work OrderMaster

Enter WorkOrder

G3111 G3113

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Release A7.3 (June 1996) 4–5

... Work Order Activity

F3111

PartsList

F3112

Work OrderRouting

F4090

AccountingTables

F30026

Item CostComponents

Work OrderActivityG3116

F0911

AccountLedger

F3102

Work OrderVariances

ExceptionReport

PostingReport

Work OrderVariances

G3116

VarianceException

Report

VariancePostingReport

G/LPostingReport

Post GeneralJournalG3116

F0902

AccountBalances

From Work Order Update

At Work Order Completion

Work OrderMaster

F4801

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Product Costing and Manufacturing Accounting

4–6 Release A7.3 (June 1996)

Accounting Fundamentals

��#&� -#) '�( )$ -#)& �#!$�"-�' ��")���()&�"� ��#)"(�"� '-'(�!� -#) !)'(��*� � ��'�� )"��&'(�"��"� #� (�� ��"�&� ����& �"� ���#)"(�"� �#"��$('� �"��-#) )"��&'(�"� (�� )"��& -�"� �&�!�+#&�� -#) ��" )'� (�� ��")���()&�"���#)"(�"� '-'(�! (#�

� �&��(� �"� ��"�&�(� +#&� #&��&'

� �)" +#&� #&��& *�&��"��'

The Accounting Equation

�# ��(�&!�"� � �#!$�"-�' "�( +#&(�� -#) !)'( &�*��+ (�� &�') (' �( (�� �"� #�(�� $&�*�#)' ��'�� $�&�#� �"� (��" (��� �"(# ���#)"( ���"��' (��( ��*� #��)&&���)&�"� (�� -��&�

�#) �� �) �(� (��'� ���"��' +�(� (��' ��'�� ���#)"(�"� �%)�(�#"�

ASSETSWhat you own

LIABILITIESWhat you owe

EQUITYWhat you owe

the owners= +''�(' � ����� �(��' � �%)�(-

�# �,(�"� (��' �%)�(�#"� ���&��# ��&'� �%)�(- �' �%)� (# (�� ���"�� �"�#"(&��)(�� ��$�(� $ )' &�*�")�'� !�")' �,$�"'�' �"� ��*���"�'� ��� �#!$ �(��%)�(�#" �' � )'(&�(�� �� #+�

= +

ASSETS LIABILITIES SHAREHOLDERS’EQUITYCurrent Assets

CashAccts Receiv

Inventory

Long TermAssets

IntangiblesNotes Receiv

Current LiabilitiesNotes PayableAccts Payable

Short Term Debt

Long TermLiabilities

Long Term DebtOther Liabilities

Contrib Capital+ Revenues– Expense– Dividends

= Shareholders’– Equity

T-Accounts

��� ��'�' #� � ���#)"(�"� '-'(�!' �' (�� �0���#)"(� ���' �##����$�"� ��*��� �'+��&� -#) &��#&� (�� �"�&��'�' �"� ���&��'�' #� � '$������ (-$� #� �''�( #& ���� �(- ��)'�� �- � �)'�"�'' (&�"'��(�#"�

�0���#)"(' �#"'�'( #� (+# (-$�' #� (&�"'��(�#"'/1/����(' �"� �&���('� �" (����"�&� ����&� .����(� �"� .�&���(� &���& #" - (# (�� $#'�(�#" #� (�� �# )!"' #"(�� ���#)"(� #& �,�!$ �� -#) &��#&� �" �"�&��'� (# �" �''�( ���#)"( �' � ����(�"� �" �"�&��'� (# � ���� �(- ���#)"( �' � �&���(� �#"*�&'� -� -#) &��#&� �"�"�&��'� (# � &�*�")� ���#)"( �' � �&���( �"� �" �"�&��'� (# �" �,$�"'� ���#)"(�' � ����(�

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Release A7.3 (June 1996) 4–7

EQUITY

Debit Credit

In

More

Increase

Out

Less

Decrease

ASSETS = LIABILITIES + EQUITY

ASSETS

Debit Credit

In

More

Increase

LIABILITIES

Out

Less

Decrease

LIABILITIES

Debit Credit

Out

Less

Decrease

In

More

Increase

COST OF SALES EXPENSES INCOME

DebitDecreases

owner’s

worth

DebitDecreases

owner’s

worth

CreditIncreases

owner’s

worth

SUBSETS OF EQUITY

General Ledger Transactions

�� �������� ��� ��� ���� �� ������������ ��� �������� �� �� ������������

INVENTORY WORK IN PROCESS (WIP)Debit Credit

5002000Debit Credit

500$500 inventoryissued for workorder

100600

(=550+50)

550 Finished goods50 Scrap

FINISHED GOODSDebit Credit600

550

VARIANCEDebit Credit

50

PAYROLL ACCRUALDebit Credit

100$100 adjustmentfor labor hours

After work is complete, inventory transfers out of WIP to Finished Goods.

The difference between the total inventory and the finished goods is thescrap, which transfers to the variance account.

(Beginning

Balance)

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Product Costing and Manufacturing Accounting

4–8 Release A7.3 (June 1996)

Accounts and Account Numbers

��� ����%�$ ���� #$"%�$%"� "�&���# � ��$��� ��" $�� #)#$�� $� "���"�$"��#��$���# $� $�� ����"�� �����"� ���� )�% #�$ % )�%" #)#$��� )�% �%#$

� ##��� �%#���## %��$������$�#%�#����") ����#

� ��$�"���� ��' ���%�$# �"� �#$��

� ##��� ��&��# �� ��$��� $��$ $�� #)#$�� %#�# $� #$"%�$%"� ����%�$# $� "��� %

�������#

Business Units

�%#���## %��$# �"� �� �� �"$��$ �"$ �� $�� ��#�� ����%�$ #$"%�$%"�� �%#���##%��$# ����$��) '��"� ����"�� �����" ��$�&�$) ���%"#� ���) �"� $�� ��'�#$�"����*�$����� ��&�� '�$��� )�%" �%#���## ��� $�� ��&�� �$ '���� )�% ����%�$ ��"��� "�&��%�#� �( ��#�#� �##�$#� �������$��#� ��� �!%�$)�

�%#���## %��$# �� �� �� ���%��"�� ���"��$�"# �"� #�$ % �� $�� �����'��� ��"��$

Where What

Business Unit ObjectMAJOR

SubsidiaryMINOR

Required Optional

BBBBBBBBBBBB OOOOOO SSSSSSSS

��� ��) ��� ��&� #�&�"�� "�&��%� ��� �( ��#� �%#���## %��$#� ��" �(�� ��

� �� �"$���$

� ������� #��

� �"��� "�##

Object and Subsidiary Accounts

&�") �%#���## %��$ )�% ������ �%#$ ��&� �� �����$ ���� � $������)� #%�#����")����%�$#� ��� �����$ ��� #%�#����") ����%�$# ������ $�� ���� �� $"��#��$��� )�%�"� '�"���� '�$� ���" �(�� ��� "��$� � �" #% ���#� ��� #� ���� ���#� �$��#���� % )�%" ���"$ �� ����%�$#�

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Release A7.3 (June 1996) 4–9

Object - “Major Account”

��� $����)� $' "��$' ���$*#)� ��(�'���( )�� ).%� $� )'�#(��)�$# ,�)� ,���� .$*�'� ,$' �#�� ��� (.()�" '�&*�'�( $����)( �$' ���� )'�#(��)�$# �#)'.� (*�� �(

� ��#) �-%�#(�

� ��'+��� (�!�(

� ��#�(��� �$$�( �#+�#)$'.

�$* "*() *(� (�- �!%��#*"�'�� ���'��)�'( �# )��( ���!�� �$ "� � ��)� �#)'. "$'��������#)� .$* (�$*!� �$#(���' *(�#� $#!. #*"��'( �# )�� $����)�

Subsidiary - “Minor Account”

�*�(����'. ���$*#)( �'� (*���+�(�$#( $� $����) ���$*#)(� �(� � (*�(����'. ���$*#),��# .$* #��� "$'� ��)��!�� ���$*#)�#� ��)�+�). �$' �# $����) ���$*#)�

�$* ��# *(� *% )$ ����) �!%��#*"�'�� ���'��)�'( �# )��( ���!��

Account Numbers

# ���$*#) #*"��' �#�!*��( �$)� )�� �*(�#�(( *#�) �#� $����)�(*�(����'. �$��(��$* ��# *(� %�'�$�( �)�� ����*!)�� �$""�(� $' $)��' *(�' ����#�� (."�$!( )$(�%�'�)� )�� �$"%$#�#)( $� )�� ���$*#) #*"��'�

Where What

Business Unit ObjectMAJOR

SubsidiaryMINOR

Required Optional

BBBBBBBBBBBB OOOOOO SSSSSSSS

�$' �-�"%!�� .$* ��# ��)��$'�/� )�� 0��(� �# ��# (� $����) ����$*#) ����� �#)$)�� �$!!$,�#� (*�(����'. ���$*#)(

������ � ���' �'�� ��)�$#�! ��#

�������� ��'() �#)�'()�)� ��#

��������� ��'() ��# $� �'�#��

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Product Costing and Manufacturing Accounting

4–10 Release A7.3 (June 1996)

See Also

� ��� ���� ������� ��� � ������� �$ *�� ���� � ���������� �� ���� �%(

%*��( #�*�%�) �%( $+#��(�$� ���%+$*)�

� ��� ���� ������� ��� � �$ *�� ���� � ���������� �� ���� �%( %*��(

#�*�%�) �%( $+#��(�$� ���%+$*)�

Level of Detail

�%+ �))��$ "�,�") %� ��*��" ��� )� *% �%$*(%" -���� ���%+$*) �(� )+�*%*�"���+(�$� *�� (%""+& &(%��))� ��� )/)*�# �")% ��)&"�/) *�� "�,�" %� ��*��" /%+ ,��-%$"�$� �$� �$ &(�$*�� (�&%(*)�

�)� �� � *�(%+�� �%( ���%+$*)� �� � �) (�)�(,�� �%( �%#&�$��) �$� �� ��%( �+)�$�)) +$�*)� ��� )/)*�# +$��("�$�) �� � %$ ��"�$�� )���* (�&%(*) �$��� ) � �$� %$ �$�%#� )*�*�#�$* (�&%(*)�

Reserved for Company

Reserved for Business Unit

Title Accounts

Reserved forJob Cost

��� �%""%-�$� �+���"�$�) �&&"/ -��$ /%+ �))��$ "�,�") %� ��*��" *% ���%+$*)�

� �))��$ �� ) )�'+�$*��""/ �$� �% $%* )!�& � "�,�" %� ��*��"� �%$0)�'+�$*��"

"�,�") %� ��*��" ��+)� (%""+& �((%() �$ ��$�$���" (�&%(*) *��* (+$ �* � "�,�"/%+ ��� $%* +)��

� �))��$ �� � *% ��"�$�� )���* *�*"� ���%+$*) �%( �))�*)� "����"�*��)� �$�

�'+�*/�

� �))��$ ��*��( �� � %( �� *% #� %( *�*"� ���%+$*) %$ *�� �$�%#�

)*�*�#�$*� �%( �.�#&"��

� ��,�$+�)

� �(��* �%)*)

� ��$�(�" �$� ��#�$�)*(�*�,� �.&�$)�)

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Release A7.3 (June 1996) 4–11

� �+ �) !&�'%� �&� �/(�&*�*

What Is Subledger Accounting?

�& ���!+!'& +' + � )��,$�) �,*!&�** ,&!+�'�"��+�*,�*!�!�)0 %�+ '� '� ���',&+�'�!&�� 0', ��& ,*� *,�$����) ���',&+!&�� �,�$����)* �)� 1*,��!-!*!'&*� '����',&+ ��+�!$* �') ��+��')!�* + �+ 0', �' &'+ .�&+ !& + � (�)%�&�&+ � �)+ '����',&+*�

� � *,�$����) �&� *,�$����) +0(� �') � ��&�)�$ $����) ���',&+ .')# +'��+ �) +'()'-!�� ��+�!$�� ���',&+!&� +' + � ��',&+ ��*+�) +��$� �������� � � *,�$����)&,%��)* ���'%� + � �,�!+ +)�!$ �') + � ('*+�� *,�$����) +)�&*��+!'&*�

�', ��& �)',( �&� )�(')+ +)�&*��+!'&* ('*+�� +' � ��&�)�$ $����) ���',&+ .!+ *,�$����) +0(�*� �,�$����) +0(�* �$$'. 0', +' -!�. ���',&+ +'+�$* !& %')� ��+�!$��', ��& �$*' )�(')+ '& *,�$����)* ��)'** ���',&+* ��') �/�%($�� �$$ ���',&+!&���+!-!+0 �0 �**�+ �� ') �0 .')# ')��) &,%��)��

�,�$����)* �!���) �)'% *,�*!�!�)0 ���',&+* !& + � �'$$'.!&� .�0*�

� �,�$����)* �' &'+ �)��+� ���!+!'&�$ )��')�* !& + � ��',&+ ��*+�) +��$�

��������

� �', �&+�) �&� ('*+ +)�&*��+!'&* +' + � *�%� ���',&+ ,*!&� �!���)�&+ �'��*

!& + � �,�$����) �&� �,�$����) �0(� �!�$�* )�+ �) + �& +' �!���)�&+���',&+*�

� �,�$����)* ��& �)��+� ���!+!'&�$ )��')�* !& + � ��',&+ ��$�&��* +��$�

������� �', �'&+)'$ + !* ,*!&� + � ('*+!&� ��!+ �'�� '& + � ��',&+��*+�) +��$��

Subledger Types

� �)� �)� �!� + ()����!&��� �)�2�'��� *,�$����) +0(�*� ��� '&� ��!+* ')-�$!��+�* + � *,�$����) &,%��) ���!&*+ � %�*+�) +��$��

Core Subledger Types

� ��)�** �''# &,%��)� � !* &,%��) !* ��!+�� ���!&*+ + � ��)�** �''#

��*+�) +��$� �������� �+ !* + � %'*+ �'%%'&$0 ,*�� *,�$����) +0(� �&� !*

,*�� �') + � ��+�!$ %�+ '� '� !&+�)�'%(�&0 *�++$�%�&+*�

� �,*!&�** �&!+ &,%��)� � !* &,%��) !* ��!+�� ���!&*+ + � �,*!&�** �&!+

��*+�) +��$� �������

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Product Costing and Manufacturing Accounting

4–12 Release A7.3 (June 1996)

Other Subledger Types

� �,0%+(!)/ �/!( )0(�!-� �$%. )0(�!- %. ! %/! �#�%)./ /$! �,0%+(!)/

��./!- /��'! ��������

� �!�.! �/!( )0(�!-� �$%. )0(�!- %. ! %/! �#�%)./ /$! �!�.! ��./!- /��'!

�������

� �/!( )0(�!- �.$*-/�� �$%. )0(�!- %. ! %/! �#�%)./ /$! �/!( ��./!- /��'!

�������

� ��'!. �- !- )0(�!-� �$%. )0(�!- %. ! %/! �#�%)./ /$! ��'!. �- !- ��./!-

/��'! �������

� �/-0�/0-! �0�'! #!-� �$%. %/!( %. ! %/! �#�%)./ /$! �$�-/ *" ��*0)/.

�*-(�/ /��'! ��������

� �*-& *- !- )0(�!-� �$%. )0(�!- %. ! %/! �#�%)./ /$! �*-& �- !- ��./!-

/��'! �������

�) � %/%*)� /$!-! �-! /$-!! .0�'! #!- /3+!. ��� �� �) �� /$�/ 3*0 ��) !"%)!2%/$ 0.!- !"%)! �* !. �.3./!( ��� /3+! ���� �$!.! /3+!. �-! )*/ ! %/! �#�%)./�)3 /��'!.� �*0 .!/ 0+ /$!.! /3+!. %" 3*0 2�)/ /$! .3./!( /* ! %/ 1�'0!. �#�%)./ �"*-(�/ -!,0%-!(!)/ -�/$!- /$�) � .+!�%"%� 1�'0!�

Posting Edit Codes

�.! +*./%)# ! %/ �* !. ����.� /* !.%#)�/! 2$%�$ ���*0)/. 0.! .0�'! #!-. �) $*2 /$! .3./!( +*./. ���*0)/.� �$!.! �* !. !"%)! $*2 /$! .3./!( 0+ �/!. /$!#!)!-�' ���*0)/%)# /��'!. �) /$! /3+! *" %)"*-(�/%*) *) 2$%�$ 3*0 ��) .!�-�$*- +-%)/ � -!+*-/�

�!/ /$! ��� *) /$! ��*0)/ ��./!- /��'! "*- �'' ���*0)/. /$�/ 0.! .0�'! #!-���*0)/%)#� �.! *)! *" /$! "*''*2%)# ���.�

� �0((�-3� �*./. .0�'! #!-. %) .0((�-3 "*-(�/ *) !1!-3 /-�).��/%*) /$�/

-!"!-!)�!. /$! ���*0)/� �*0 .!! *)'3 .0�'! #!- !/�%' %) /$! ��*0)/

�! #!- /��'!�

�$%. �* ! -!,0%-!. .0�'! #!- !)/-3�

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Release A7.3 (June 1996) 4–13

� ����� �#$# #%������"# �� ��$����� ��"��$� ��� #(#$�� #$�"�# $��

#%������" �� ��$��� �� ��$� $�� ����%�$ �����" ��� ����%�$ ������#

$����#�

���# ���� "�!%�"�# #%������" ��$"(�

��# ��$ ����' #%������" ��$"( ��" $�� ����%�$�

���� ����'# ��� �#$���� ��� #(#$�� �#$# $�� #%������" �� ��$����� ��"��$� �

����� ���� ���# ��$ "�!%�"� #%������" ��$"(�

What Is the Chart of Accounts?

��� ���"$ �� ����%�$# �# � "���"� �� $�� &���� ����%�$# (�% �##��� $� $�� �%#���##%��$# '�$��� (�%" ��� ��(�# "� �"$��� #$"%�$%"�� ���� (�% #�$ % (�%" ���"$ ������%�$#� (�% ������ $�� ����$��� �� $�� ����%�$# %#��� �%$���$�� ����%�$�����#$"%�$���# ����#� $��$ ������$� '���� �%���" "����# "� "�#��$ �##�$#� �������$��#���� #� ���

��� ���"$ �� ����%�$# �����# '�$� $�� ����" �������# �� (�%" $"��#��$���# ������$��%�# '�$� ��$����� $"��#��$��� ��#�"� $���#�

������ ������� ����$�

� � � � �� ������� ����$�

������� ��� �� ������� ����$�

�������� ������� �$�$����$�

�������� ������� �$�$����$�

��� ���"$ �� ����%�$# ��# ��(# $�� �����'��� ������$#�

� ��� ����%�$ �%���"

� ��� �#$��� ���$ ����#

� ��� ��&�� �� ��$��� �##����� $� $�� ����%�$

� ����� ����%�$# �"� �##����� $� '���� �%#���## %��$#

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Product Costing and Manufacturing Accounting

4–14 Release A7.3 (June 1996)

Example: Chart of Accounts

Acct DescriptionPostEdit LOD

B/SBU100

DENBU210

100010011100111011301200121012151400180018101890

AssetsCurrent Assets Cash Cash in Bank Short–Term InvestmentsAccounts Receivable Trade Accounts Receivable Allow for Doubtful AccountsInventoryPrepaid Expenses Prepaid insurance Other Prepaid Expenses

20002001202020602100216021703900

Fixed AssetsProperty and Equipment BuildingsFurniture & Office EquipmentAccumulated Depreciation Accum Depr – Buildings Accum Depr – Office Furniture/Equipment Accum Depr – ComputerOther Assets

NNNN

NMM

NN

345675655666

XXXXXX6XXXXX

NN

N

N

4566656665

XXXXXXXXXX

What Are Work Order Variances?

�������� ��� ���� ��� ����� �������� ���� �� �� ��� ����� ���� �� ������� �������� ��� �� ������ ����� ����� �������� �� � ��� �� �� ������ ������ �� ��������� �� ������ �� ��� ��� � �������� �� ��������

Frozen Current Planned Actual

Engineering Variance Planned Variance Actual VarianceFrozen Materials, Routing,

and Overheadversus

Current Materials,Routing,

and Overhead

Current Bills, Routing,and Overhead

versusWork Order Parts List

and Routing Instructions

Material Usage,Labor Efficiency,

Work Order Parts List,and Routing versusActual Transactions

��� �������� ������� ��� ������� �����

����������� ��� �� ����� ������ ��� ����� �������� ����

���������� ����� ��� ��������� �� ��� �������� � ���

�������� ������ ��� ��� ������ ���� ������� ��� ���

���� � ��������� ��������� ��� �������� ������

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Release A7.3 (June 1996) 4–15

������� �� ��������� ������� ��� ������� ����� ����� ���� ���

����� �� ������� ��������� � ������ ���� � ���

����� ��� �� ��� ���� �� �� ���� ���� � �������

������������� ����� ������� �� ����� ���� �� ������

���� �� ���

����� �� ��������� ������� ��� ���� ����� ����� ���� ���

���� �� �� ���� ���� � �������� � ��� ������ �

���� ��� ���� ����� ������� ����� ��� ���� �� ���

����� ������� �� ����� ���� ���

� ����� ������

� ����� ����� � ���������

� ����� �����������

���� � �����

�� ��������� ������� ��� ����� � ���� ����

������ ��� �� ��� ���� �� �� ��������

�������� �����

�� ��������� ������� ��� ����� � ���� ������

������ ��� �� ��� ���� �� �� ���� �����

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Product Costing and Manufacturing Accounting

4–16 Release A7.3 (June 1996)

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Release A7.3 (June 1996) 4–17

Set Up Manufacturing Accounting

Setting Up Manufacturing Accounting

�"' ��! �'%&" �+� &�� ��!'���&'$�!� ���"'!&�!� %*%&� &" ��& *"'$ %#������ �!'���&'$�!� �!(�$"! �!& !���%�

��&&�!� '# �!'���&'$�!� ���"'!&�!� �"!%�%&% "� &�� �"��")�!��

� ��&&�!� '# ��!�$�� �����$ ��� � ���%% �"��%

� ��(��)�!� �'&" �&�� ���"'!&�!� �!%&$'�&�"!% ����%�

� ��(��)�!� ���% �"$ �!'���&'$�!�

���'%� &�� %*%&� ��!�$�&�% �"'$!�� �!&$��% ��%�� "! �") *"' %�& &�� '#�*"' %�"'�� ����!� &��%� "#&�"!% ��$��'��*�

���� ���'%� &�� %*%&� ��!�$�&�% �"'$!�� �!&$��% ��%�� "! �") *"' %�& &�� '#� *"' %�"'�� ����!� &��%� "#&�"!% ��$��'��*�

Setting Up G/L Class Codes

G41 Inventory Management Choose Inventory

Master/Transactions

G4111 Inventory Master/Transactions

Choose Item Branch/Plant Information

�� ���%% �"��% �$� '%�� �* &�� ���% &" ��&�$ �!� &" )���� ���"'!&% &�� %*%&� #"%&% &$�!%��&�"!%�

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Product Costing and Manufacturing Accounting

4–18 Release A7.3 (June 1996)

�� � �� ��� �� ���

� ���� ����������� �����������

�������� ��� ��������� ���� �

� ��� �����

� ���� ����������� �����������

�������� ��� ��������� ���� �

� ��� �����

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Set Up Manufacturing Accounting

Release A7.3 (June 1996) 4–19

����� ���������

��/!#+-4 � ��� � �+ ! /$�/ % !*/%"%!. /$! #!*!-�( (! #!- �(�.. /$�/ 4+0

2�*/ /$! .4./!) /+ 0.! 2$!* %/ .!�-�$!. "+- /$! ���+0*/ /+

2$%�$ %/ 2%(( ,+./ /$! /-�*.��/%+*� �" 4+0 + *+/ 2�*/ /+

.,!�%"4 � �(�.. �+ !� 4+0 ��* !*/!- ���� �"+0- �./!-%.'.� %*

/$%. "%!( �

�$! /��(! +" �0/+)�/%� ���+0*/%*# �*./-0�/%+*. ����.�

�((+2. 4+0 /+ ,-! !"%*! �(�..!. +" �0/+)�/%� +"".!/

���+0*/. "+- /$! �*1!*/+-4� �0-�$�.%*#� �* ��(!. �- !-

��*�#!)!*/ .4./!).� ��� ��/!#+-%!. )%#$/ �! �..%#*! �.

"+((+2.

�� �%-!�/ �$%, �- !-.

��� �-�*."!- �- !-.

��� �/+�' ��(!.

�$! .4./!) ��* #!*!-�/! ���+0*/%*# !*/-%!. ��.! 0,+* �

.%*#(! /-�*.��/%+*� �. �* !3�),(!� � .%*#(! .�(! +" � ./+�'

%/!) ��* /-%##!- /$! #!*!-�/%+* +" ���+0*/%*# !*/-%!.

.%)%(�- /+ /$!.!

��(!.��/+�' ��!�%/� 33333�33��� �/+�' ��(!. ��-! %/� 33333�33 �+./%*#��/!#+-4 ����/+�' �*1!*/+-4 ��!�%/� 33333�33�/+�' ���� ��-! %/� 33333�33

�(/$+0#$ /$%. "%!( %. "+0- �$�-��/!-.� +*(4 /$! (�./ /2+

�$�-��/!-. +" /$! ��/!#+-4 �* /$! (�./ �$�-��/!- +" /$!

�+�0)!*/ �4,! �-! 0.! /+ "%* /$! ����

Reviewing Automatic Accounting Instructions

Reviewing Manufacturing AAIs

Any Shop Floor Control menuEnter 29

G3141 Shop Floor Control Setup Choose Automatic

Accounting Instructions

���$ /-�*.��/%+* /$�/ �-!�/!. &+0-*�( !*/-%!. $�. �0/+)�/%� ���+0*/%*#%*./-0�/%+*. ����.� /$�/ %*./-0�/ /$! ,-+#-�) /+ ,+./ /+ .,!�%"%� ��� ���+0*/.��.!- !"%*! ���. �+**!�/ )�*0"��/0-%*# ���+0*/%*#� 4+0- �$�-/ +" ���+0*/.�

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Product Costing and Manufacturing Accounting

4–20 Release A7.3 (June 1996)

�#� ��#�#���! '�%$')�#�� �$* (�$*!� �'��)� ���( �$' ���� *#�&*� �$"��#�)�$# $��$"%�#-� )'�#(��)�$#� �$�*"�#) )-%�� �#� ��� �!�(( )��) -$* �#)���%�)� *(�#��

�$ �'��)� ��� �#)'��( �$' )'�#(��)�$#(� )�� ���( ����(( )�� �$!!$,�#� �#�$'"�)�$#)$ ��#� )�� ���$*#) #*"��' )$ *(��

� $"%�#- #*"��'

� �$�*"�#) )-%�

� ��� �!�(( �$��

� $() �$"%$#�#)

� '�#�� $' �*(�#�(( *#�)

���� ��� $' '��$'� )-%� %$�#)( )$ � (%������ ��� ���$*#) �$#(�()�#� $� � �*(�#�((*#�)� �# $����)� �#� � (*�(����'- �$��� ���� ��,�'�( ����#�( "�#*���)*'�#� ���(�) )�� ���� !�+�!� �( (�$,# �# )�� �$!!$,�#� )��!��

���� ��'

��%�#���$��&��$$� ����$

�%������( ,���� ��!�#�� (���) ��� ���$*#)( �'� *(��

,��# �((*�#� '�, "�)�'��!( $' %�')( �'$" �#+�#)$'- )$

,$' �# %'$��((� �!($ *(�� )$ �((*� �$"%!�)��

(*��((�"�!��( �'$" �#+�#)$'- ��� �#)$ ,$' �#

%'$��((�

���� �"#� �! �#"��$$ $' ����) )'�#(��)�$#(� �#�'��(�( )�� "�)�'��! +�!*� $�

,$' �# %'$��(( �- �((*�#� '�, "�)�'��!( �#� %�')( )$

,$' $'��'(� �!($ '��$'�( �#�'��(�( �# ��'��) !��$'�

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Product Costing and Manufacturing Accounting

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4–26 Release A7.3 (June 1996)

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Processing Options for Manufacturing AAIs

DEFAULT INFORMATION: 1. Enter the default skip to AAI ____________ Number:

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Release A7.3 (June 1996) 4–29

Understand Work Orders in Accounting

About Work Orders in Accounting

�� ��� ���� ���� ���� ����� �#���� ������ ����� ���������� "��� "��� ���������� ������� �� ���� ������� ��� ��� ���� ����� ������������� ���� ���� �� ��� "�������� ������� ��� ������ ��� ���� ���� ���� ������ �� ��������� ������ �� ����"��� #� �������� ��# ���� �� ��� �������� #� ������ � ����������� ���� ��� ���� �� ��� �� � !�������� �� !�������� ��� ���� ����� "��� #� � � �� ����������� ��� ����������

See Also

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� ��� �� ��� ���� ����������

What Is a Work Order?

� "��� ����� �� � ��� ��� �� ���� �� � ������� � �����# �� �� ���� # � ��!�������

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4–30 Release A7.3 (June 1996)

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What Happens when You Create a Work Order?

�� ������ � !��� ������ "�� �������" �� ��� ������ ��� ����� ��� ����������� ����������"� ��� ��� ��������� ���� ��� ��� !��� ������

��� �����!��� ������� ����������� ��� ���! �� ����������� !��� "�� ������ � !���������

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Release A7.3 (June 1996) 4–31

Create Work Orders

Work OrderMaster

Work OrderVariances

Work OrderEntry

P48013

UPDATEDINFORMATION

F4801 F3102

How Do You Attach the Parts List and Routing Instructions?

Understanding Manufacturing Accounting

About the Parts List and Routing

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���� �!���"" ��!� !��!" �##����" #�� �!#" ��"# ��� !�$#��� ��"#!$�#���" #� �&�!� �!��!� #�� "("#�� ��� �!�" #�� �!�)�� "#����!� ��"#" #� #�� �$!!��# ��"#"���� �!�)�� "#����!� ��"#" ���� �!�� #�� �"# �� ����#" #���� ����������"�� �� #�� �!������ ���� �� ��#�!��� ��� !�$#���� ��� �$!!��# ��"#" �!�����$��#�� �!�� #�� %��$�" �� #�� �"# �� ����#" #����� ��"�� �� #�� �$!!��# �!#" ��"# ��� !�$#��� ��"#!$�#���"� �� � ��"�!� ���( �'�"#" ��#&��� #�� �!�)��"#����!� ��"#" ��� #�� �$!!��# ��"#"� #�� ���$�# �� #�� ��"�!� ���( ������" #���������!��� %�!������

Process Work OrdersF30026

CostComponents

F4801

Work OrderMaster

Process WorkOrdersP31410

F3102

Work OrderVariances

F3111

Work OrderParts List

F3112

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UPDATEDINFORMATION

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Understand Work Orders in Accounting

Release A7.3 (June 1996) 4–33

Example: Engineering Variance Inquiry

See Also

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What Happens when You Revise a Work Order?

Understanding Manufacturing Accounting

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Product Costing and Manufacturing Accounting

4–34 Release A7.3 (June 1996)

See Also

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About Unaccounted Units

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How Do You Issue Material to a Work Order?

Understanding Manufacturing Accounting

What Happens when You Issue Material?

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Understand Work Orders in Accounting

Release A7.3 (June 1996) 4–35

Material Issues

Material IssuesP31113

Work OrderParts List

UPDATEDINFORMATION

F3111

Item Ledger

F4111

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Product Costing and Manufacturing Accounting

4–36 Release A7.3 (June 1996)

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What Happens when You Record Hours and Quantities Used?

Understanding Manufacturing Accounting

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Understand Work Orders in Accounting

Release A7.3 (June 1996) 4–37

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What Happens when You Record Component Scrap?

Understanding Manufacturing Accounting

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What Happens when You Record Completions to a Work Order?

Understanding Manufacturing Accounting

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Product Costing and Manufacturing Accounting

4–38 Release A7.3 (June 1996)

Work Order Completions

Work OrderCompletions

P31114

Work OrderMaster

UPDATEDINFORMATION

F4801

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Understand Work Orders in Accounting

Release A7.3 (June 1996) 4–39

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Release A7.3 (June 1996) 4–41

Work with Work Orders

G31 Shop Floor Control Choose Daily Order

Preparation — Discrete

G3111 Daily Order Preparation Choose an option

Working with Work Orders

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Creating a Work Order

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See Also

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Work with Work Orders

Release A7.3 (June 1996) 4–43

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Product Costing and Manufacturing Accounting

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)+��+� �"� �.,#(�,, .(#- )( -"� ��� -��&�, '.,- �� �&�(%�

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Attaching a Parts List and Routing Instructions

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Work with Work Orders

Release A7.3 (June 1996) 4–45

See Also

� %%���� � %�� ��#%$ ��$% � %�#��%�'��( ������� �� ��� ��!" ��!!# ! %#!�

��$�#�%� �� &���%&#� � &���

� %%���� � %�� ��#%$ ��$% � %�#��%�'��( �� ��� ��!" ��!!# ! %#!� ��$�#�%�

�� &���%&#� � &���

� %%���� � %�� �!&%� � � %�#��%�'��( ������� �� ��� ��!" ��!!# ! %#!�

��$�#�%� �� &���%&#� � &���

� %%���� � %�� �!&%� � � %�#��%�'��( �� ��� ��!" ��!!# ! %#!� ��$�#�%�

�� &���%&#� � &���

� �#!��$$� � �!#� �#��#$ �������� �� ��� ��!" ��!!# ! %#!� ��$�#�%�

�� &���%&#� � &���

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&���

Processing Options for Process Work Orders

GENERATION INFORMATION: 1. Enter one of the following: ____________ 1 – Parts List only 2 – Routing only 3 – Both Parts List and Routing If left blank, neither Parts List nor Routing will be generated. 2. Enter a ’1’ to use the W.O. Date ____________ for Effectivity checking. (Default is the W.O. Start Date.)

UPDATE INFORMATION: 3. Enter the new Status Code for the ____________ Work Order Header. If left blank, status will not be changed.

WORK ORDER PRINT INFORMATION: 4. Enter a ’1’ to print Work Orders. ____________ If printing Work Orders:

PARTS LIST PRINT INFORMATION: 5. Enter a ’1’ to print Parts List ____________ 6. Enter a ’1’ to print the 2nd line of ____________ information, which is scrap and related work center. 7. Enter a ’1’ to print Parts List on a ____________ new page. 8. Enter the DREAM Writer Version of ____________ the Parts List to print. If left blank, XJDE0001 is used. (See Form ID P31415.) 9. Enter a ’1’ to print a consolidated ____________ Parts List.

ROUTING INSTRUCTIONS PRINT INFO:10. Enter a ’1’ to print Routing ____________11. Enter a ’1’ to print Routing on a ____________ new page.12. Enter the DREAM Writer Version to be ____________

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Product Costing and Manufacturing Accounting

4–46 Release A7.3 (June 1996)

executed for the desired sequencing of the Routing. If left blank, the operation sequence is used. (See Form ID P314151.)

BACKSCHEDULING INFORMATION:13. Enter the Unit of Measure for ____________ backscheduling.

SHOP PACKET SUMMARY INFORMATION:14. Enter a ’1’ to print the Shop ____________ Packet Summary.

SHORTAGE REPORT INFORMATION:15. Enter the DREAM Writer Version of ____________ the Shortage Report to execute. If left blank, no shortage report will be printed. (See Form ID P31418.)

BAR CODE INFORMATION:16. Enter the DREAM Writer Version to be ____________ executed for the desired print overrides for Bar Coding. (See Form ID P31413.)

INVENTORY ISSUE INFORMATION:17. Enter the DREAM Writer Version of ____________ Batch Inventory Issues to execute. If left blank, the Inventory Issues program will not be called. (See Form ID P31420)

PURCHASE ORDER INFORMATION: (Used for Sub-Contract Routings)18. Enter the Document Type ____________19. Enter the Line Type ____________20. Enter the Beginning Status ____________21. Enter a ’1’ to default the tax area ____________ from the ’Ship-To’ address book number. If left blank, the tax area will default from the Supplier address book number.

SALES ORDER INFORMATION:22. Enter the new Line Type for kit ____________ and configured components. This is used to avoid issuing inventory from Sales Order processing. The Line Type used should be inventory interface ’N’. If left blank, Line Type will not be changed.23. Enter the Next Status for Sales ____________ Order kit and configured component lines. (This is used to bypass the normal flow of the order, i.e., Pick Slip.) If left blank, status will not be changed.

24. Enter a ’1’ to print Sales Order ____________ Text lines.

CONFIGURED ITEM COSTS:25. Enter one of the following options ____________ for calculating the standard cost for configured items in the WO

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Work with Work Orders

Release A7.3 (June 1996) 4–47

Variance file (F3102). 1 – Always calculate the standard cost. 2 – Only calculate the standard cost if it has not already been done (no variance records exist.) If left blank, standard cost will not be calculated.

BOM SUBSTITUTES:26. Enter ’1’ to allow the use of ____________ Bill of Material substitutes in case of a shortage.

PURCHASING JOURNAL ENTRIES:27. Enter a ’1’ to load the Work Order ____________ Number into the Subledger field of the purchasing J/E’s.

BLANKET/QUOTE PROCESSING:28. Enter a ’1’ for automatic blanket ____________ order release processing.

BUILD AGAINST PRIOR REVISIONS:29. Enter a ’1’ to permit building ____________ work orders against prior revision levels. The revision level in the work order header (F4801) will be used to select the parts list to attach to the work order. If left blank, prior revision level bills will not be selected.

WAREHOUSE PROCESSING:30. Enter the request processing mode: ____________ 1 – Generate requests only 2 – Generate requests and process using the subsystem. If left blank, requests will not be generated.

31. If processing pick requests using ____________ the subsystem, enter the DREAM Writer version to use. If left blank, XJDE0002 will be used. (see Form ID P46171)

32. Enter the default staging location ____________ for moving goods out of the warehouse. The parts picked from the warehouse are staged at this location prior to use within manufacturing. (F1=Location Window)

33. Enter a ’1’ if the default staging ____________ location should be checked for availability. If the part is available at the staging location a request will NOT be generated. This option only applies to parts without work center locations.

QUALITY MANAGEMENT OPTIONS:34. Enter a ’1’ to attach the ____________

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Product Costing and Manufacturing Accounting

4–48 Release A7.3 (June 1996)

Work Order/Routing tests.

GENERIC TEXT PRINT OPTIONS:35. Enter a ’1’ to print component ____________ generic text on the Parts List.36. Enter a ’1’ to print operation ____________ generic text on the Routing.

Issuing Parts to the Work Order

� "� !�� ���� ��& ���! !� !�� $��� ������ ���� ��� ��"� $�& !� � "� ���! �

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See Also

� ����� ����� ����� ����� �� !�� ��� ����� ������� ��� ���� ������ ������

�����

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Work with Work Orders

Release A7.3 (June 1996) 4–49

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Product Costing and Manufacturing Accounting

4–50 Release A7.3 (June 1996)

Recording Hours and Quantities Used

G31 Shop Floor Control Choose Daily Order

Reporting – Discrete

G3112 Daily Order Reporting – Discrete

Choose Hours and Quantities

�� #� ���� �� ����� �� "��� ������ #� ������ ��� �� �� ����� ������ ����� �� ��� � ���� �� ����� ��������� �� �� � �����

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Work with Work Orders

Release A7.3 (June 1996) 4–51

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Product Costing and Manufacturing Accounting

4–52 Release A7.3 (June 1996)

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Work with Work Orders

Release A7.3 (June 1996) 4–53

����� ���������

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&�� �� '���&'$� � %*%&�� � � �!$� $��$ ���� &$*�

&��% ����� �� � ����&� �!�"��&�� !$ %�$�""�� #'� &�&��%�

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�� �

�%�$ ���� �� �!�� %*%&�� ��� &*"� �� ��� !"�$�&�!

%&�&'% �!�� &��& ��� &����% &�� �'$$� & %&�&'% !� � )!$�

!$��$ !$ � �� ��$� � ��� �� !$��$ �% &�� !"�$�&�! %&�"%

� &�� $!'&� � �$� �!�"��&���

Recording Component Scrap

��� *!' $�"!$& &�� #'� &�&* !� �!�"! � & ��&�$��� %�$�""��� � � *!' $' �!'$ �� &$��% �!$ �!$� � �$!��%% !$ �!�"��&�! %� &�� "$!�$�� ����'��&�% &�� �) �� �!%& (��'� �!$ &�� "�$� &� � &�� ��!' & !� &�� %�$�""�� ��&�$��� �����$%�$!� &�� �%&���&�� %�$�" ��!' & ! &�� ���� !� ��&�$���� &��% �����$� �� '"��&�%&�� ��!' & !� &�� ��&'�� (�$�� ���

See Also

� �������� ��������� ����� �������� � &�� ���� ���� ������� ��������

������������� ����

� �������� ��������� ����� � &�� ���� ���� ������� ��������

������������� ����

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Product Costing and Manufacturing Accounting

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� ����� ����� ����

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Work with Work Orders

Release A7.3 (June 1996) 4–55

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Product Costing and Manufacturing Accounting

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Work with Work Orders

Release A7.3 (June 1996) 4–57

�� ��� �������

�������� �� �� � ��� ��� � �� ����� ���� � �������� �� ��������

What You Should Know About

��������� ���� �� �� ����� �� � � �������� ���� ��� �� ���� �� ����

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�� � ���� �����

Processing Options for Component Scrap

DEFAULT FORMAT: 1. Enter a ’1’ for Item Number entry. ____________ Blanks will default to Work Order Number entry.

DEFAULT VALUES: 2. Item Ledger Transaction date. ____________ (Blanks will default to the current date).

3. Reason Code. ____________

4. Enter the document type associated ____________ with the Component Scrap Transaction.

SERIAL NUMBER PROCESSING: ____________ 5. Enter the Document type used for Serial Number Issues. If left blank ’IM’ will default.

Recording Completions to the Work Order

G31 Shop Floor Control Choose Daily Order

Reporting — Discrete

G3112 Daily Order Reporting —Discrete

Choose Full Completion

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Product Costing and Manufacturing Accounting

4–58 Release A7.3 (June 1996)

���� &�" ���� � ����"�!��� �� � $��� ����� �� !�� ��� ������ &�" �" ! ������!�� ������!��� !� ��#��!��&� ��� � !��� ��!��� "���!� ������ �� !�� ��#��!��&���������! & !��� ��" ��� ������ ������!��� �� !�� �����$��� $�& �

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See Also

� ������ ��� ���� ������ � ������ �� !�� ���� ���� ��� ��� ������ �

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� ������ ��� ���� ������ �� !�� ���� ���� ��� ��� ������ � ���!��� !����

!���

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Work with Work Orders

Release A7.3 (June 1996) 4–59

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Page 256: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

ÑÑ Exercises��� '�� �*�%��&�& �#% '��& ���$'�%�

Product Costing and Manufacturing Accounting

4–60 Release A7.3 (June 1996)

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�#!$ �'�� #% ��"�� ���

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'�� &'�'(& #� � )#%� #%��% #% �"��"��%�"� ���"�� #%��%�

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Release A7.3 (June 1996) 4–61

Create Journal Entries

Creating Journal Entries

�!& �#��%� �!&# �� � %#��$ �!# (!#� � "#!��$$ ��$$&�$� ���!# � %#)� � � ����� �#& %����� �!�"��%�! $� � � �� &���%&#� � '�#�� ��$ �$ %�� ��#$% $%�" %!(�#�$"!$%� � %��$� (!#� !#��# %#� $��%�! $ %! %�� �� �#�� �����#�

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Journal Entries and the Three-Tier Process

��� )!& � %�# ����) �!&# �� %#� $��%�! $� )!& �#� "�#�!#�� � %�� ��#$% !� %�#��$%�"$ � %�� ��� ��(�#�$ %�#��+%��# "#!��$$� ���$ "#!��$$ �$ &$�� %�#!&��!&% ��� ��� ��(�#�$ � %#) "#!�#��$ � � � ��&��$ %�� �!��!(� � $%�"$

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Product Costing and Manufacturing Accounting

4–62 Release A7.3 (June 1996)

��� �# #*�"� �%�$��� � (&'%�'�& '�� '�%��,'��% $%#��&&�

1 Enter journal entries

2 Review the batch and

3 Post transactions

JournalEntries

BatchReview

PostGeneralJournal

Updates AccountLedger table (F0911)with unposted records

Creates unpostedbatch header records

Updates batch headerstatus to a D (posted)

Transactions are postedto Account Balancestable (F0902)

Updates AccountLedger records (F0911)

F0011

F0911

F0011

AccountLedger

Updates batch header to anApproved status and makesdocuments eligible forposting

F0011

F0902

BatchHeaderRecords

AccountBalances

F0911AccountLedger

BatchHeaderRecords

BatchHeaderRecords

into a batch

approve for posting

Generating Journal Entries

��"�%�'�"� �#(%"� �"'%��& #��(%& �" '*# *�+&�

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Create Journal Entries

Release A7.3 (June 1996) 4–63

�( -"� ��(. ��-.+#(! ���).(-#(! ,1,-�'� 1). .,� *+)!+�', -) �+��-� $).+(�&�(-+#�, )+ /�+#)., -1*�, ) ,")* &))+ ��-#/#-1� #(�&.�#(!�

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Detail Journal Entries

�) �(-�+ ��-�#& $).+(�& �(-+#�, )+ � 0)+% )+��+ �1 �),- �)'*)(�(-� �(-�+ ��# �+�(- )�$��- ���).(- (.'��+ )+ ���" �),- �)'*)(�(-�

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Product Costing and Manufacturing Accounting

4–64 Release A7.3 (June 1996)

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See Also

� ������� �������� �� ����� � �� ���

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� ���� ����� �� ����� � �� ���

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Create Journal Entries

Release A7.3 (June 1996) 4–65

Creating Journal Entries for Work in Process or Completions

G31 Shop Floor Control Choose Daily Manufacturing

Accounting

G3116 Manufacturing Accounting Choose an option

�(-*'�% �',*"�+ �(* �(*$ "' �*(��++ (* �(&)%�,"('+ �*��,�+ #(-*'�% �',*"�+ �(*+!() �%((* ��,".",0� �(- ��' *�)(*, ,*�'+��,"('+ �(* &�,�*"�% "++-�+� �(&)%�,"('+��'� %��(* �'� &��!"'� !(-*+ *�)(*,�� � �"'+, � /(*$ (*��*�

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Product Costing and Manufacturing Accounting

4–66 Release A7.3 (June 1996)

��� #'#$�� %#�# $�� � �� &��� ��$� $ ��$�� $�� $"��#��$� � $ $�� � ��� %�$

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31802 J.D. Edwards & Company Page – . . . 1 Manufacturing WIP Journal Entries Date – . . . 2/ 21/98 for Completed Work Orders Status Equal to 95

Batch G/L AAI Do G/L Cost Document Or Number Account Number Date Numb Ty Cat Type Number Ty Amount Error Messages –––––––– ––––––––––––––––––––––––––––– –––––––– –––– –– –––– –––– –––––––– –– –––––––––––– ––––––––––––––––––––––––––––––––––– ––––– 122764 02/21/98 No Errors – Batch Ready for G/L Pos t

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31803 J.D. Edwards & Company Page 1 Batch Type – 0 Manufacturing WIP Journal Entries Date 4/03/98 Batch Number – 129172 for Work Orders in Process Batch Date – 04/03/98 Status Less Then 95 Report Mode – Summarize by Acct. across WO’s J/E Mode – Summarize by Acct. across WO’s G/L RECAP (Summarized by Account) Do Document Or G/L Co Account Description G/L Account . . . . . Amounts . . . . . LT Ty Ty Date Explanation Subldgr–Ty Debit Credit –– –––––––– –– –––––––– ––––– ––––––––––––––––––––––––––––– ––––––––––––––––––––––––––––– ––––––––––––––– ––––––––––––––– –– IM 135634 WO 06/30/98 00200 Material M30.1710.A1 3,416.28 AA Material Charged To W.O.’s Summarized W.O.’s IM 135634 WO 06/30/98 00200 Material M30.1510.A1 3,416.28– AA Material Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Outside Ops M30.1710.D1 67.05 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Labor M30.1720.B1 59.86 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Variable Labor M30.1730.C3 44.18 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Fixed Labor M30.1730.C4 36.82 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Other Charges M30.1740.X 254.55 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 R&D M30.1740.X5 .30 AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Accrued Payroll 200.4205 59.86– AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Actual Burden Clearing Accoun 200.4333 335.85– AA Labor Charged To W.O.’s Summarized W.O.’s IH 135634 WO 06/30/98 00200 Other Accrued Expenses 200.4420 67.05– AA Labor Charged To W.O.’s Summarized W.O.’s IC 135634 WO 06/30/98 00200 Material M30.1510.A1 3,332.07 AA Completed W.O.’s To Inventory Summarized W.O.’s IC 135634 WO 06/30/98 00200 Material/Scrap M30.1510.A2 95.76 AA Completed W.O.’s To Inventory Summarized W.O.’s IC 135634 WO 06/30/98 00200 Outside Operations M30.1510.D1 67.05 AA Completed W.O.’s To Inventory Summarized W.O.’s IC 135634 WO 06/30/98 00200 Direct Labor M30.1520.B1 55.92 AA Completed W.O.’s To Inventory Summarized W.O.’s IC 135634 WO 06/30/98 00200 Setup Labor M30.1520.B2 6.69 AA Completed W.O.’s To Inventory Summarized W.O.’s IC 135634 WO 06/30/98 00200 Labor Efficiency M30.1520.B4 12.99

Configured Items

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Product Costing and Manufacturing Accounting

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See Also

� ��������� ����� ��� ���������� ����������� ��������

� ��������� ��� ������� ��� ��������

� ��������� ��� ������� ���

Processing Options for Journal Entries for Work in Process or Completions

1. Enter the G/L Date. If left blank, ____________ the current date will be used.

2. Enter a ’1’ to create journal ____________ entries. If left blank, ’Proof’ mode is assumed.

JOURNAL ENTRY SUMMARIZATION: 3. Enter a ’1’ to summarize Material ____________ Issues by Account within Work Order.

4. Enter a ’1’ to summarize by Account ____________ ACROSS work orders. WARNING: This option will reduce the number of journal entries. See Helps.

REPORT OPTIONS: 5. Enter a ’1’ to print an Accounting ____________ Journal.

6. Enter a ’1’ to print subtotals by ____________ Document Type and Document.

REPORT SUMMARIZATION: 7. Enter a ’1’ to summarize Material ____________ Issues within work order.

8. Enter a ’1’ to summarize by Account ____________ ACROSS work orders. WARNING: This option will reduce the report output. See Helps. 9. Enter a ’1’ to default the Work ____________ Order number into the Subledger field.

10. Enter the new Status Code for the ____________ Work Order. If left blank, the status will not be changed.

11. Enter the Document Type associated ____________ with Inventory Scrap.

12. Enter the Document Type to default ____________ for Shop Floor Activity. (NOTE: This will only be used if no Document Type exists in the Work Order Routing file, F3112.)

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Create Journal Entries

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What You Should Know About Processing Options

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G3 Manufacturing Systems Choose Product Costing

G3014 Daily Product Costing Choose Variance Inquiry

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Product Costing and Manufacturing Accounting

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Create Journal Entries

Release A7.3 (June 1996) 4–71

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Product Costing and Manufacturing Accounting

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Product Costing and Manufacturing Accounting

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� � ��� ����������� ��� ��������� ������

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Creating Journal Entries for Work Order Variances

G31 Shop Floor Control Choose Daily Manufacturing

Accounting

G3116 Manufacturing Accounting Choose Variances

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Create Journal Entries

Release A7.3 (June 1996) 4–75

���� �"�!���� !��� � ��$�#��� %�" ��� ���% �"� �! �� ����� ���� ���� ��� ����$��� ������

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Journal Entriesfor Work in Process

or Completions(P31802)

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varianceinformation

Process WorkOrders

(P31410)

Journal Entries forVariances(P31804)

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Reports

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Product Costing and Manufacturing Accounting

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� �5. 4)& �/52.", �.42*&3 '/2 !/2+ *. �2/$&33 /2 �/-0,&4*/.3 02/(2"-�

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Page 273: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Create Journal Entries

Release A7.3 (June 1996) 4–77

31804 J.D. Edwards & Company Page – . . . 3

Manufacturing Variance Journal Entries Date – . . . 4/03/98

for Completed Work Orders

Order Status EQ 96

Batch G/L AAI Do G/L Cost Document Or

Number Account Number Date Numb Ty Cat Type Number Ty Amount Error Messages

–––––––– ––––––––––––––––––––––––––––– –––––––– –––– –– –––– –––– –––––––– –– –––––––––––– ––––––––––––––––––––––––––––––––– –––––––

129173 04/03/98 No Errors – Batch Ready for G/L P ost

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Product Costing and Manufacturing Accounting

4–78 Release A7.3 (June 1996)

31805 J.D. Edwards & Company Page 1 Batch Type – Manufacturing Variance Journal Entries Date 4/03/98 Batch Number – 129173 for Completed Work Orders Batch Date – 04/03/98 Order Status EQ 96 Report Mode – Summarize by Acct. across WO’s J/E Mode – Summarize by Acct. across WO’s G/L Recap (Summarized by Account) Do Document Or G/L Co Account Description G/L Account . . . . . Amounts . . . . . LT Ty Ty Date Explanation Subldgr–Ty Debit Credit –– –––––––– –– –––––––– ––––– ––––––––––––––––––––––––––––– ––––––––––––––––––––––––––––– ––––––––––––––– ––––––––––––––– –– IV 135642 WO 04/03/98 00200 Direct Labor (Actual) M30.6076.B1 3.95 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Setup Labor (Actual) M30.6076.B2 8.92– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Labor Eff (Actual) M30.6076.B4 12.99– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Material (Actual) M30.6083.A1 84.21 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Scrap (Actual) M30.6083.A2 95.76– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Var Labor (ENG) M30.6086.C3 1.34 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Fixed Labor (ENG) M30.6086.C4 1.12 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Var Labor (Actual) M30.6088.C3 2.52– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Fixed Labor (Actual) M30.6088.C4 2.10– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Setup Labor M30.6091.B2 2.23 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Material M30.1710.A1 84.21– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Scrap M30.1710.A2 95.76 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Labor M30.1720.B1 3.95– AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Setup M30.1720.B2 6.69 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Labor Efficiency M30.1720.B4 12.99 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Variable Labor M30.1730.C3 1.18 AA Variance Calculated for W.O.’s Summarized Variances IV 135642 WO 04/03/98 00200 Fixed Labor M30.1730.C4

See Also

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� ��������� ��� ������� ��� ��������

� ��������� ��� ������� ���

Page 275: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Create Journal Entries

Release A7.3 (June 1996) 4–79

Processing Options for Journal Entries for Variances

1. Enter the G/L Date. If left blank, ____________ the current date will be used.

JOURNAL ENTRY SELECTIONS: 2. Enter a ’1’ to create journal ____________ entries. If left blank, ’Proof’ mode is assumed.

3. Enter a ’1’ to summarize by Account ____________ ACROSS work orders. WARNING: This option will reduce the number of journal entries. See Helps.

REPORT SELECTIONS: 4. Enter a ’1’ to print an Accounting ____________ Journal.

5. Enter a ’1’ to print subtotals by ____________ Document.

6. Enter a ’1’ to summarize by Account ____________ ACROSS work orders. WARNING: This option will reduce the report output. See Helps.

7. Enter a ’1’ to default the Work ____________ Order Number into the Subledger field. 8. Enter the Document Type associated ____________ with a Manufacturing Variances.

9. Enter the new Status Code for the ____________ Work Order. If left blank, the status will not be changed.

What You Should Know About Processing Options

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���

� ��� ��� �� � ������� � ���� ���� ��� �� �

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��� � ������� �� ������ �� ������� � � ����

����

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Product Costing and Manufacturing Accounting

4–80 Release A7.3 (June 1996)

Reviewing Summarized Work Orders

G31 Shop Floor Control Choose Daily Manufacturing

Accounting

G3116 Manufacturing Accounting Choose Summarized Work

Orders

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Page 277: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Create Journal Entries

Release A7.3 (June 1996) 4–81

���" ��!� ��" ��'" "$���!�(�� &�!� �!��!"� #���! ��#�� ��#�"� ��� #���!����!�� �����! ��#�"� �� ��"������� ��#� �!��!� ���"� � "$���!�(��&�!� �!��! ��� !�#$!� #� �$���!�(�� ��!� !��!"�

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Page 278: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

ÑÑ Exercises��� %�� �(�#��$�$ �!# %��$ ���"%�#�

Product Costing and Manufacturing Accounting

4–82 Release A7.3 (June 1996)

����� ���������

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'#�%�$ %��$ &���# %! %�� �� ����� � %�� �� �#��

����# ��������

Reviewing Summarized Work Order Selection

���$ �!#� ��$"��)$ $&���#�*�� '!#� !#��#$� %���# ��%�� ��%�$� � � %���#�� �#�� �����# ��%�$� � ��$�� �� � ��%� !#��#� �!!$� � $&���#�*��'!#� !#��# � � #�%&# %! �&���#�*�� �!#� �#��#$�

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Create Journal Entries

Release A7.3 (June 1996) 4–83

Page 280: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) 4–85

Review General Ledger Batches

G3 Manufacturing Systems Choose Manufacturing

Accounting

G3116 Manufacturing Accounting Choose G/L Review

Reviewing General Ledger Batches

Reviewing Manufacturing General Ledger Batches

��"� &�# ���� �"� ��# ��� ��" ��!� &�# �$��% ��� ��� �$� "��� ���� � ��!"���"��� "� "�� ���� �� ����� � ���! �$��% �! "�� !����� !"�� �� "�� ���� ��%� �!"� ��'"�� � ���!!�

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Product Costing and Manufacturing Accounting

4–86 Release A7.3 (June 1996)

��� ).)*�$ +'��*�) %�&($�* &% % *�� ��*�� �&%*(&# ������� �%� *�� ��&+%*�����( ������� *��#�)�

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��� �� .&+ ���%��� ,& �� &( ��� *(�%)��* &%) *& � '&)*�� ��*��� *�� ).)*�$�+*&$�* ��##. ���%��) *�� ��*�� )*�*+) �(&$ '&)*�� *& *�� ����+#* �%*(. )*�*+) &�'�%� %� &( �''(&,��� �&+ $+)* *��% (�'&)* *�� ��*��� ��� '&)* &%#. '(&��))�)���%��� *(�%)��* &%)�

Before You Begin

� ��( �. *��* .&+ ��,� )�* +' .&+( ��%�(�# ���&+%* %� ).)*�$ '(&'�(#.�

� ��* *�� $�%���$�%* �''(&,�# % *�� ��%�(�# ���&+%* %� �&%)*�%*) �&(�''(&, %� !&+(%�# �%*( �) �&( '&)* %�� �� ) ��'�%�) &% *�� -&("�#&- �%�(�)'&%) � # *. �&%*(&#) .&+ �)*��# )� �&( .&+( &(��% /�* &%�

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� ''(&,� � ��*�� �&( '&)* %� � � �##&-���

� ���%�� *�� )*�*+) &� � ��*��

� ��#��* � '�(* �+#�( ��*�� &� !&+(%�# �%*( �) *& (�, �- *�� ��*�� ��*� #

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Review General Ledger Batches

Release A7.3 (June 1996) 4–87

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Product Costing and Manufacturing Accounting

4–88 Release A7.3 (June 1996)

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Review General Ledger Batches

Release A7.3 (June 1996) 4–89

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Product Costing and Manufacturing Accounting

4–90 Release A7.3 (June 1996)

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Post to the General Ledger

Release A7.3 (June 1996) 4–99

��� �$!!$*�#� �&�%��� �!!)'(&�(�' (�� %&�,%$'( %&$��''�

Selectsunposted,approved

batches withBatch Type=0

Check forStatus = ApprovedJEs are in balance

Change BatchStatus Code

to D(Posting if correctand in balance)

Change BatchStatus Codeto E (Error)

PostingEdit

Report

IncorrectBatch

CorrectBatch

IncorrectBatch

CorrectBatch

POSTERROR

Condition

Batchof JEs

Post Process

��� �$'( ��#�&�! �$)&#�! %&$�&�" $#!+ %$'(' ��(���' *��# #$ �&&$&' �&� �$)#��# (�� %&�,%$'( %&$��''� �# ��#�&�!� (�� %&$�&�"

� �$'(' (&�#'��(�$#' ($ (�� ���$)#( ��!�#��' (��!� ������ �#� "�& ' ����

(&�#'��(�$# �#� (�� ��(�� �����& �' %$'(�� �# (�� ���$)#( �����& (��!��#� (�� ��(�� $#(&$! (��!� �������

� ��#��' (�� ��(�� '(�()' �$& (�� ��(�� $#(&$! (��!� ($ �

� ��& ' ���� (&�#'��(�$# *�(� � '(�()' $� � �%$'(���

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Product Costing and Manufacturing Accounting

4–100 Release A7.3 (June 1996)

� ��&�#&!' �"(�&�#!$�", '�(( �!�"(' �#& ����& (,$�' �� ���()� �!#)"('��

��� ��� �� ��� �"� �� ���(�� �� �)&&�"�, &�'(�(�!�"( �!#)"('�� ��&�%)�'(��

� &��(�' &�*�&'�"� �"(&��'� �� &�%)�'(��

� ��"�&�(�' (+# &�$#&('�

� �#'(�"� #)&"� &�$#&(� +���� �'(' (�� (&�"'��(�#"' $#'(�� (# (��

���#)"( �� �"��' �"� (�� ���#)"( �����& (�� �'

� �(�� �� �#'( �&&#& &�$#&(� +���� �'(' (�� ��(�� (&�"'��(�#"' �" �

��(�� �� (��&� �' � �� �"��"� �&&#&�

��� �# #+�"� �&�$��� � )'(&�(�' (�� $#'( $&#��''�

Batchof JEs

PostingJournalReport

Detail ErrorReport

(If errors exist)

IntercompanySettlements

ReversingEntries

AccountLedger

(Updates with P)

F0911

F0902

AccountBalances

BatchHeader

(Updates with D)

F0011

POST

Before You Begin

� ��&��, (��( (�� ��(�� ��' �" �$$&#*�� '(�()'� ��� ��#��$��� ������� ������

��!��� �

� ��&��, (��( (�� $#'( �' ')�!�((�� (# � '�"� �-(�&����� �#� %)�)��

See Also

� ���!��� ��"���� ��!��� �������

� ���!��� ��"���� ��!���

� �� !��� ��"���� ��!��� ������ �" (�� ������� ����"�!��� � �"���

� �� !��� ��"���� ��!��� �" (�� ������� ����"�!��� � �"���

Processing Options for Post General Ledger

Page 295: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Post to the General Ledger

Release A7.3 (June 1996) 4–101

BATCH SELECTION:1. Enter Batch Number ____________ or Batch Date ____________ or Batch User ID ____________

PRINT SELECTION:2. Identify how to print amount fields on Post Journal: ’1’ = to Millions (w/ commas) ____________ ’2’ = to Billions (w/o commas) Blank (Default) = No Journal Printed.

3. Identify which account number to print on report: ’1’ = Account Number ____________ ’2’ = Short Account ID ’3’ = Unstructured Account ’4’ = (Default) Number Entered During Input

FIXED ASSETS:4. Enter a ’1’ to post F/A entries ____________ to Fixed Assets. NOTE: DREAM Writer version ZJDE0001 of Post G/L Entries to Assets(P12800) is executed when this option is selected. All transactions selected from that DREAM Writer will be posted rather than just the current entries being posted to G/L.5. Enter a ’Y’ if you wish to explode ____________ parent item time down to the assembly component level. Component billing rates will be used. (This applies to batch type ’T’ only.)

CASH BASIS ACCOUNTING:6. Enter a ’1’ to create and post Cash ____________ Basis accounting entries. (Applies to batch type G, K, M, W, & R only.)

7. Enter units ledger type for Cash ____________ Basis Accounting entries. (Default of blank will use “ZU” ledger type.)

ACCOUNTING FOR 52 PERIODS:8. Enter a ’1’ for 52 Period Post. ____________ NOTE: DREAM Writer data selection is used for 52 period posting ONLY. It is NOT used for the standard post to the F0902. Additionally, 52 period date patterns must be set up.

TAX FILE UPDATE:9. Identify when to update the Tax Work file (F0018): ’1’ = V.A.T. or Use Tax only ____________ ’2’ = for All Tax Amounts ’3’ = for All Tax Explanation Codes Blank (Default) = No Update to File.10. Adjust VAT Account for Cash Receipt Adjustments and Write Offs. Tax explanation must be a ’V’. ’1’ = update VAT amount only ____________ ’2’ = update VAT amount, extended

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Product Costing and Manufacturing Accounting

4–102 Release A7.3 (June 1996)

price and taxable amount

11. Adjust VAT Account for Discount Taken. The Tax Rules file must be set to Calculate Tax on Gross Amount, including Discount and Calculate Discount on Gross Amount, including Tax. Tax explanation must be a ’V’. ’1’ = update VAT amount only ____________ ’2’ = update VAT amount, extended price and taxable amount

PROPERTY MANAGEMENT:12. Enter DREAM Writer version of ____________ Property Management G/L Transaction Creation to be executed. Default is version ZJDE0001. (This applies to batch types ’2’ and ’/’.)

UPDATE OPTION:13. Enter ’1’ to update short ID number, ____________ company, fiscal year/period number, century, and fiscal quarter in unposted transaction records selected for posting. (May be required for custom input programs.)

REPORT FORMAT:14. Enter a ’1’ to print the Posting ____________ Journal in a 198 character format. The default of blank will print the format with 132 characters.

DETAILED CURRENCY RESTATEMENT:15. Enter a ’1’ to create currency ____________ restatement entries. This creates records in the XA, YA, and/or ZA ledgers depending on the version you are running.

16. Enter the version of the Detailed ____________ Currency Restatement (P11411) to execute. Default of blank will execute ZJDE0001.

BATCH TYPE SELECTION: ____________ NOTE: This option should NOT be changed by User.

Reviewing the Posting Edit Report

Reviewing the Posting Edit Report for Manufacturing

���� ���� ��� ��� ���� ������� �������� ��� ������� ��������� ��� ������� ���������� ��� ������ ����� ������ �������� ������ ��� ����� �� ��� ������� ������������ �� ���� ��� ���� ��� ����� ��� ���� ������� ��� ������ �� ����� ��� ��� ���� �� � �������

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Post to the General Ledger

Release A7.3 (June 1996) 4–103

09800 J.D. Edwards & Company Page 4 General Ledger Post – General Accounting Date 4/ 24/98 Posting Edit Report

Create Intercompany Settlements: Y

Batch Batch Account Number – Input G/L Date Do Document JE Line Number Date Account ID Subldgr Ty Number Number Error Messages –––––––– –––––––– –––––––––––––––––––––––––––––– –––––––– –– –––––––– ––––––––– –––––––––––––––––––––––––––––––––––––––– 83257 04/24/98 ***NO ERRORS*** Batch will post. *

Common Posting Errors

��� � ��� �������� ���

�������

���$ �## # ��$$��� �$ ��&$�� �* � ��%�� (�%� � !������ #

�## # $%�%&$�

� ���� ��� ��� �� ��

� ���� ����� �����

������

�( $�%&�%� �$ ��� ��&$� %��$ �## # ��$$����

� � &�������� ��� &�% �&���# ���$����%�� �$ �

�&#��� � &#��� ��%#*� (�$ ��%�#��� � � ##��% %��$�� ��%� %�� � �&���% �&���# ��� ���� �&���# � %��� &#��� ��%#��$ � #�� ����� %�� � � %�� ��%��� ����% %�� '���� ��� &�% �&���#�

� � &�������� ��� &�% �&���# (�$ � % $�% &! !#� # %

! $%���� # �% � �$ � % ���% %�� � ��� ��� &�% �#�%�#��% �� �&% ��%�����* �#��%�� �* %�� $*$%��� �� %�� �� ��� &�% �&���# � �� &�%$ �* �����%�

��� � ������� �������

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���$ �## # ��$$��� ��&#$ (��� ����%$ � � % �"&��

�#���%$� �� %�� &%+ �+������� � &#��� ��%#* (�$ ��%�#�� ��

�## #� � ##��% %�� �## # ��� ! $% %�� ��%�� ������

�%��# $�%&�%� �$ ��� ��&$� � � &#��� ��%#* % ��

&%+ �+�������� � # �)��!���

� ! (�# ����&#� ����% ��'� ��&##�� �&#��� ��%#* #

! $%����

� '����� ��+$���� � &#��� ��%#* ����% ��'� ����

��%�#�� % � ##��% � � �'�#$� � �## # ���� �&#���$�%&!�

� # ��� #��%� � �� &% � ( % ��%�# �� &%+ �+�������

%#��$��%� �� $�� ��������� ����� ����� ����� ��

%�� ������ �������� �� ������

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Product Costing and Manufacturing Accounting

4–104 Release A7.3 (June 1996)

Reviewing the Posting Journal report

���� ���� !�� ��� ���� ������� ������� ��� ������� ��������� ��� ������������� ������ ������ ��� ���� �������� ��� ������ ����� ��� ������������ ������ ����� ������� �������� ��� ������� ������ �������

09801 J.D. Edwards & Company Page 1 Batch Type – G General Ledger Post – General Accounting Date 4/ 24/98 Batch Number – 83257 Batch Date – 04/24/98 Posting Journal

Post Out of Balance : Create Intercompany Settlements: Y

Do Document G/L Co Account Description G/L Account . . . . . Amounts . . . . . LT Units Ty Date Explanation Subldgr–Ty/Asset Number Debit Credit –– –––––––– –––––––– ––––– ––––––––––––––––––––––––– ––––––––––––––––––––––––––––– –––––––––––––– –––––––––––––– –– –––––––– ––––– JE 1522 03/31/98 00100 Miscellaneous Expense USD 90.9250 1.000.00 AA Bank Service Charge

JE 1522 03/31/98 00100 Bear Creek National B USD 100.1110.BEAR 1.000.00– AA Bank Service Charge

JE 1522 03/31/98 00100 Miscellaneous Expense USD 90.9250 1.000.00– AA Bank Service Charge VOID JOURNAL ENTRY JE 1522 03/31/98 00100 Bear Creek National B USD 100.1110.BEAR 1.000.00 AA Bank Service Charge VOID JOURNAL ENTRY JE 10418 03/31/98 00001 Other Expense USD 9.9200 1.000.00 AA Bank Service Charge

JE 10418 03/31/98 00001 Bear Creek National B USD 1.1110.BEAR 1.000.00– AA Bank Service Charge

JE 10418 03/31/98 00100 Miscellaneous Expense USD 90.9250 1.000.00 AA Bank Service Charge

JE 10418 03/31/98 00100 Bear Creek National B USD 100.1110.BEAR 1.000.00– AA Bank Service Charge

–––––––––––––– –––––––––––––– Batch Total 4.000.00 4.000.00– AA

Reviewing the Item Ledger/Account Integrity Report

G4111 Inventory Master/TransactionsChoose Inventory Reports

G41111 Inventory ReportsChoose Item Ledger/AccountIntegrity

�� ��� �������������� �������! ������ ����� ������������� ��� ��� ��� ��������� ��� ������� ������ ������� � ��� ���� �� ��� � � ����� �� �� ���������� ������� ������

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Post to the General Ledger

Release A7.3 (June 1996) 4–105

�� ����! "��" � ��" � � !#��� ' ����!� "��" �!� "�� ���#�"! �� � ���� �� �!��""�� "�"�� �� � !������� ���#���" "'��� ���#���" �#��� � ��� ��' ������'� ���"�� "�"�� ����! � ��"� ��# ��� #� "��! ��� " �! ���' "���! �! ������ ����#!��� "����! � � #���"���

� '�# #!� !#��� �(�� ��# ��� ��" ��! �� %� � � �� !� "�� � �� �� ���� �!��"� ��� �!!#� " ��!��"���! ��� ������"���! ���� ��� !� �� " ��!��"���! ��������!" "��!� !#��� �(�� %� � � �� ! ����#!� "��' � � ��" ��"#�� %� � � �� !�� � �#"# � ����!� �� "�� !��"%� �� "�� � �� �� %��� !#��� �(� "��!�" ��!��"���! �� "�� ��� "�

Before You Begin

� �� ��' "��" '�# ��$� !�" #� �&���"��� #��! �#!� ������� ����! !'!"�� ���"���� ���

41543 J.D. Edwards & Company Page – . . . 2 Item Ledger/Account Integrity Date – . . . 12/12/9 8

From – 01/01/98 To – 12/10/98

Document Key . . . . . . Amount . . . . . . G/L Error Type/Number Co Item Ledger Account Ledger Variance Date Number Error Message ––––––––––– ––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––– –––––– –––––––––––––––––––––––––––––––––––––––– IA 8 100 60,000.00 60,000.00 01/01/96 3036 No existing General Ledger records IA 9 100 180,000.00 180,000.00 01/01/96 3036 No existing General Ledger records IA 10 100 33,600.00 33,600.00 01/01/96 3036 No existing General Ledger records IA 11 100 273,600.00 273,600.00 01/01/96 3036 No existing General Ledger records IA 12 100 30,000.00 30,000.00 01/01/96 3036 No existing General Ledger records IA 653 200 2,048,212.61 2,048,212.61 01/30/97 3036 No existing General Ledger records IA 4144 200 104,938.00– 104,938.00– 06/30/98 3038 Item Ledger and G/L do not balance IB 1918 50 4,184.83– 4,184.83– 10/13/93 3036 No existing General Ledger records IB 2240 200 24,394.53 24,394.54 0.01– 11/22/94 3038 Item Ledger and G/L do not balance IB 2242 200 8,347.96 8,347.97 0.01– 11/22/94 3038 Item Ledger and G/L do not balance IB 2243 200 22,467.04 22,467.05 0.01– 11/22/94 3038 Item Ledger and G/L do not balance IB 2247 200 18,592.68 18,592.69 0.01– 11/22/94 3038 Item Ledger and G/L do not balance IC 109954 200 281,405.45 562,810.90 281,405.45– 12/01/94 3038 Item Ledger and G/L do not balance IC 109971 200 255,261.97 485,215.94 229,953.97– 12/01/94 3038 Item Ledger and G/L do not balance IC 109989 200 319,531.34 639,062.68 319,531.34– 12/01/94 3038 Item Ledger and G/L do not balance IC 109997 200 245,458.17 490,916.34 245,458.17– 12/01/94 3038 Item Ledger and G/L do not balance IC 110023 200 314,810.99 629,621.98 314,810.99– 12/01/94 3038 Item Ledger and G/L do not balance IC 110040 200 261,071.63 464,623.26 203,551.63– 12/01/94 3038 Item Ledger and G/L do not balance IC 110058 200 269,423.02 512,134.04 242,711.02– 12/01/94 3038 Item Ledger and G/L do not balance IC 110066 200 327,882.73 655,765.46 327,882.73– 12/01/94 3038 Item Ledger and G/L do not balance IC 110074 200 288,304.42 548,024.84 259,720.42– 12/01/94 3038 Item Ledger and G/L do not balance IC 110082 200 344,222.40 688,444.80 344,222.40– 12/01/94 3038 Item Ledger and G/L do not balance IC 110091 200 276,321.99 519,159.98 242,837.99– 12/01/94 3038 Item Ledger and G/L do not balance

See Also

� �"��$��� $�� �$�� �����"���� %�$ ��$��"�$' ��! "$ ����� �� "��

��&��$ "' ���������$ �%���

� �"��$��� $�� �$�� �����"���� %�$ ��$��"�$' ��! "$ �� "�� ��&��$ "'

���������$ �%���

� "��$��� � %"��� ��$"��# �������� �� �� � ���� ��"��� �� !#��� �(��

��# ��� ��" ��!

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Product Costing and Manufacturing Accounting

4–106 Release A7.3 (June 1996)

� ������� ����� ����� �%' #%'� �$�%'#�)�%$ %$ (*##�'�.�� %*'$�"

�$)'��(

Processing Options for Item Ledger/Account Integrity

REPORT DISPLAY: 1. Enter the beginning Item Ledger ____________ date.

2. Enter the ending Item Ledger date. ____________

SUMMARIZED MANUFACTURING J/E’s: 3. Enter a ’1’ to indicate that ____________ Manufacturing J/E’s are summarized by account.Enter Document Types associated with: 4. Inventory Issues ____________ 5. Inventory Completions ____________ 6. Parent Scrap ____________

Reviewing Other Reports

Reviewing Manufacturing Accounting Reports

G Master Directory Choose World Writer

Reporting

G82 World Writer Choose Manufacturing

���$ -%* ����(( )�� ��$*���)*'�$� �%'"� �'�)�' #�$*� "%��)� )�� �%'"� �'�)�''�&%')( �%' �'%*& ����

���(� '�&%')( ��"& -%* '�+��, -%*' &'%�*�)�%$ �%()( �$� +�'��$��(� �%* #���),�$) )% '*$ )��# ���%'� -%* '*$ %*'$�" �$)'��( �%' ��'��$��(� %' -%* ��$ '*$)��# ��)�' %*'$�" �$)'��( �%' ��'��$��( )% +�'��- )�� ���*'��- %� )�� %*'$�"�$)'��(�

%#&"�)� )�� �%""%,�$� )�(!(�

� ��+��, �%'! �'��' �)�+�)- �#%*$)(�

� ��+��, �%'! �'��' �)�+�)- ��$�)(�

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Post to the General Ledger

Release A7.3 (June 1996) 4–107

� ��%��& �������!��� ��!�����

� ��%��& ������� ��!����� �#� �$!!��#�

� ��%��& ������� ��!����� �#� #����!��

� ��%��& �#�!��� �"��� ��!�����"

� ��%��& ���������' ��!�����"

� ��%��& ��#������ ��� #��! ��!�����"

� ��%��& �� ��!� !��! ���$�#���

� ��%��& ��� ��#�� ��!� !��! ���$�"

� ��%��& ��!� !��! ���$�# ��!�����"

� ��%��& ��$���#$!��� ����$�#��� �����"

See Also

� ���� ��� �����

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Product Costing and Manufacturing Accounting

4–108 Release A7.3 (June 1996)

Reviewing Work Order Activity (Amounts)

��� ������ ���� ��������� �������� � ������ ����� � ��� ���� ���� ������� ����� �������

Work Order Activity Page – 2

Amounts Date – 02/2 1/98

Order 2nd Item Cost P Standard Current Planned Actual Complete d

Number Number Type C Amount Amount Amount Amount Amount

–––––––– ––––––––––––––––––––––––– –––– – –––––––––––––––– ––––––––––––––––– ––––––––––––––––– ––––––––––––––––– ––––––––––– ––––

422 333 A1 P 16,178.9200 18,806.9400 19,206.9400 20,826.5230 16,178.9 200

422 333 A2 P 525.6000 1,051.2080 1,051.2080 525.6 000

422 333 B1 P 37.2800 37.2750 37.2750 55.1200 37.2 800

422 333 B2 P 3.1875 3.1875 3.1800

422 333 B3 P 8.1250 11.3750 11.3700

422 333 B4 P 8.6700 8.6625 8.6625 12.8625 8.6 700

422 333 C1 P 10.1563 14.2188 14.2125

422 333 C2 P 8.5313 11.9438 11.9385

422 333 C3 P 27.5600 29.4750 29.4750 42.6975 27.5 600

422 333 C4 P 22.9700 24.5626 24.5626 35.5813 22.9 700

422 333 D1 P 478.0000 478.0000 478.0000 478.0000 478.0 000

422 333 X2 P 85.2600 85.2600 85.2600 85.2600 85.2 600

422 333 X3 P 3.3000 3.3000 3.3000 3.3000 3.3 000

422 333 X5 P 2.0000 2.0000 2.0000 2.0000 2.0 000

422 333 X6 P 1,608.4000 1,608.4000 1,608.4000 1,608.4000 1,608.4 000

––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––– ––––

Parent Child Relationship. . .

Total 18,977.9600 22,165.0832 22,575.8082 23,190.4453 18,977.9 600

490 1007 C 84.4000

––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––– ––––

Parent Child Relationship. . .

Total 84.4000

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Post to the General Ledger

Release A7.3 (June 1996) 4–109

Reviewing Work Order Activity (Units)

��� ������ ���� ��������� �������� � ������ ����� � ��� ���� ���� ����� � �����������

Work Order Activity Page – 2 Units Date – 02/2 1/98

Order 2nd Item Cost P Standard Current Planned Actual Complet ed Number Number Type C Units Units Units Units Units –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– ––––––––––––––––– ––––––––––––––––– ––––––––––––––––– –––––––––– ––––– 422 333 A1 P 100.0000 100.0000 100.0000 100.0000 100. 0000 422 333 A2 P 100.0000 100.0000 100.0000 100. 0000 422 333 B1 P 100.0000 7.1000 7.1000 10.5000 100. 0000 422 333 B2 P 100.0000 .7500 .7500 .7500 422 333 B3 P 100.0000 2.5000 3.5000 3.5000 422 333 B4 P 100.0000 7.1000 7.1000 10.5000 100. 0000 422 333 C1 P 100.0000 2.5000 3.5000 3.5000 422 333 C2 P 100.0000 2.5000 3.5000 3.5000 422 333 C3 P 100.0000 9.5000 9.5000 13.7000 100. 0000 422 333 C4 P 100.0000 9.5000 9.5000 13.7000 100. 0000 422 333 D1 P 100.0000 100.0000 100.0000 100.0000 100. 0000 422 333 X2 P 100.0000 100.0000 100.0000 100.0000 100. 0000 422 333 X3 P 100.0000 100.0000 100.0000 100.0000 100. 0000 422 333 X5 P 100.0000 100.0000 100.0000 100.0000 100. 0000 422 333 X6 P 100.0000 100.0000 100.0000 100.0000 100. 0000 ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––– –––––Parent Child Relationship. . .Total 1,500.0000 741.4500 744.4500 659.6500 1,100. 0000

490 1007 C 2,000.0000 ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––– –––––Parent Child Relationship. . .Total 2,000.0000

490 1001 A1 P 2,000.0000 490 1001 B1 P 2,000.0000 37.1000 490 1001 B2 P 2,000.0000 4.0000 490 1001 B3 P 2,000.0000 16.0000 490 1001 B4 P 2,000.0000 37.1000 490 1001 C1 P 2,000.0000 16.0000 490 1001 C2 P 2,000.0000 16.0000 490 1001 C3 P 2,000.0000 48.1200 490 1001 C4 P 2,000.0000 48.1200 490 3991 A1 P 2,000.0000 2,000.0000 490 3991 A2 P 2,000.0000 490 3991 B1 P 2,000.0000 80.0000 490 3991 B3 P 2,000.0000 32.0000 490 3991 C1 P 2,000.0000 32.0000 490 3991 C2 P 2,000.0000 32.0000 ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––– –––––Parent Child Relationship. . .Total 28,000.0000 4,398.4400

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Product Costing and Manufacturing Accounting

4–110 Release A7.3 (June 1996)

Reviewing Engineering Variance

��� ������ ���� ���� ������� ���� �������� ��� ������� �������� ��� ������������� ����������

Engineering Variance Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Standard Current Engineering Number Number Type C Amount Amount Variance –––––––– ––––––––––––––––––––––––– –––– – –––––––––––––––– ––––––––––––––––– ––––––––––––––– 406 5120 B1 P 5,701.8000 5,701.5000 .3000– 406 5120 B2 P 2,337.6000 11.6875 2,325.9125– 406 5120 B4 P 1,108.8000 1,108.8000 406 5120 C3 P 5,488.8000 4,093.1925 1,395.6075– 406 5120 C4 P 4,573.8000 3,410.9938 1,162.8062– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 19,210.8000 14,326.1738 4,884.6262–

414 333 A1 P 16,178.9200 16,178.9200 414 333 A2 P 525.6000 525.6040 .0040 414 333 B1 P 37.2800 37.2750 .0050– 414 333 B4 P 8.6700 8.6625 .0075– 414 333 C3 P 27.5600 27.5625 .0025 414 333 C4 P 22.9700 22.9688 .0012– 414 333 D1 P 478.0000 478.0000 414 333 X2 P 85.2600 85.2600 414 333 X3 P 3.3000 3.3000 414 333 X5 P 2.0000 2.0000 414 333 X6 P 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 18,977.9600 18,977.9528 .0072–

422 333 A1 P 16,178.9200 18,806.9400 2,628.0200 422 333 A2 P 525.6000 1,051.2080 525.6080 422 333 B1 P 37.2800 37.2750 .0050– 422 333 B2 P 3.1875 3.1875 422 333 B3 P 8.1250 8.1250 422 333 B4 P 8.6700 8.6625 .0075– 422 333 C1 P 10.1563 10.1563 422 333 C2 P 8.5313 8.5313 422 333 C3 P 27.5600 29.4750 1.9150 422 333 C4 P 22.9700 24.5626 1.5926 422 333 D1 P 478.0000 478.0000 422 333 X2 P 85.2600 85.2600 422 333 X3 P 3.3000 3.3000 422 333 X5 P 2.0000 2.0000 422 333 X6 P 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 18,977.9600 22,165.0832 3,187.1232

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Post to the General Ledger

Release A7.3 (June 1996) 4–111

Reviewing Planned Variance (to Current)

�� � ����� � ��� ��� ���� ���� �� �� � ����� ��� ���� ������� ������������� �� ����� ��������� ������� ��� � ��� ����� ��� ���� ���������� � �� ��� ����

Planned Variance Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Current Planned Planned Number Number Type C Amount Amount Variance –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– –––––––––––––––––––– ––––––––––––––– 422 212 C 5,256.0400 5,256.0400 422 121 C 2,609.5000 2,609.5000 422 424 C 5,256.6000 5,256.6000 422 444 C 5,200.8000 5,200.8000 422 123 C 400.0000 800.0000 400.0000 422 122 C 84.0000 84.0000 ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 18,806.9400 19,206.9400 400.0000

422 333 A1 P 18,806.9400 19,206.9400 400.0000 422 333 A2 P 1,051.2080 1,051.2080 422 333 B1 P 37.2750 37.2750 422 333 B2 P 3.1875 3.1875 422 333 B3 P 8.1250 11.3750 3.2500 422 333 B4 P 8.6625 8.6625 422 333 C1 P 10.1563 14.2188 4.0625 422 333 C2 P 8.5313 11.9438 3.4125 422 333 C3 P 29.4750 29.4750 422 333 C4 P 24.5626 24.5626 422 333 D1 P 478.0000 478.0000 422 333 X2 P 85.2600 85.2600 422 333 X3 P 3.3000 3.3000 422 333 X5 P 2.0000 2.0000 422 333 X6 P 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 22,165.0832 22,575.8082 410.7250

490 1007 C 84.4000 84.4000– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 84.4000 84.4000–

490 1001 B1 P 195.7750 195.7750– 490 1001 B2 P 24.8000 24.8000– 490 1001 B3 P 67.6800 67.6800– 490 1001 B4 P 36.6550 36.6550– 490 1001 C1 P 54.1440 54.1440– 490 1001 C2 P 58.8816 58.8816– 490 1001 C3 P 164.7680 164.7680– 490 1001 C4 P 143.5150 143.5150– 490 3991 A1 P 84.4000 84.4000– 490 3991 B1 P 4.2000 4.2000– 490 3991 B3 P 1.0400 1.0400– 490 3991 C1 P 1.3000 1.3000– 490 3991 C2 P 1.0920 1.0920– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 838.2506 838.2506–

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Product Costing and Manufacturing Accounting

4–112 Release A7.3 (June 1996)

Reviewing Planned Variance (to Standard)

� �� ����� ����� ���� ���� �� � �� ����� �������� ������� ������������� �� ����� ��������� � � �������� �� ������������� ����� ������������ �� ��� ���� ���� � � �������� ������� ����� ��� ����� ����������� ���� ��������� ������ ������� �� ����� ��������

Planned Variance Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Standard Planned Planned Number Number Type C Amount Amount Variance –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––– –––––––––––––––––––– ––––––––––––––– 110040 1122 A1 P 2,323.1163 2,323.1163 110040 1122 A2 P 2,323.1163 2,323.1163– 110040 1122 B1 P 110040 1122 B2 P 110040 1122 B3 P 110040 1122 B4 P 110040 1122 C1 P 110040 1122 C2 P 110040 1122 C3 P 110040 1122 C4 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 4,646.2326 2,323.1163 2,323.1163–

110058 1122 A1 P 2,560.6702 2,560.6702 110058 1122 A2 P 2,560.6702 2,560.6702– 110058 1122 B1 P 110058 1122 B2 P 110058 1122 B3 P 110058 1122 B4 P 110058 1122 C1 P 110058 1122 C2 P 110058 1122 C3 P 110058 1122 C4 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 5,121.3404 2,560.6702 2,560.6702–

110066 1122 A1 P 3,278.8273 3,278.8273 110066 1122 A2 P 3,278.8273 3,278.8273– 110066 1122 B1 P 110066 1122 B2 P 110066 1122 B3 P 110066 1122 B4 P 110066 1122 C1 P 110066 1122 C2 P 110066 1122 C3 P 110066 1122 C4 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 6,557.6546 3,278.8273 3,278.8273–

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Release A7.3 (June 1996) 4–113

Reviewing Material Usage Variances

���� � ����� ����� �� ���� � �� ���� �� ��� ���� ������� �� �� �� � ������� ����� �� ���� ����� ����� ��� �� �� �� ���� ���� ��� ���

Material Usage Variances Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Planned Actual Material Usage Number Number Type C Amount Amount Variance –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– ––––––––––––––––– ––––––––––––––– 3390 A1 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total

347 INSPECT FAN BLADES A1 P 347 INSPECT FAN BLADES A2 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total

406 5120 A1 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total

414 333 A1 P 414 333 A2 P ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total

422 333 A1 P 19,206.9400 20,826.5230 1,619.5830 422 333 A2 P 1,051.2080 1,051.2080– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 20,258.1480 20,826.5230 568.3750

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Product Costing and Manufacturing Accounting

4–114 Release A7.3 (June 1996)

Reviewing Efficiency Variances

���� � ���� ����� ���� � �� ���� ��� ����� ��� ���� ������ ��� �� ������ �� �� � � ������ �� �� �� �� ����� ����� �� ����� � ������� � �� �� � ��� ��

Efficiency Variances Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Planned Actual Efficiency Number Number Type C Amount Amount Variance –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– ––––––––––––––––– ––––––––––––––– 422 212 C 5,256.0400 6,307.2480 1,051.2080 422 121 C 2,609.5000 3,261.8750 652.3750 422 424 C 5,256.6000 5,256.6000 422 444 C 5,200.8000 5,200.8000 422 123 C 800.0000 800.0000 422 122 C 84.0000 84.0000– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 19,206.9400 20,826.5230 1,619.5830

422 333 B1 P 37.2750 55.1200 17.8450 422 333 B2 P 3.1875 3.1800 .0075– 422 333 B3 P 11.3750 11.3700 .0050– 422 333 B4 P 8.6625 12.8625 4.2000 422 333 C1 P 14.2188 14.2125 .0063– 422 333 C2 P 11.9438 11.9385 .0053– 422 333 C3 P 29.4750 42.6975 13.2225 422 333 C4 P 24.5626 35.5813 11.0187 422 333 D1 P 478.0000 478.0000 422 333 X2 P 85.2600 85.2600 422 333 X3 P 3.3000 3.3000 422 333 X5 P 2.0000 2.0000 422 333 X6 P 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 2,317.6602 2,363.9223 46.2621

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Post to the General Ledger

Release A7.3 (June 1996) 4–115

Reviewing Total/WIP and Other Variances

���� ����� ����� �� ��������� ������� ��� ������� �������� ��� ����� ������� �������� �� ���� �������� ��� ��� �� ���� ��� ������

Total/WIP and Other Variances Page – 1 Amounts Date – 02/2 1/98

Order 2nd Item Cost P Standard Actual Completed Total/WIP Other Number Number Type C Amount Amount Amount Variance Variance –––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– 414 333 A1 P 16,178.9200 16,178.9200 414 333 A2 P 525.6000 525.6000 414 333 B1 P 37.2800 37.2800 414 333 B2 P 414 333 B3 P 414 333 B4 P 8.6700 8.6700 414 333 C1 P 414 333 C2 P 414 333 C3 P 27.5600 27.5600 414 333 C4 P 22.9700 22.9700 414 333 D1 P 478.0000 478.0000 414 333 X2 P 85.2600 85.2600 414 333 X3 P 3.3000 3.3000 414 333 X5 P 2.0000 2.0000 414 333 X6 P 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 18,977.9600 18,977.9600

422 333 A1 P 16,178.9200 20,826.5230 16,178.9200 4,647.6030 422 333 A2 P 525.6000 525.6000 525.6000– 422 333 B1 P 37.2800 55.1200 37.2800 17.8400 422 333 B2 P 3.1800 3.1800 422 333 B3 P 11.3700 11.3700 422 333 B4 P 8.6700 12.8625 8.6700 4.1925 422 333 C1 P 14.2125 14.2125 422 333 C2 P 11.9385 11.9385 422 333 C3 P 27.5600 42.6975 27.5600 15.1375 422 333 C4 P 22.9700 35.5813 22.9700 12.6113 422 333 D1 P 478.0000 478.0000 478.0000 422 333 X2 P 85.2600 85.2600 85.2600 422 333 X3 P 3.3000 3.3000 3.3000 422 333 X5 P 2.0000 2.0000 2.0000 422 333 X6 P 1,608.4000 1,608.4000 1,608.4000 ––––––––––––––– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––Parent Child Relationship. . .Total 18,977.9600 23,190.4453 18,977.9600 4,212.4853

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Product Costing and Manufacturing Accounting

4–116 Release A7.3 (June 1996)

Reviewing Open Work Order Valuation

�� � ����� ����� �� ��������� ������� �������� ��� �������� �� ������ �������� �� ���� �������� ��� �� �� ���� ��� ���� ������ �� ���������������� �� ����� �� ��� ��� � ���� �� ���� ���� ��� � ����� ����� � ������� �� ��� � �� ���� ����� � ����

Open Work Order Valuation Page – 1

for Status Less Than 97 Date – 02/2 1/98

Order Item Cost P Standard Actual Completed Balance

Number Number Type C Amount Amount Amount (Actual–Complete)

–––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– –––––––––––––––– ––––––––––––––––– –––––––––––––––––

347 INSPECT FAN BLADES A1 P .00 .00 .00 .00

A2 P .00 .00 .00 .00

––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––

Order Number . . . . . . . . .

Total .00 .00 .00 .00

698 SHAFT MAINT PM KIT A1 P .00 .00 .00 .00

A2 P .00 .00 .00 .00

––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––

Order Number . . . . . . . . .

Total .00 .00 .00 .00

844 200–001 A1 P 19750.49 19750.49 .00 19750.49

B1 P 3254.50 .00 .00 .00

B3 P 86.60 16.92 .00 16.92

C1 P 129.90 13.54 .00 13.54

C2 P 69.28 14.72 .00 14.72

C3 P 3599.75 .00 .00 .00

C4 P 3519.45 .00 .00 .00

––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––

Order Number . . . . . . . . .

Total 30409.97 19795.67 .00 19795.67

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Post to the General Ledger

Release A7.3 (June 1996) 4–117

Reviewing Completed Work Order Valuation

���� ������ ����� ��� ��������� � ����� ��������� ��� ����������� ����� �������� � ��� �������� ��� ���� ��� ��� �������� ���� ������� ���������� ������� ��� ��� �� ��� ��� �� ����������� ��� ������� ������� �������� �� �������� ���� ������ ���� ��� ��� ����� ���� ������� ��� ������� �� ������ ��� ����� ��� �� � � �� �� ��� � ���� ����� ��� � ����� ����� �� �� � ��� ��� ��� �� ��� ���� ������ �������

Completed Work Order Valuation Page – 3 for Status Greater Than or Equal To 97 Date – 02/2 1/98

Order Item Cost P Standard Actual Completed Balance Number Number Type C Amount Amount Amount (Actual–Complete)–––––––– ––––––––––––––––––––––––– –––– – ––––––––––––––––– –––––––––––––––– ––––––––––––––––– ––––––––––––––––– 112328 12706 A1 P 2.33 2.33 2.33 .00 A2 P .00 .00 .00 .00 B1 P .39 .39 .39 .00 B2 P .19 .00 .19 .19– B3 P 1.41 1.41 1.41 .00 B4 P .08 .08 .08 .00 C1 P 1.77 1.77 1.77 .00 C2 P 1.48 1.48 1.48 .00 C3 P .40 .28 .40 .12– C4 P .33 .24 .33 .09– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––Order Number . . . . . . . . .Total 8.38 7.99 8.38 .39–

112344 A1 P 2.33 2.33 2.33 .00 A2 P .00 .00 .00 .00 B1 P .39 .39 .39 .00 B2 P .19 .00 .19 .19– B3 P 1.41 1.41 1.41 .00 B4 P .08 .08 .08 .00 C1 P 1.77 1.77 1.77 .00 C2 P 1.48 1.48 1.48 .00 C3 P .40 .28 .40 .12– C4 P .33 .24 .33 .09– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––Order Number . . . . . . . . .Total 8.38 7.99 8.38 .39–

112352 A1 P 2.33 2.33 2.33 .00 A2 P .00 .00 .00 .00 B1 P .39 .39 .39 .00 B2 P .19 .00 .19 .19– B3 P 1.41 1.41 1.41 .00 B4 P .08 .08 .08 .00 C1 P 1.77 1.77 1.77 .00 C2 P 1.48 1.48 1.48 .00 C3 P .40 .28 .40 .12– C4 P .33 .24 .33 .09– ––––––––––––––– ––––––––––––––– ––––––––––––––– –––––––––––––––Order Number . . . . . . . . .Total 8.38 7.99 8.38 .39–

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Product Costing and Manufacturing Accounting

4–118 Release A7.3 (June 1996)

Reviewing Work Order Amount Variances

�� ������ ���� ������� ��������� ����� ��� ������� � ����� ��� ���� �����������

Work Order Variances Page – 1 Amounts Date – 02/2 1/98

Cost Standard Current Engineering Planned Planned Actual Actual Other TotalType Amount Amount Variance Amount Variance Amount Variance Variances Variance–––– –––––––––––– –––––––––––– –––––––––––– –––––––––––– –––––––––––– ––––––––––––– –––––––––––– –––––––––––– ––––––––––––A1 16178.92 18806.94 2628.02 19206.94 400.00 20826.52 1619.58 .00 4647.60A2 525.60 1051.21 525.61 1051.21 .00 .00 1051.21– .00 525.60–B1 37.28 37.28 .01– 37.28 .00 55.12 17.85 .00 17.84B2 .00 3.19 3.19 3.19 .00 3.18 .01– .00 3.18B3 .00 8.13 8.13 11.38 3.25 11.37 .01– .00 11.37B4 8.67 8.66 .01– 8.66 .00 12.86 4.20 .00 4.19C1 .00 10.16 10.16 14.22 4.06 14.21 .01– .00 14.21C2 .00 8.53 8.53 11.94 3.41 11.94 .01– .00 11.94C3 27.56 29.48 1.92 29.48 .00 42.70 13.22 .00 15.14C4 22.97 24.56 1.59 24.56 .00 35.58 11.02 .00 12.61D1 478.00 478.00 .00 478.00 .00 478.00 .00 .00 .00X2 85.26 85.26 .00 85.26 .00 85.26 .00 .00 .00X3 3.30 3.30 .00 3.30 .00 3.30 .00 .00 .00X5 2.00 2.00 .00 2.00 .00 2.00 .00 .00 .00X6 1608.40 1608.40 .00 1608.40 .00 1608.40 .00 .00 .00 –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– ––––––––––Order Totals . . . . . . . . .Total 18977.96 22165.08 3187.12 22575.81 410.73 23190.45 614.64 .00 4212.49

A1 19750.49 975049.00 955298.51 19750.49 955298.51– 19750.49 .00 19750.49 19750.49B1 3254.50 3254.50 .00 3254.50 .00 .00 3254.50– 3254.50 .00B3 86.60 86.60 .00 42.30 44.30– 16.92 25.38– 86.60 16.92C1 129.90 129.90 .00 33.84 96.06– 13.54 20.30– 129.90 13.54C2 69.28 69.28 .00 36.80 32.48– 14.72 22.08– 69.28 14.72C3 3599.75 3599.75 .00 3608.00 8.25 .00 3608.00– 3599.75 .00C4 3519.45 3519.45 .00 3526.38 6.93 .00 3526.38– 3519.45 .00 –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– –––––––––– ––––––––––Order Totals . . . . . . . . .Total 30409.97 1985708.48 1955298.51 30252.31 1955456.17– 19795.67 10456.64– 30409.97 19795.67

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Post to the General Ledger

Release A7.3 (June 1996) 4–119

Reviewing Manufacturing Accounting Tables

� �� ����� ����� � ������������� ���� �� �� ���� ���������

Manufacturing Accounting Tables Page – 4

Date – 02/2 1/98

M Co G/L Do Description V Cost Description Cost Obj Sub

C Cat Ty T Type Center Acct

– ––– –––– –– –––––––––––––––––––––––––––––– – –––– –––––––––––––––––––––––––––––– –––––––––––– –––– ––––––––

3 0 IN20 IC Completed W.O.’s To Inventory A1 Material 48 1510 A1

IN20 IC A2 Scrap 48 1510 A2

IN20 IC B1 Direct Labor 48 1520 B1

IN20 IC B2 Setup Labor 48 1520 B2

IN20 IC B3 Machine Run 48 1520 B3

IN20 IC B4 Labor Efficiency 48 1520 B4

IN20 IC C1 Machine Variable Overhead 48 1535 C1

IN20 IC C2 Machine Fixed Overhead 48 1535 C2

IN20 IC C3 Labor Variable Overhead 48 1533 C3

IN20 IC C4 Labor Fixed Overhead 48 1533 C4

IN20 IC D1 Outside Operation 48 1510 D1

IN20 IC X1 Taxes and Duty 48 1540 X

IN20 IC X2 Electricity 48 1540 X

IN20 IC X3 Freight Out 48 1540 X

IN20 IC X4 Royalties 48 1540 X

IN20 IC X5 R&D 48 1540 X5

IN20 IC X6 Warehouse Charge 48 1540 X

IN20 IC X7 Cooling Unit 48 1540 X

IN20 IS Scrapped W.O.’s To Inventory A1 Material 48 1511 A1

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Product Costing and Manufacturing Accounting

4–120 Release A7.3 (June 1996)

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Manufacturing Accounting in ERPxEnvironments

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Product Costing and Manufacturing Accounting

4–122 Release A7.3 (June 1996)

Page 317: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) 5–1

Manufacturing Accounting in ERPx Environments

Objectives

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About Manufacturing Accounting in ERPx Environments

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Product Costing and Manufacturing Accounting

5–2 Release A7.3 (June 1996)

Page 319: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) 5–3

Work with Rate Based Accounting

Working with Rate Based Accounting

�� ��� ��� � � � �� ��� �� ������ � ���� ������ �� �� �� �� � ��������� ��� ��� � � ���� �� ��� � �� ��� ��� � ������ �� � � �� �� � ������� ��� �� ��� �� �� ��� � ������ � ������ � � �� � �� ��� ��������� �� ������� �� � � ��� � �� �� �� ��� ��� � �� � � ����� ����������� ������� ����

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See Also

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Completing Rate Schedules

Understanding Manufacturing Accounting Integration

G31 Shop Floor Control Choose Rate Based

Scheduling

G3115 Rate Based Scheduling Choose Rate Schedule

Workbench

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Product Costing and Manufacturing Accounting

5–4 Release A7.3 (June 1996)

� �� ��� ����� �� ��������� ���

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See Also

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Work with Rate Based Accounting

Release A7.3 (June 1996) 5–5

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Product Costing and Manufacturing Accounting

5–6 Release A7.3 (June 1996)

Creating Journal Entries for Rate Schedules

G31 Shop Floor Control Choose Daily Manufacturing

Accounting

G3116 Manufacturing Accounting Choose Rate Based

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Work with Rate Based Accounting

Release A7.3 (June 1996) 5–7

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Product Costing and Manufacturing Accounting

5–8 Release A7.3 (June 1996)

� ��� ���������� � ��� ��

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Work with Rate Based Accounting

Release A7.3 (June 1996) 5–9

Example: Proof Mode Report

31842 J.D. Edwards & Company Page – . . . 3 Rate Base Acct Exceptions Date – . . . 0 6/22/98 Batch G/L AAI Do G/L Cost Document Number Account Number Date Numb Ty Cat Type Number Amount Error Messages –––––––– ––––––––––––––––––––––––––––– –––––––– –––– –– –––– –––– –––––––– –––––––––––– –––––––––––––––––––––––––––––––––– –––––– PROOF 200–100.1710 .A1 01/01/98 3120 IM IN20 A1 90000080 880,41 Account No. For WIP Not Setup in G /L PROOF 200–100.1510 .A1 01/01/98 3110 IM IN20 A1 90000080 880,41– Account No. For Issue Not Setup in G/L PROOF 200–100.1710 .A1 01/01/98 3120 IM IN20 A1 90000080 9.897,32 Account No. For WIP Not Setup in G /L PROOF 200–100.1510 .A1 01/01/98 3110 IM IN20 A1 90000080 9.897,32– Account No. For Issue Not Setup in G/L PROOF 200–100.1720 .B1 01/01/98 3120 IH IN20 B1 90000080 2.631,55 Account No. For WIP Not Setup in G /L PROOF 200–100.1720 .B2 01/01/98 3120 IH IN20 B2 90000080 7,07 Account No. For WIP Not Setup in G /L PROOF 200–100.1720 .B3 01/01/98 3120 IH IN20 B3 90000080 157,22 Account No. For WIP Not Setup in G /L PROOF 200–100.1720 .B4 01/01/98 3120 IH IN20 B4 90000080 363,77– Account No. For WIP Not Setup in G /L PROOF 200–100.1730 .C1 01/01/98 3120 IH IN20 C1 90000080 196,52 Account No. For WIP Not Setup in G /L PROOF 200–100.1730 .C2 01/01/98 3120 IH IN20 C2 90000080 165,08 Account No. For WIP Not Setup in G /L PROOF 200–100.1730 .C3 01/01/98 3120 IH IN20 C3 90000080 1.705,99 Account No. For WIP Not Setup in G /L PROOF 200–100.1730 .C4 01/01/98 3120 IH IN20 C4 90000080 1.624,69 Account No. For WIP Not Setup in G /L PROOF 200–100.1520 .B1 01/01/98 3130 IC IN20 B1 90000080 263.154,56 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1720 .B1 01/01/98 3120 IC IN20 B1 90000080 263.154,56– Account No. For WIP Not Setup in G /L PROOF 200–100.1520 .B2 01/01/98 3130 IC IN20 B2 90000080 .799.512,80 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1720 .B2 01/01/98 3120 IC IN20 B2 90000080 .799.512,80– Account No. For WIP Not Setup in G /L PROOF 200–100.1520 .B3 01/01/98 3130 IC IN20 B3 90000080 15.721,55 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1720 .B3 01/01/98 3120 IC IN20 B3 90000080 15.721,55– Account No. For WIP Not Setup in G /L PROOF 200–100.1520 .B4 01/01/98 3130 IC IN20 B4 90000080 52.630,91– Account No. For Compl. Not Setup i n G/L PROOF 200–100.1720 .B4 01/01/98 3120 IC IN20 B4 90000080 52.630,91 Account No. For WIP Not Setup in G /L PROOF 200–100.1535 .C1 01/01/98 3130 IC IN20 C1 90000080 19.649,52 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1730 .C1 01/01/98 3120 IC IN20 C1 90000080 19.649,52– Account No. For WIP Not Setup in G /L PROOF 200–100.1535 .C2 01/01/98 3130 IC IN20 C2 90000080 16.505,21 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1730 .C2 01/01/98 3120 IC IN20 C2 90000080 16.505,21– Account No. For WIP Not Setup in G /L PROOF 200–100.1533 .C3 01/01/98 3130 IC IN20 C3 90000080 .869.713,15 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1730 .C3 01/01/98 3120 IC IN20 C3 90000080 .869.713,15– Account No. For WIP Not Setup in G /L PROOF 200–100.1533 .C4 01/01/98 3130 IC IN20 C4 90000080 .953.148,62 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1730 .C4 01/01/98 3120 IC IN20 C4 90000080 .953.148,62– Account No. For WIP Not Setup in G /L PROOF 200–100.1510 .A1 01/01/98 3130 IC IN20 A1 90000080 .077.772,72 Account No. For Compl. Not Setup i n G/L PROOF 200–100.1710 .A1 01/01/98 3120 IC IN20 A1 90000080 .077.772,72– Account No. For WIP Not Setup in G /L PROOF 200–100.6081 .A1 01/01/98 3270 IV IN20 A1 90000080 .066.994,99– PROOF 200–100.1710 .A1 01/01/98 3120 IV IN20 A1 90000080 .066.994,99 Account No. For WIP Not Setup in G /L PROOF 200–100.6077 .B1 01/01/98 3270 IV IN20 B1 90000080 260.523,01– PROOF 200–100.1720 .B1 01/01/98 3120 IV IN20 B1 90000080 260.523,01 Account No. For WIP Not Setup in G /L PROOF 200–100.6077 .B2 01/01/98 3270 IV IN20 B2 90000080 .799.505,73– PROOF 200–100.1720 .B2 01/01/98 3120 IV IN20 B2 90000080 .799.505,73 Account No. For WIP Not Setup in G /L PROOF 200–100.6077 .B3 01/01/98 3270 IV IN20 B3 90000080 15.564,33– PROOF 200–100.1720 .B3 01/01/98 3120 IV IN20 B3 90000080 15.564,33 Account No. For WIP Not Setup in G /L PROOF 200–100.6077 .B4 01/01/98 3270 IV IN20 B4 90000080 52.267,14 PROOF 200–100.1720 .B4 01/01/98 3120 IV IN20 B4 90000080 52.267,14– Account No. For WIP Not Setup in G /L PROOF 200–100.6086 .C1 01/01/98 3270 IV IN20 C1 90000080 19.453,00– PROOF 200–100.1730 .C1 01/01/98 3120 IV IN20 C1 90000080 19.453,00 Account No. For WIP Not Setup in G /L PROOF 200–100.6086 .C2 01/01/98 3270 IV IN20 C2 90000080 16.340,13– PROOF 200–100.1730 .C2 01/01/98 3120 IV IN20 C2 90000080 16.340,13 Account No. For WIP Not Setup in G /L PROOF 200–100.6086 .C3 01/01/98 3270 IV IN20 C3 90000080 .868.007,15– PROOF 200–100.1730 .C3 01/01/98 3120 IV IN20 C3 90000080 .868.007,15 Account No. For WIP Not Setup in G /L PROOF 200–100.6086 .C4 01/01/98 3270 IV IN20 C4 90000080 .951.523,93– PROOF 200–100.1730 .C4 01/01/98 3120 IV IN20 C4 90000080 .951.523,93 Account No. For WIP Not Setup in G /L PROOF 200–100.1710 .A1 01/01/98 3120 IM IN20 A1 90000090 1.204,80 Account No. For WIP Not Setup in G /L PROOF 200–100.1510 .A1 01/01/98 3110 IM IN20 A1 90000090 1.204,80– Account No. For Issue Not Setup in G/L PROOF 200–100.1710 .A1 01/01/98 3120 IM IN20 A1 90000090 13.544,11 Account No. For WIP Not Setup in G /L PROOF 200–100.1510 .A1 01/01/98 3110 IM IN20 A1 90000090 13.544,11– Account No. For Issue Not Setup in G/L PROOF 200–100.1720 .B1 01/01/98 3120 IH IN20 B1 90000090 3.671,78 Account No. For WIP Not Setup in G /L

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Product Costing and Manufacturing Accounting

5–10 Release A7.3 (June 1996)

Example: Final Mode Report

31843 J.D. Edwards & Company Page 1 Batch Type – Posting Reports Date 0 6/22/98 Batch Number – Batch Date – Do Document G/L Co> Account Description G/L Account . . . . . Amounts . . . . . LT Ty Date Explanation Subldgr–Ty Debit Credit –– –––––––– –––––––– ––––– ––––––––––––––––––––––––––––– ––––––––––––––––––––––––––––– ––––––––––––––– ––––––––––––––– –– IM 90000080 01/01/98 200–100.1710 .A1 880,41 AA Material Charged To W.O.’s 2417 IM 90000080 01/01/98 200–100.1510 .A1 880,41– AA Material Charged To W.O.’s 2417 IM 90000080 01/01/98 200–100.1710 .A1 9.897,32 AA Material Charged To W.O.’s 2611 IM 90000080 01/01/98 200–100.1510 .A1 9.897,32– AA Material Charged To W.O.’s 2611 IH 90000080 01/01/98 200–100.1720 .B1 2.631,55 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1720 .B2 7,07 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1720 .B3 157,22 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1720 .B4 363,77– AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1730 .C1 196,52 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1730 .C2 165,08 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1730 .C3 1.705,99 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 200–100.1730 .C4 1.624,69 AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 00200 Accrued Payroll 200.4205 2.795,84– AA Labor Charged To W.O.’s 3390 IH 90000080 01/01/98 00200 Actual Burden Clearing Accoun 200.4333 3.328,51– AA Labor Charged To W.O.’s 3390 IC 90000080 01/01/98 200–100.1520 .B1 263.154,56 AA Completed W.O.’s To Inventory 3390 IC 90000080 01/01/98 200–100.1520 .B2 1.799.512,80 AA Completed W.O.’s To Inventory 3390 IC 90000080 01/01/98 200–100.1520 .B3 15.721,55 AA Completed W.O.’s To Inventory 3390 IC 90000080 01/01/98 200–100.1520 .B4 52.630,91– AA Completed W.O.’s To Inventory 3390

See Also

� �� ���� ����� � ������ ��������

� �� ���� ����� � ������

Page 327: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Work with Rate Based Accounting

Release A7.3 (June 1996) 5–11

Processing Options for Rate Base Journal Entries

1. Enter the G/L date. If left blank, ____________ the current date will be used.

2. Enter a ’1’ to create journal ____________ entries. If left blank, ’Proof’ mode is assumed.

JOURNAL ENTRY SUMMARIZATION: 3. Enter a ’1’ to summarize Material ____________ Issues by Account within a document.

4. Enter a ’1’ to summarize by Account ____________ ACROSS documents. WARNING: This option will reduce the number of journal entries. See Helps.

REPORT OPTIONS: 5. Enter a ’1’ to print an Accounting ____________ Journal.

6. Enter a ’1’ to print subtotals by ____________ Document Type and Document.

REPORT SUMMARIZATION: 7. Enter a ’1’ to summarize Material ____________ Issues within a document.

8. Enter a ’1’ to summarize by Account ____________ ACROSS documents. WARNING: This option will reduce the report output. See Helps.

DOCUMENT TYPES: 9. Enter the Document Type associated ____________ with Inventory Issues.

10. Enter the Document Type associated ____________ with Rate Base Shop Floor Activity.

11. Enter the Document Type associated ____________ with Inventory Completions.

12. Enter the Document Type associated ____________ with Inventory Scrap.

13. Enter the Document Type associated ____________ Rate Accounting Variances.

PARTIAL COMPLETIONS:14. Enter a ’1’ to recognize all units ____________ and amounts unposted due to partial operation completions. This will create variances for any partially reported completions. Unpostable units and amounts will be cleared when run in ’Final’ mode.

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Product Costing and Manufacturing Accounting

5–12 Release A7.3 (June 1996)

What You Should Know About Processing Options

������ ������� � ���� ��� ������� ������� ��� ���� ���� ����� ��� ���� �� ���

�������� �� ��� ���� ���������� �� ��� ������ � �������

���������� ��� ����� ������� ������ ���� ��������

������ ��� ����� ��� ������� ����� �� ������ �

��������

Page 329: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) 5–13

Understand Process Industry Accounting

About Process Industry Accounting

��� ��! �����%�!�� ��'*��! ��&�%�'� �!(���'(%�!� ���"(!'�!� �!� #%"��&& �!(���'(%�!� ���"(!'�!� �& '��' *�'� � #%"��&&� �" #��'�"!& �%� %�#"%'������!&' '�� �"- �!� �+-#%"�(�'& '�� &��)�& �!� !"' ����!&' '�� #�%�!' #%"��&&��"( ��! &�' � #%"��&&�!� "#'�"! '" ���"* �" #��'�"!& "� (!#��!!�� �"- �!��+-#%"�(�'&� ��%��!��& �%� &'��� %�#"%'�� ����!&' '�� #%"��&&�

About Unaccounted Units in Process Industry Accounting

�!���"(!'�� (!�'& %�#%�&�!' '�� $(�!'�'��& �!� �"���% � "(!'& "� '%�!&��'�"!&'��' "��(% ����!&' � *"%� "%��% *��! +"( �&&(� #�%'&� "% %��"%� ���"% "%�" #��'�"!&� �"( ��!!"' )��* (!���"(!'�� (!�'&� ���+ �%� &'"%�� �+ '�� &+&'� (!'�� +"( %(! '�� "(%!�� �!'%��& �"% �"%� �! %"��&& "% �" #��'�"!& #%"�%� ����& #%"�%� �%��'�& �"(%!�� �!'%��& �"% '�� (!���"(!'�� (!�'& �!� '��! #(%��&'�� (!���"(!'�� (!�'&�

�! '�� #%"��&& �!�(&'%+� (!���"(!'�� (!�'& �%� &'"%�� �! '�� &� � '����& �& �! '����&�%�'� �!�(&'%+� �!���"(!'�� (!�'& �%� &'"%�� �! '�� �"��"*�!� '����&�

���� ����� �����

�����

���! +"( �" #��'� � *"%� "%��% "% %��"%� &�%�# ����!&'

� *"%� "%��%� (!���"(!'�� (!�'& �%� &'"%�� �! '�� �"%�

�%��% ��&'�% '�����

����� ���� ������ ���! +"( �&&(� �'�%��� '" � *"%� "%��%� (!���"(!'��

(!�'& �%� &'"%�� �! '�� �%'& �&' '�����

������� ������������

������

���! +"( %��"%� �"(%& ����!&' � *"%� "%��%�

(!���"(!'�� (!�'& �%� &'"%�� �! '�� �"('�!� �!&'%(�'�"!&

'�����

About Calculated Amounts in Process Industry Accounting

��%��!�� �!$(�%+ ��! ��&#��+ & ��� �!��!��%�!� )�%��!��& ����(&� '�� �%",�!� "(!'& �����% &����'�+ �%" '�� �(%%�!' � "(!'&� �"*�)�%� "(%!�� �!'%��& �"%��%��!��& %"(!�& '�� � "(!'&� �!� !" )�%��!��& #%�!' "! '�� %�#"%'�

Page 330: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

5–14 Release A7.3 (June 1996)

���"�! ��� ����"��!�� �� !�� ����� ���" !�% � �����# �

������ ������ ���&�� ���"�! ��� �� �� �� !�� �� ! �� !�� ����� �

���� !�� �� ! ��������! !���� �������

����� ������ ��� ��!"�� �� ! �� !�� ���������! � "�� ��� ����� !�

����"��!� !�� ��!"�� �� �� ! �� !�� ����� �

�� ���� ������ ��� ���� �� ! ��������!� !�� ������!�� �� ! �� !�� ��'

��� �%'����"�! ��� ����� !� ����"��!� !�� ������!�� �� !

�� !�� ����� ��� !��! �� ! ��������!� ��� �$������ !��

������!�� � �� ! �� ��� ��' ��� �%'����"�! ��� ������

����� "� � !�� ������!�� � �� ! �� !�� ����� �

Page 331: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Appendices

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)5–16

Page 333: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) –1

Appendices

Page 334: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)A–2

Appendix A — Calculations in Cost Rollup

About Calculations in Cost Rollup

��� � �� (��� !# '���$ ��� #��%� � �� &% � ( ��#�,� ��� � $% � �! ���%$ �#�����#�%�� �� %�� � $% # ��&! !# ��$$� ���$� ����&��%� �$ ��� '�#* ��� #���� % * &# ���&���%&#��� � �$%��%$ ��� * &# !# ��$$��� !%� � �� ���$�

��� !# �#�� ���&$%$ ��#��% ��� # � &#$ ��� ��#��% ������� � &#$ �* %��� ��$�$��#�( $�+�� ��� �&�&��%�'� *����� �$ �!!# !#��%�� ��� !# �#�� ���&$%$ � �! ���%��%�#��� "&��%�%��$ �* !�#�%� � $�#�!� &#$ ��� "&��%�%��$ �#� ��$ � �'�#%��% %�� !#���#* &��% � ���$&#��

See Also

� ��������� ����� �� ���� ������ ��� ��������� ��������

� ��������� ����� �� ���� ������ ��� ���������

Material Cost Components

A1 (Purchased Material Cost)

� � * & ��%�# � � $% ��%� � �� %�� &#���$�� %�� !# ��$$��� !%� � � %��

���&��%� � $% � ��&! !# �#��� %�� !# �#�� &$�$ %��% � $% ��%� � % #�%#��'� %�� � $% �# � %�� � $% �����# %�����

� � * & ���'� %�� !# ��$$��� !%� � ������ %�� !# �#�� &$�$ %�� '��&�$

��%�#�� ���&���* � ��%�#������� � $% � �! ���%$�

A2 (Material Scrap)

� �$�� � # �%��$ %��% ��'� � !�#���% � $�#�! ������� �� %���# ���� � ��%�#����

� ��% ����� � $% � ��$ �# � $�#�! ���&##�� (��� %�� � �! ���%$ �#�

�$$�������

� � �! ���% ��%�#��� $�#�! � $% � � � $�#�! �# � ���� � ��%�#��� )

"&��%�%* !�# !�#��% �%�� ) %�� % %�� � $% � %�� � �! ���%�

Page 335: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Appendix A — Calculations in Cost Rollup

Release A7.3 (June 1996) A–3

Routing Cost Components

�#)(�"� �#'( �#!$#"�"(' ��#'( �#!$#"�"(' � �"� �� ��" �� �#"(&# ��!�")� - #& (�&#)�� (�� ��!) �(�� �#'( �# )$ $&#�&�!�

B1 (Direct Labor)

� ��&�"( ��&��( ��#& �#'(' ')! #� ��&��( ��#& �� �) �(�#"' �#& �

#$�&�(�#"' #" (�� �(�!�' &#)(�"��

� �$�&�(�#" ��&��( ��#& �#'( ���#$�&�(�#" ��&��( ��#& �#)&' #$�&�(�#"

(�!� ��'�'� , #$�&�(�#" �&�+ '�.�� �#$�&�(�#" �)!) �(�*� -�� � � ���, +#&� ��"(�& ��&��( ��#& &�(��

B2 (Setup Labor)

� ��&�"( '�()$ ��#& �#'( ')! #� � '�()$ ��#& �� �) �(�#"' �#& �

#$�&�(�#"' #" (�� �(�!�' &#)(�"��

� �$�&�(�#" '�()$ ��#& �#'( �#$�&�(�#" '�()$ ��#& �#)&' , +#&� ��"(�&

'�()$ ��#& &�(�� ���#)"(�"� �#'( %)�"(�(- ��� (�� ���#)"(�"� �#'( %)�"(�(-�' "#( .�&#��

B3 (Machine Run)

� ��&�"( !����"� &)" �#'( ')! #� !����"� &)" �� �) �(�#"' �#& �

#$�&�(�#"' #" (�� �(�!�' &#)(�"��

� �$�&�(�#" !����"� &)" �#'( ��#$�&�(�#" !����"� &)" �#)&' #$�&�(�#"

(�!� ��'�'� , �#$�&�(�#" �)!) �(�*� -�� � ��� , +#&� ��"(�& !����"�&)" &�(��

B4 (Labor Efficiency)

� �"�&��'�' #& ���&��'�' (�� �#'( #� (�� ��#& &�%)�&�� (# $&#�)�� �" �(�!� ��

-#) ��*� '�( (�� !�")���()&�"� �#"'(�"(' (# !#���- �#'(' �- +#&� ��"(�&�������"�-� (�� $&#�&�! �&��(�' � �#'( �#!$#"�"( ���� �#& ��#& �������"�-+��" -#) &)" ��!) �(�� �#'( �# )$� �" ����(�#"� �� (�� �������"�- �#& �+#&� ��"(�& �' �%)� (# .�&#� (��" "# �� �) �(�#" �' $�&�#&!�� �#& (��(+#&� ��"(�&� ���#& �������"�- �' #" - �� �) �(�� �#& ��&��( ��#& �#)&'�

� ��&�"( ��#& �������"�- �#'( ')! #� � �������"�- �� �) �(�#"' �#& �

#$�&�(�#"' #" (�� �(�!�' &#)(�"��

� �$�&�(�#" ��#& �������"�- �#'( #$�&�(�#" ��&��( ��#& �#)&' � �#$�&�(�#"

��&��( ��#& �#)&' , �+#&� ��"(�& �������"�- ��� , +#&� ��"(�& ��&��( ��#& &�(��

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)A–4

C1, C2 (Variable/Fixed Machine Overhead)

� ��%�-%�,�� ('%1 # 1(- "�.� +�, ,"� ��'- ��,-*#'! �('+,�',+ ,��%� �����

,( #'�%-�� .�*#��%� �'� #0�� &��"#'� (.�*"��� #' ,"� �(+,� �' ,"#+ ,��%��1(- &-+, �%+( ��,�*&#'� /"�,"�* &��"#'�+� (.�*"��� �(+,+ �*� ��%�-%�,�� *(& &�'-�%%1 �',�*�� *�,�+ #' ,"� �(*$ ��',�* ��+,�* ,��%� ��� � (*�+ � )�*��', ( &��"#'� *-' �(+,+�

� ��*�', .�*#��%� #0�� &��"#'� (.�*"��� �(+, � +-& ( �%% .�*#��%� #0��

&��"#'� (.�*"��� ��%�-%�,#('+ (* ,"� #,�&�+ *(-,#'!�

� �)�*�,#(' .�*#��%� #0�� &��"#'� (.�*"��� �(+, �1 )�*��', � &��"#'� *-'

"(-*+ 0 �/(*$ ��',�* .�*#��%� #0�� &��"#'� (.�*"��� )�*��', �� 0/(*$ ��',�* &��"#'� *-' *�,��

� �)�*�,#(' .�*#��%� #0�� &��"#'� (.�*"��� �(+, �1 *�,� � &��"#'� *-'

"(-*+ 0 /(*$ ��',�* .�*#��%� #0�� &��"#'� (.�*"��� *�,��

C3, C4 (Variable/Fixed Labor Overhead)

�"� (%%(/#'! ��%�-%�,#('+ �*� �#+)%�1�� �+ *�,�+� � 1(- #'�#��,� (' �(*$ ��',�*��+,�* ,"�, .�*#��%� #0�� %��(* (.�*"��� �(+,+ +"(-%� �� ��%�-%�,�� �+ � )�*��',( %��(* �(+,+� &-%,#)%1 ,"� /(*$ ��',�* %��(* *�,� �1 ,"� )�*��', � ,( (�,�#',"� %��(* (.�*"��� *�,�� �(* �0�&)%��

�)�*�,#(' .�*#��%� %��(* (.�*"��� *�,� � �/(*$ ��',�*.�*#��%� %��(* (.�*"��� )�*��', �� 0 /(*$ ��',�*�#*��, %��(* *�,�

� ��%�-%�,�� ('%1 # 1(- "�.� +�, ,"� ��'- ��,-*#'! �('+,�',+ ,��%� �����

,( #'�%-�� .�*#��%� �'� #0�� %��(* (.�*"��� #' ,"� �(+,� �' ,"#+ ,��%�� 1(-&-+, �%+( ��,�*&#'� /"�,"�* %��(* (.�*"��� �(+,+ �*� ��%�-%�,�� *(&&�'-�%%1 �',�*�� *�,�+ #' ,"� �(*$ ��',�* ��+,�* ,��%� ��� � (* �+ �)�*��', ( %��(* �(+,+� �' ���#,#('� 1(- ��' +�, ,"� &�'- ��,-*#'!�('+,�',+ ,( ��,(* %��(* (.�*"��� �1 /(*$ ��',�* � #�#�'�1�

� ��*�', .�*#��%� #0�� %��(* (.�*"��� �(+, � +-& ( �%% .�*#��%� #0�� %��(*

(.�*"��� ��%�-%�,#('+ (* �%% ()�*�,#('+ (' ,"� #,�&�+ *(-,#'!�

� ��*#��%� #0�� %��(* (.�*"��� �(+, � �#*��, %��(* (.�*"��� �(+, � +�,-)

%��(* (.�*"��� �(+,�

� �#*��, %��(* (.�*"��� �(+, �1 *�,��

�� �#,"(-, %��(* � #�#�'�1� �#*��, %��(* "(-*+ 0 /(*$ ��',�*

.�*#��%� #0�� %��(* (.�*"��� *�,�

�� �#," %��(* � #�#�'�1� ��#*��, %��(* "(-*+ � /(*$ ��',�*

� #�#�'�1� 0 /(*$ ��',�* .�*#��%� #0�� %��(* (.�*"��� *�,�

�(*$ ��',�* � #�#�'�1 � %��(* "(-*+ � ��/(*$ ��',�* � #�#�'�1)�*��', �� 0 %��(* "(-*+�

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Appendix A — Calculations in Cost Rollup

Release A7.3 (June 1996) A–5

� ��,-( $��'* '.�*!��� �'+, �1 *�,� � �'(�*�,"'& +�,-( $��'* !'-*+ �

���'-&,"& �'+, )-�&,",1� 0 /'*# ��&,�* .�*"��$���"0�� $��'*'.�*!��� *�,�� ���'-&,"& �'+, )-�&,",1 "+ ���,'*�� "� ", "+ &', �)-�$,' 2�*'�

Outside Operation Cost Components (Usually Dx)

� ��& �� �&,�*�� %�&-�$$1 '& �&,�*��!�& � �'+, �'%('&�&,+ '* *�,*"�.��

�*'% ,!� �'+, ��� �* ,��$� ����� /!�& 1'- *-& �"%-$�,�� �'+, �'$$-(�

� �!� �"%-$�,�� �'+, �'$$-( (*' *�% �*��,�+ ",�% &-%��*+ �'* '-,+"��

'(�*�,"'&+ �+ �'$$'/+

� ��*�&,���00 �/!�*� ��*�&, � ,!� (�*�&, ",�% &-%��* �&� 00 � ,!�

/!'$�3&-%��* ('*,"'& '� ,!� '-,+"�� '(�*�,"'&�+ '(�*�,"'&+�)-�&�� &-%��*�

� �� 1'- �&,�* � �'+, %�,!'� "& ,!� �-,+"�� �(�*�,"'&+ (*'��++"& '(,"'& '&

,!� �"%-$�,� �'+, �'$$-( (*' *�%� ,!� (*' *�% -+�+ ,!�, �'+, %�,!'� ,'*�,*"�.� ,!� �'+, �*'% ,!� �'+, ��� �* ,��$�� �� ,!� .�$-� "+ 2�*' �&� �.�$-� (*�."'-+$1 �0"+,�� "& ,!� �'+, �'%('&�&,+ ,��$�� ,!� '*" "&�$ .�$-�*�%�"&+�

� �� 1'- $��.� ,!� (*'��++"& '(,"'& �$�&#� ,!� (*' *�% -+�+ ,!� .�$-�+

�&,�*�� %�&-�$$1 '& �&,�*��!�& � �'+, �'%('&�&,+�

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Release A7.3 (June 1996) B–1

Appendix B — Calculations for Variances

About Calculations for Variances

��) �%�� �%(, )0 � *'#�0* �&*+* �)&$ +�� �&)" �)��) ��) �%�� +��#� �������� &. +�� *0*+�$ ��#�,#�+�* ���� �&*+ �&$'&%�%+ * �/'#� %�� ��)��

Standard Costs

�� �,$ &� )&##�� �&*+* $ %,* *,$ &� %�+ ����� �&*+* �&$'&%�%+

$�+�) �# �&*+� �&$'&%�%+ $�+�) �# �&*+ $,#+ '# �� �0 .&)" &)��)

(,�%+ +0�

��� ���� � �

�����

��+ ����� �&*+ / .&)" &)��) (,�%+ +0

���*� �&*+* �)� �)��+�� ,%��) +�� �&##&. %� �&%� + &%*

� ���% 0&, ),% �)&��** �&)" �)��)*

� ���% +�� ��)+* � *+ ��- * &%* ')&�)�$ �&' �* +�� � ## &� $�+�) �#

� ���% +�� �&)" �)��) �&,+ %� ')&�)�$ �&' �* +�� )&,+ %�*

� ���% 0&, ��%�)�+� !&,)%�# �%+) �* �&) .&)" &)��) ��+ - +0

Current Costs

�� ��� *,$ &� +&+�# )&##�� �&*+* �&) ���� +�$ % +�� �,))�%+ � ## &�

$�+�) �#� ��� �&*+ &� �&$'&%�%+* * ��*�� &% +�� (,�%+ +0 ���&)�

*�)�' * ������

�� * -�#,� * �)��+�� ,%��) +�� �&##&. %� �&%� + &%*

� ���% 0&, ��%�)�+� � '�)+* # *+ . +� �)&��** �&)" �)��)*

� ���% 0&, ��%�)�+� !&,)%�# �%+) �* �&) .&)" &)��) ��+ - +0

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)B–2

�� �� "$� �� #�� #�#�� !����� ��"#" ��! ���� �#�� #��# �" "�!������

��" %��$� �" �!��#�� $���! #�� �����&��� �����#���"�

� ���� (�$ ����!�#� � ��!#" ��"# &�#� !���"" ��!� !��!"

� ���� �!#" ��"# ��%�"���" �����" #�� ���� �� ��#�!���

����� ����$��#�� �� #�� "��� �����! �" #�� ���$��#�� ��"# ����$� $"��� #��

��$!" �!�� #�� �$!!��# !�$#����

��" %��$� �" �!��#�� $���! #�� �����&��� �����#���"�

� ���� (�$ ����!�#� � ��!#" ��"# &�#� !���"" ��!� !��!"

� ���� ��!� !��! ��$#��� �����" #�� !�$#���

��� ���� ���

� ������

��# ����� ��"# ' &�!� �!��! $��#�#(

��"� ��"#" �!� �!��#�� $���! #�� �����&��� �����#���"�

� ���� (�$ ����!�#� &�!� �!��! !�$#��� &�#� !���"" ��!�

!��!"

� ���� ��!� !��! ��$#��� �����" #�� !�$#���

��$ �$"# !$� #�� ��$!��� ��#!( �!��!�� �� $���#� ���� #� �!��#� "#����!� ����$!!��# %�!����� %��$�"� �$����� #�� �!��!�� �� �!��� ���� ���" ��# ����!�#�#��"� %��$�"�

� �� ��$ �$"# !$� #�� ��$!��� ��#!( �!��!�� �� $���#� ���� #� �!��#�"#����!� ��� �$!!��# %�!����� %��$�"� �$����� #�� �!��!�� �� �!��� ���� ���"��# ����!�#� #��"� %��$�"�

Planned Costs

�� �� "$� �� #�#�� !����� ��"#" ��! ���� �#�� �� #�� �$!!��# ��!#" ��"#�

��" %��$� �" �!��#�� &��� (�$ ����!�#� ��$!��� ��#!��" ��! &�!�

�!��! ��#�%�#(�

�� �� "$� �� #�� #�#�� !����� ��"#" ��! ���� �#�� #��# �" "�!������

��" %��$� �" �!��#�� &��� (�$ ����!�#� ��$!��� ��#!��" ��! &�!�

�!��! ��#�%�#(�

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Appendix B — Calculations for Variances

Release A7.3 (June 1996) B–3

����� ������ � �� �� �� ��� � � �� ������ � ���� ������ ����� ��

����� ���� �� ���� ��� � ��������

���� ��� �� �� � � �� � !�� � � �� ������ ���� � ��� ����

��� � ������!�

��� ���� ���

� ������

�� � � �� � ���� ���� ��� � ������!

���� ��� �� �� � � �� � !�� � � �� ������ ���� � ��� ����

��� � ������!�

Actual Costs

�� � � �� � � � �� ���� ���� ��� � ���� ��

���� ��� �� �� � � �� � !�� � � �� ������ ���� � ��� ����

��� � ������!�

�� �� ���� �� �� ������ ��� �����! ����� � ����� �� ������ ��

���� �����

� ��� ��� � �� ���� ������

����� ������ � �� �� �� ��� � � �� ������ � ���� ������ ����� ��

����� ���� �� ���� ��� � ��������

���� ��� �� �� � � �� � !�� � � �� ������ ���� � ��� ����

��� � ������!�

��� ���� ���

� ������

�� � � �� � ���� ���� ��� � ������!

���� ��� �� �� � � �� � !�� � � �� ������ ���� � ��� ����

��� � ������!�

Completed/Scrapped Costs

�� ��� �� ���� � ����� " ��� �� � � �� � ����� � ������ �� �� ���

����

���� ����� ������ � ����� � � �� ����� � ������� ��

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)B–4

��� ��� ��

����� �

��� ����� ���� � ���� ����� ��������

���� ����� �� ������� ���� ��� ������� ������ ������� �� ����

����� ���������

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Appendix B — Calculations for Variances

Release A7.3 (June 1996) B–5

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�$)$ /$ ��� ��1+$ �� � C–1

Appendix C — Purchase Price Variance

About Purchase Price Variance

�,. -1."' /$# (0$*/� (% 0'$ /0 +# .# ",/0 #(%%$./ %.,* 0'$ "01 ) -1."' /$ -.("$�5,1 ' 2$ -1."' /$ -.("$ 2 .( +"$ ������ �% 5,1 1/$ $40. ",/0/ ,+ -1."' /$#(0$*/� 0'$ 0,0 ) /0 +# .# ",/0 *(&'0 #(%%$. %.,* 0'$ � �* 0$.( )� ",/0� �'(/#(%%$.$+"$ (/ 0'$ * 0$.( ) !1.#$+ ",/0�

�'$+ 5,1 .$"$(2$ -1."' /$ ,.#$.� 0'$ /5/0$* 1-# 0$/ 0'$ "",1+0/ - 5 !)$ "",1+0 1/(+& 0'$ -.("$ ,+ 0'$ -1."' /$ ,.#$.� �'$ /5/0$* 1-# 0$/ 0'$ (+2$+0,.5 "",1+0 3(0' 0'$ /0 +# .# (0$* ",/0 %.,* 0'$ �,/0 �$#&$. 0 !)$ ������� �+5#(%%$.$+"$ !$03$$+ 0'$ 03, ",/0/ (/ * #$ 1- ,% ��� +# * 0$.( ) !1.#$+� ��� (/0'$ #(%%$.$+"$ !$03$$+ 0'$ %.,6$+ � ",/0 +# 0'$ -1."' /$ ,.#$. ",/0� � 0$.( )!1.#$+ ",/0 (/ 0'$ #(%%$.$+"$ !$03$$+ 0'$ 0,0 ) /0 +# .# ",/0 %.,* 0'$ �,/0�$#&$. 0 !)$ +# 0'$ � ",/0� / %,)),3/�

��� � � ",/0 � -1."' /$ ,.#$. 1+(0 ",/0

� 0$.( ) !1.#$+ ",/0 � 0,0 ) /0 +# .# ",/0 � � ",/0

Example: Purchase Price Variance and Material Burden

���� ����� ����� ������

�2$. &$ ",/0 � ��

�0 +# .# ",/0 � �

���� ���������� ����� �������

� ",/0 � �

� ",/0 � �

MaterialInventory PPV

totalstandardcost

MaterialReceived (AP)

P.O.cost

Material

$16 $1$12 $3

Burden

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������ ������ ��� ������������� ����������

��#��)� ��� ��+%� ����C–2

��*�( �# ))+�� *& *�� -&(" &(��( (�# �,�) *�� %,�%*&(/ ���&+%* �%� '&)*) *& *����� ���&+%* - *� *�� �+##/ #&���� )*�%��(� �&)* �&( *�� *�$�

MaterialInventory WIP

$16 $16

�* '�( &� �%�� � $�%+�# !&+(%�# �%*(/ �#&)�) *�� ��� *& *�� &)* &� �&&�) �&#����&+%*�

PPV COGS

$1 $1

���(� ) �% ��� * &%�# ��� *��#� ����� *& ��%�#� '&)* %� &� *�� $�*�( �#&,�(�����

�� /&+ ��,� $+#* '#� �&)* �.*(�) �%� /&+ -�%* *& '&)* *& � ���(�%* ���&+%*) �&(���� &� *��$� /&+ $+)* +)� #�%��� �&)*�

See Also

� ������� �� ������ ���� � ������ % *�� ������� ���������� ����

� ������� �� ������ ���� % *�� ������� ���������� ����

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Release A7.3 (June 1996) D–1

Appendix D — Functional Servers

�!2!.�( ���� � 3�. / ,.+#.�)/ ���!// "1*�0%+*�( /!.2!./� �$! ,1.,+/! +""1*�0%+*�( /!.2!./ %/ 0+ ,.+2% ! � �!*0.�( (+��0%+* "+. /0�* �. �1/%*!// .1(!/��+10 !*0!.%*# +�1)!*0/� /1�$ �/ 2+1�$!./� %*2+%�!/� �* &+1.*�( !*0.%!/� �$!/!�1/%*!// .1(!/ !/0��(%/$ 0$! "+((+3%*#�

� ��0� %�0%+*�.5 !"�1(0 2�(1!/

� �%!( ! %0/ �* 2�(% 2�(1!/

� �..+. ,.+�!//%*#

� �!(�0%+*/$%,/ �!03!!* "%!( / +. �,,(%��0%+*/

�$! � 2�*0�#!/ +" � "1*�0%+*�( /!.2!. �.!�

� �0 .! 1�!/ )�%*0!*�*�! +" !*0.5 ,.+#.�)/ �!��1/! ! %0 .1(!/ .!/% ! %* +*!

�!*0.�( (+��0%+*�

� �+1 ��* /0�* �. %6! +�1)!*0/ ��.+// �(( �,,(%��0%+*/ �!��1/! 5+1 �.!�0!

0$!) 1/%*# 0$! /�)! �1/%*!// .1(!/�

� �!*!.�((5� 0$! 1/!. %*0!."��! ��,,!�.�*�! �* %*0!.��0%+*� +" � "+.) %/

*+3 /!,�.�0! ".+) $+3 � ,.+#.�) 3+.'/�

�$! /0!,/ "+. /!00%*# 1, �1/%*!// .1(!/ "+. �* !*0.5 ,.+#.�) �.!�

�� .!�0! � ����� �.%0!. 2!./%+* "+. � /,!�%"%� "1*�0%+*�( /!.2!. ,.+#.�)�"+. !4�),(!� ������� "+. 2+1�$!. !*0.5��

�� �!0 0$! ,.+�!//%*# +,0%+*/ 3%0$%* 0$! 2!./%+* ���+. %*# 0+ 5+1. �+),�*5.!-1%.!)!*0/�

� �,!�%"5 0$! 2!./%+* 5+1 3�*0 0$! !*0.5 ,.+#.�) 0+ 1/! %* 0$! ,.+�!//%*#+,0%+*/ "+. 0$�0 !*0.5 ,.+#.�)�

�+1 ��* $�2! �(( 5+1. !*0.5 ,.+#.�)/ 1/! 0$! /�)! ����� �.%0!. 2!./%+* ��* 0$1/� 1/! 0$! /�)! .1(!/� +. 5+1 ��* /!0 1, %""!.!*0 ����� �.%0!. 2!./%+*/� ����� 3�. / ,.+2% !/ ����� �.%0!. 2!./%+* �������� �/ 0$! !"�1(0 "1*�0%+*�(/!.2!. 2!./%+* "+. 5+1. !*0.5 ,.+#.�)/�

�*(5 0$! ,!./+* .!/,+*/%�(! "+. /5/0!)73% ! /!01, /$+1( )�'! �$�*#!/ 0+ 0$!"1*�0%+*�( /!.2!. 2!./%+*� �+. )+.! %*"+.)�0%+* ��+10 $+3 0+ /!0 1, ������.%0!. 2!./%+*/� /!! 0$! �� ���� ��� ����� �����

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)D–2

Example: Voucher Processing Functional Server

�� ��������� ������ ����� ��� �������� ���� ��� ��� ��� ��� ��� ��������� ������ ������� ��� ������� �������� ��� ���� �������� �� ��� ��� ������������� ������� ��� ��������

Multi–SpeedVoucher

EntryP041015

StandardVoucher

EntryP04105

VoidPayment

EntryP04103

CreditTied toDebitB.U.

P041016

Multi-VoucherP041017

CalculateWith-

holdingP04580

XT0411Z1Versions List

ZJDE0001ZJDE0002

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��������

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�� ���� � ���� ��� ����������� ��� �����

Release A7.3 (June 1996)g–4

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Release A7.3 (June 1996) g–1

Glossary

�!", %(,,�+2 ���"'�, -�+&, "' -!� �('-�1- (�

2(.+ .,� (� ��� ,2,-�&, �'� -!�

���(&)�'2"' .,�+ ."��

�����4�( �- -( -!� "'�(+&�-"(' (+

�.'�-"(', )+(/"��� �2 -!� ,2,-�& -!+(. !

&�'.,� ,�+��',� �'� +�)(+-,

�������� ��������� ��-�+"�% (' !�'� (+

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Product Costing and Manufacturing Accounting

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Page 357: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Glossary

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Page 358: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

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Product Costing and Manufacturing Accounting

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Glossary

Release A7.3 (June 1996) g–17

�� �� ��������� ����� ��� �� ������� ��

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)g–18

Page 367: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Index

Page 368: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

�� ���� � ���� ��� ����������� ��� �����

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Page 369: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Release A7.3 (June 1996) index–1

Index

���� &267(' 352&(66� ���(17(5&+$1*( &267 &20321(176'(),1,1* (;75$ &267 &20321(176� ����352&(66,1* 237,216� ����

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�%287 352&(66 ,1'8675< $&&2817,1*� ���

�%287 352'8&7 &267,1*� ���

�%287 352'8&7 &267,1* )25 .,7 ,7(06� ��

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�%287 81$&&2817(' 81,76� �� �

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�%287 :25. 25'(56 ,1 $&&2817,1*� ������� ���� �%287 81$&&2817(' 81,76� #+$7 $5(

:25. 25'(5 9$5,$1&(6�

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–2

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Index

Release A7.3 (June 1996) index–3

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<470 47)*78� ���

�7*&9.3, & 8.2:1&9*) 7411:5� ����� ���� �88.,3.3, ;&1:*8 94 :8*7 )*+.3*) (489

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(43+.,:7*) .9*28� ��

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–4

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���(:, � 8+,8�%8(49(*:054� ���(:, �853� ����,9*806:054� ���� ����� ���� ����� �����,9*806:054��� ���� ����� ����� �����08,*: �()58 � $03;2(:,+� ����5*;3,4:� ���5*;3,4: � 8+,8 �5� �4<50*,� (4+ 95 54��

� �5*;3,4: �536(4?� ���5*;3,4: %?6,� ����� �� �--,*:0<, � �853 �(:,� �����--,*:0<, � %/8; �(:,� �����9:03(:,+ �5;89 � �()58� ���>62(4(:054� ���>62(4(:054 �� ����>:8(9� �����>:8(9 ��� ����� �����>:8(9 ��� ��� � �����(*:58 �35;4:� �����(*:58 �5+,� �����,(:;8, �59: !,8*,4:� ���� ����� ���� �����,(:;8, !2(44,+ !,8*,4:� �����0>,+ 58 &(80()2, ";(4:0:?� ���� ��� ��� �(:,� �� �8599 �35;4:� ��

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Index

Release A7.3 (June 1996) index–5

�7=:; '7:3-,� �����6+4=,- �..1+1-6+A 16 �>-:0-),� ���6+4=,- �1@-, �)*7: �>-:0-), 16 �7;<� ���6+4=,- �1@-, �)+016- �>-:0-), 16 �7;<�

���6+4=,- &):1)*4- �)*7: �>-:0-), 16 �7;<�

���6+4=,- &):1)*4- �)+016- �>-:0-), 16 �7;<�

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�� -:+-6< � -:+-6< 7. #+:)8� ��� ��� -:+-6<; 7: ")<-;� �� =:+0);-� ��� =:+0);16/ �7;< �-<07,� ��!=)6<1<1-; #+:)88-,� �� !=)6<1<A� �� !=)6<1<A � "-9=-;<-, !=)6<1<A� ���� ���

�� � ��� !=)6<1<A �57=6< $7<)4� ���!=)6<1<A �7584-<-,� �� �!=)6<1<A �:,-:-,� ����� �� �!=)6<1<A -:� ��� ����!=)6<1<A #0188-,� ����� ��")<-� � ")<- �57=6<� � �")<- �7,-� � �

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�1@-, 7: &):1)*4- !=)6<1<A� ,-.16-,� ��� ����

�7:5;�=<75)<1+ �++7=6<16/ �6;<:=+<176;� ���7C��AC :7,=+<; 4)6616/ $)*4-� ����� ����75876-6< #+:)8� ����� �� ��7;< �=+3-< �-A� ���7;< "->1;176;� ��7;<-, �144 �69=1:A� ����7;<-, :7+-;;� ���7;<-, "-;7=:+-;� ���� ����7;<-, "7=<16/ �69=1:A� ����7;<-, "7=<16/ �69=1:A �-<)14� ���)<) #-9=-6+- #-<=8� �����1;<:1*=<176 �=<75)<1+ �++7=6<� ��5-57 <-@<� ���

�6<-:��0)6/- �144� ��� �����6<-:��0)6/- �7;< �75876-6<;� ����6<-:��0)6/- �:,-:� ���� �����6<-:��0)6/- :7+-;;� ���� ����6<-:��0)6/- "7=<16/� ��� ����6<-:��0)6/- '7:3 �-6<-: ")<-� ����=44 �7584-<176� �� ���� "->1-?� ����

Page 374: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–6

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Index

Release A7.3 (June 1996) index–7

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–8

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Index

Release A7.3 (June 1996) index–9

�267,1*(',7 5(3257� ����*(1(5$/ /('*(5� ����-2851$/� ���0$18)$&785,1* -2851$/ (175,(6� ����3267 352&(66� ����35(>3267 352&(66� ���

�267,1* (',7 &2'(66(77,1* 83� ���68%/('*(56� ���

�267,1* (55256� &20021� ����

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�(9,(:,1* *(1(5$/ /('*(5 %$7&+(6�������

%()25( <28 %(*,1� ����

�267,1* 72 7+( *(1(5$/ /('*(5� ����

�5(>3267 352&(66� ���

�52&(66 ,1'8675<$&&2817,1*� ���&$/&8/$7(' $028176� ���81$&&2817(' 81,76� ���

&267,1*� :25.,1* :,7+� ���

�52&(66 �(6285&( �(9,6,216 )250 ����������� ���

�52&(66 #25. �5'(56� 352&(66,1* 237,216� ����

�52&(66 :25. 25'(56� )25 &21),*85(' ,7(06� ��

�52&(66(6 ,1 352'8&7 &267,1*� 5(9,(:,1*� ��

�52&(66,1* 237,216�20321(17 &5$3� ����23< �267 "$/8(6� �����267 �20321(17 �5,17� �� �267 �20321(17��('*(5 �17(*5,7<� ����267 ,08/$7,21� ���267 ,08/$7,21 � �()5(6+� �����267(' �,// 2) �$7(5,$/� � ��267(' �,// 2) �$7(5,$/ �(3257� ���267(' �52&(66� ���267(' �287,1*� ����267,1* �;&(37,216� ���17(5��+$1*( �267 �20321(176� ����52=(1 !3'$7(� ���7(0 �267 �(9(/ �219(56,21� ����7(0 �267 �(9,6,216� ��� �����7(0 �('*(5 �148,5<� ����7(0 �('*(5��&&2817 �17(*5,7<� �����2851$/ �175,(6 )25 "$5,$1&(6� ����2851$/ �175,(6 )25 #25. ,1 �52&(66 25

�203/(7,216� �� �$18)$&785,1* ���6� ���

�8/7,��(9(/ �267(' �,// �(3257� ����267 �(1(5$/ �('*(5� �����52&(66 #25. �5'(56� �����$7( �$6( �2851$/ �175,(6� ����!3'$7( $/(6 �5'(5 �267��5,&(� ����

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29(59,(:� ��35(5(48,6,7(6� ���5$7( %$6('� ��5(/$7,216+,3 :,7+ 0$18)$&785,1* $&&2817,1*�

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–10

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Index

Release A7.3 (June 1996) index–11

31#0 "#$',#"� ���-0) �0"#0 �!2'4'27 � �+-3,21� ��� �-0) �0"#0 �!2'4'27 � �,'21� �����-0) �0"#0 ��0'�,!#1 � �+-3,21� ����

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Product Costing and Manufacturing Accounting

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�"&'1*8�((4:39 �&1&3(*8 ������� ���((4:39 �*),*7 ������ ���((4:39 �&89*7 ������� ���))7*88 �440 ������ ���:942&9.( �((4:39.3, �3897:(9.43 �����

$&1:*8 ����� �� ���&9(- �439741 ������ ���.11 4+ �&9*7.&1 �&89*7 ������� ��� ���

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Index

Release A7.3 (June 1996) index–13

�4#0%*��.#06 �#56'4 ������� ����75+0'55 0+6 �#56'4 ����� �� �����156 �1/210'065 ���� �� ����156 �'&)'4 �������� ���� ��6'/ �'&)'4 �������� ����6'/ �#56'4 �������� ����#07(#%674+0) �1056#065 ������� ���� ��#07(#%674+0) �#6# �������� ����#465 �+56 ������� ����176+0) �05647%6+105 ������ ����176+0) �#56'4 ������ ���� � 5'4 �'(+0'& �1&'5 �������� ���"14- �'06'4 �#56'4 ����� �� ���"14- �'06'4 �#6'5 �������� ���� �"14- �4&'4 �#56'4 �������� ���"14- �4&'4 !#4+#0%'5 ������ ���

�<#%%17065� ��

�*47 �#6'� &'(+0'&� ���

�+/' �#5+5� &'(+0'&� ���

�16#. �1/210'06 �156� &'(+0'&� ���

�16#. %156� �

�16#.�"�� #0& 16*'4 8#4+#0%'5� ����

�4#05#%6+10 �744'0%: �1&'� &'(+0'&� ����

�4#05#%6+105/#07#.� ��� 9+6* 8#4+#0%'5� ����

�:2' 1( �1745� &'(+0'&� ����

�:2' 1( �176+0)� &'(+0'&� ��

�:2' �2'4#6+10� &'(+0'&� ��� ��

� 0#%%1706'& 70+65� ��+0 241%'55 +0&7564: #%%1706+0)� ���

0+6 �156� &'(+0'&� �� ����

0+6 1( �'#574'� &'(+0'&� ��� � � �����

0+65� &'(+0'&� ���

0+65 � �7#06+6: �#0%'.'&��%4#22'&� &'(+0'&������ ���

2&#6' �#.'5 �4&'4 �156��4+%'� 241%'55+0)126+105� ����

2&#6' 5#.'5 24+%'�%156 241)4#/%#76+10� ����18'48+'9� ����

2&#6+0)241&7%6 %1565� ���5#.'5 14&'4 24+%'�%156� ����

2&#6+0) (41;'0 %1565� ���$'(14' :17 $')+0� ���

2&#6+0) 241&7%6 %1565� ������ ���� �'66+0) 72 +6'/ %1565 �������

2&#6+0) 5#.'5 14&'4 24+%'�%156� ����

2&#6+0) 70+6 %1565� �

5'4 &'(+0'&#761/#6+% #%%1706+0) +05647%6+10 6#$.'5� ��$+.. 1( /#6'4+#. 41..72� ��%156 %1/210'065 #0& #&&<105� ��%156 %1/210'065� #55+)0+0) 8#.7'5 61� ���%156 (#%6145 #0& 4#6'5� ��%156 /'6*1&5� ��%156 5+/7.#6+10� ��%156 8#4+#0%'5� ��,1740#. '064+'5 (14 914- 14&'4 8#4+#0%'5� ��/7.6+<(#%+.+6: %156+0)� ��4'21465� ��8#4+#0%'5� ��914- 14&'4 ,1740#. '064+'5� ��

5'4 �'(+0'& �1&'� &'(+0'&� ��� � ����� � �

5'4 �'(+0'& �1&' �'8+5+105 (14/ ������������ ��� ���� � �

5'4 ��� &'(+0'&� ����

�!#4+#0%' %#.%7.#6+105� ,1740#. '064+'5 4#6'

5%*'&7.'5 241)4#/� ���

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!#4+#0%'5%10(+)74'& +6'/5� �� �4'8+'9+0)� �� 75'4 &'(+0'&� ��

�"*#6 #4' %156 %1/210'065�� �

"*#6 #4' 56#0&#4& %1565�� ��

"*#6 #4' 914- 14&'4 8#4+#0%'5�� ����

"*#6 *#22'05 9*'0 :17 %4'#6' # 914- 14&'4�����

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Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–14

�!�- !�))�', 0!�' 2(. +��(+� �(&)%�-"(', -( �0(+$ (+��+�� ���

�!�- !�))�', 0!�' 2(. +��(+� �(&)('�'-,�+�)�� ���

�!�- !�))�', 0!�' 2(. +��(+� !(.+, �'�*.�'-"-"�, .,���� ��

�!�- !�))�', 0!�' 2(. +�/",� � 0(+$ (+��+�����

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�(+$ (+��+� ����--��!"' )�+-, %",- �'� +(.-"' "',-+.�-"(',�

���� �����(&)%�-"(',� ����+��-"' � ���",,."' &�-�+"�%, -(� ��",,."' )�+-, -(� ���+��(+�"' �(&)%�-"(',� ���+��(+�"' !(.+, �'� *.�'-"-"�, .,��� ����+�/","' � ���0(+$"' 0"-!� ���

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�(+$"' 0"-!���"-"('�% �(,-"' ���-.+�,� ���)+(��,, "'�.,-+2 �(,-"' � ���+�-� ��,�� �(,-"' � ��,"&.%�-�� �(,- �(&)('�'-,� ��� �))�'�"1 � �

��%�.%�-"(', "' �(,- +(%%.)� �+��-"' ,"&.%�-�� �(,-,

0(+$ (+��+,� ���

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�(+$"' 0"-! 0(+$ (+��+,� ���

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Exercises

Page 384: Product Costing and Manufacturing Accounting · Important Note for Students in Training Classes This guide is a source book for online helps, training classes, and user reference

Product Costing and Manufacturing Accounting

Release A7.3 (June 1996)index–16