Transcript PowerPoint 簡報

TIPTOP ERP Training
Repetitive Production
Actual Cost Accounting
1
Training Agenda
 Cost Accounting Module Architecture
 Cost Accounting Module Feature
 Cost Accounting Module Process Flow Chart
A. Basic Data Setting Flow Chart
B. Direct Labor and Overhead Cost Collection Setting Flow Chart
C. Cost Accounting Opening Flow Chart
D. Direct Labor and Overhead Cost Collection Flow Chart
E. Cost Accounting Calculation Flow Chart
2
Cost Accounting
Related ERP Module
Inventory
Module
Production
Module
BOM
Module
Purchasing
Module
Cost Accounting
Module
Sales
Module
A/P
Module
G/L
Module
A/R
Module
3
Cost Accounting Module
Basic Architecture
(1) Actual Cost
(2) Periodic Average Cost
(3) Work in Process Calculation
(1) Direct Material
+ (2) Direct Labor
+ (3) Production Overhead
4
Production Cost Calculation Logic
A
B
C
Actual Cost Input
Month End
WIP
Remaining%
A F/G
Issue(Rework)
(1)Raw Mat. Issue (B / C)
(2)Labor
(3)Production OverHead
Summary
Calculate
[Allocate/
Stock-in]
F/G A
WIP
F/G A
Stock-in
5
Inventory (Production/Material) Cost
Calculation Logic
A/P
Purchase Stock-in(Return)
Beginning
Inventory
Production Stock-in
Finish Work
Stock-in
Average
Unit Cost
Raw Material@
Labor@
Overhead@
Month End
Inventory
Cost
Misc Stock-in
Misc Stock-in Input
Production
Raw Material
Issue
MISC
Issue
Adjustment
(Physical
Counting)
Sales Cost
(Sales Return)
6
Production Cost
Calculation Logic
B
Mat Cost(B,C)
(According
Actual Mat.
Issue)
(Mat.)
Beginning WIP Cost
Month End WIP Cost
(According Production Qty)
Direct Labor
Cost
A (F/G)
C
(Mat.)
WIP Output(A)
(Production
Stock in)
(According Production Qty)
Production
7
Overhead Cost
Cost Document Type Setting
Inventory－Costing Classification(axci010)
１.Stock in－Purchase stock in／return，
Production Stock-in，MISC Stock in
２.Sales－Sales (D/N)／Sales Return
３.Issue－Production Issue／Return，
MISC Issue
４.Transfer－W/H Transfer
５.Adjustment－Physical Counting
8
Cost Level Code (in Item Master)
F/G [ 0 ]
Semi-F/G[ 1 ]
Roll Up Calculation
from
99 Level(Raw Mat.)
Semi-F/G[ 1 ]…..
Raw Material[99]
9
Cost Factor Analysis
Production Cost
D/L
Salary
Overtime
O/H
Bonus
Depreciation
Rent
Electricity
Bill
10
Cost Collection and Allocation
Cost Collection
Cost Center A
Overhead
Cost Center B
Cost Center C
Allocation Method
By Production Qty*Coefficient
=Monthly Actual Stock in Qty* Coefficient
11
Cost Collection & Allocation
Product Cost
Product1
Product2
Product3
Product4
Product Cost
Allocation
Cost Collection
Pool
Cost Collection
Pool1
Cost Collection
Pool2
Cost Collection
Pool3
Cost
Aggregate
Cost Collection
Unit
Cost
Center1
Cost
Center2
Cost
Center3
Cost
Center4
Cost
Center5
Cost
Center6
Cost
Collection
G/L CoA of
Labor& Expense
Chart of
Account1
Chart of
Account2
Chart of
Account3
Chart of
Account4
Chart of
Account5
12
Production Finish Work Percentage[Remaining WIP Setting]
Raw Mat. Input $3000
Labor
Input $2000
Overhead Input $1000
Labor
F/W %=40%
Overhead F/W% =50%
Finish Work
Stock in 600 Ton
Stock in Cost
=>Mat=3000*(600/1000)
D/L =2000*(600/760)
O/H=1000*(600/800)
WIP 400Ton
WIP Cost
=>Mat.=3000*(400/1000)
D/L =2000*(160/760)
O/H =1000*(200/800)
13
Production Cost Movement
Mart/Labor/Overhead
Amt 1000
Quarry
Stock-in
Qty 100
Amt 1000
@ 10
Movement
Qty 60
Amt 1800
Movement
Qty 80
Amt 800
Mart/Labor/Overhead
Amt 1200
Mart/Labor/Overhead
Amt 600
Raw Mill
Stock-in
Qty 100
Amt 2000
@ 20
Kiln
Stock-in
Qty 80
Amt 2400
@ 30
Movement
Qty 90
Amt 1800
Mart/Labor/Overhead
Amt 1400
Mart/Labor/Overhead
Amt 700
Cement Mill
Stock-in
Qty 80
Amt 3200
@ 40
Packing
Stock-in
Qty 70
Amt 3500
@ 50
Movement
Qty 70
Amt 2800
14
Cost Accounting Calculation
Manufacture System Monthly Closing
Parameter of
Costing Accounting
(axcs010)
Cost Article
(axci030)
Allocation of Cost Articles
for Cost Center
(axci040)
Allocation Coefficient
of Cost Articles
(axci050)
Cost Articles By Product Type
Calculate Low Level Code
(abmp603)
Calculate Cost Level
(axcp270)
Maintain Cost Level
(axcp012)
EoM Labor Hour Statistics &
Allocation – Product
(axcp312)
Cost Accounting
Document Type
(axci010)
Monthly Labor/Overhead
(axct310)
Name of
Cost Level
(axci020)
Opening Balance of
Inventory Cost
(axct001)
(axci060)
MISC Transaction
Unit Price Entry
(axct500)
Transfer Unit Price
(axct501)
Unit Price in Borrowing
Note for the Trade
(axct305)
Cross-Checking before Costing
(axcr360)
Stock-in Cost
Adjustment
(axct002)
Inventory & WIP Costing
(axcp500)
Opening Balance of
WIP Cost - Item
(axci402)
Cross-Checking after Costing
(axcr370)
WIP Product Cost
Adjustment
(axct402)
Cost Accounting
Report & Query
15
Basic Data Setting Flow Chart
System Parameter
Setting
asms120
Doc Costing Type
axci010
Name of Cost
Level - axci020
Calculate Cost
Level - axcp270
Maintain Cost
Level -axcp012
Cost Accounting
Parameter
(axcs010)
16
Direct Labor and Overhead
Cost Collection Setting Flow Chart
Cost Article
axci030
Allocation of Cost
Articles for Cost
Center
axci040
Allocation
Coefficient of Cost
Articles axci050
Cost Articles By
Product Type
axci060
17
Cost Accounting Opening Flow Chart
Opening Balance
of Inventory Cost
axct001
Opening Balance of
Inventory Cost
Difference Report
axcr030
Opening Balance
of WIP Cost - Item
axci402
Cost Opening
Balance & Stock
Comparison
axcr190
18
Cost Accounting Opening
1.Inventory Cost [7/1 ERP Go Live]
[a.Inventroy Cost Opening]
Inventory
Opening
Done
Inventory
Monthly
Closing
Inventory Monthly
Report
(Checking)
MISC Stock-in [aimt302 / aimt312]
**Entry Date 6/30
1.Cost Accounting Closing [asms112]
Closing Date:6/30
2.Monthly Inventory Calculation[aimp620]
Calculation Duration:6/1~6/30
Inventory Monthly Report[aimr610]
Calculation Duration:6/1~6/30
19
[b.Cost Accounting Inventory Opening]
Cost Accounting
Inventory Opening
Entry
Cost Accounting Inventory Opening[axct001]
**Month:June
Inventory Qty
Checking
With
Cost Accounting
Inventory Qty Checking With
Cost Accounting[axcr190]
Checking with
Legacy System
(Qty/Amt)
New ERP System Cost Accounting
Inventory Qty/Amt Checking With
Legacy system [axcr190]
20
Direct Labor and Overhead
Cost Collection Flow Chart
G/L
Labor/Overhead
Voucher Posting
EoM Labor Hour
Statistics &
Allocation - Product
(axcp312)
Monthly
Labor/Overhead
(axct310)
21
Cost Accounting Calculation Flow Chart (Part I)
Monthly Closing
Accumulate
Transactions in
Locations of Items
per Period aimp620
Calculate Low Level
Code abmp603
Calculate Cost
Level
axcp270
22
Cost Accounting Calculation Flow Chart (Part II)
Unit Price in
Borrowing
Note for the
Trade axct305
Transfer
Unit Price
axct501
MISC
Transaction
Unit Price
axct500
Product Completion
Percentage axct080
23
Cost Accounting Calculation Flow Chart (Part III)
Cross-Checking before
Costing axcr360
Inventory & WIP
Costing axcp500
Inventory
Cost
axct100
Master Item
WIP Cost
axct400
Component
WIP Cost
axct410
Report
Checking
24
Q&A
25
26