疑惑：非标准工单会计分录

ABCIIACE

最初由 木人 发布
[B]物料搬运单到底应用在哪些方面，能讲讲吗？以前ORACLE售后服务来公司讲课时提到过销售订单使用物料搬运单过程更清晰。 [/B]

还可以用于标准工单的发料(Component Pick Release) ，where job = standard, supply type = push，也会生成Move Order。

套头娃娃

　我在METLINK上查到了一则类似的note，如下：
　fact: Oracle Work in Process 11.0.3
fact: CSTFQWVS - WIP Value Summary
symptom: The outside processing variance is posted to the material variance account
symptom: The variance should post to the outside processing variance account
change: NOTE ROLE:  
An item used in the bill of materials is produced from an outside process prior
to the job.  Upon closing this job that contains both material and outside
processing variances, the total variance is posted to the material variance account.
cause: The job in question did not have an outside processing (OSP) operation tied to it.  Therefore, the job was posting the variance to material.
fix:

To post the outside processing variance to the outside processing variance
account, include an outside processing step in the routing.   

Otherwise, since the job simply consumes an item which has outside processing
cost and produces an item which has no outside processing then it is a material
variance only.
文章上是把外协差异计入了材料差异帐户和例子类似，分析后觉得系统的标准功能这是这样的

ABCIIACE

fact: Oracle Cost Management 11.5.8
fact: CSTFQWVS - WIP Value Summary
symptom: All Resource And Overhead Variances Charged To Material Variance
Account
symptom: All PREVIOUS level variances are added and charged to material
variance
account
cause: If account summarization is switched on then cost elements having
same valuation account will be merged in one line only.



Cost Transfer and Distribution to the General Ledger

All costs are maintained by cost element. If you assign a different
account to each cost element as you define your sub inventories and
WIP accounting classes (if you use Work in Process), elemental account
visibility is maintained when transactions are processed.

If you are using standard costing and assign the same account to more
than one cost element, you can choose to have the values of these costs
elements summarized before being transferred to General Ledger by
setting the CST:Account Summarization profile option to Yes. You can
also choose to have elemental visibility maintained by setting the
CST:Account Summarization profile option to No. If you are using
average costing, elemental visibility is maintained regardless of how this
profile option is set.

If the issue is related to variance lines, all previous level variances go
against material variance line only. That's how it is designed.


Cost Management 11i User's Guide, page 1-9



fix:

Evaluate the best value for the CST:Account Summarization profile option.

木人

有道理，谢谢。

shuyi_li

最初由 木人 发布
[B]　我在系统定义一个非标工单，手工定义物料需求和工艺需求，人工是通过手工计费方式，制造费用是WIP移动计费方式，发料、移动、资源事务处理、完成等环节的会计分录很容易理解，但在关闭时产生差异看不明白，详见附件，请大家帮我分析分析。
　主要是不明白为什么人工、费用等的差异记入了材料成本差异科目，而WIP工单类型设置是正常的。 [/B]

非标工单是返工性质的，组成如下：                       
A(91116.39)                                                                          
A(91116.39)        B(504.27)        C(854.7)       

resource: 207               
overhead: 15000


A的单位成本组成：       
物料        -75196.39
资源        -920
制造费用        -15000

所以，物料差异：17278.97；资源差异：-713；制造费用差异：0       
01.C0101.4101003001.0000.0000       
01.C0101.4101003002.0000.0000       
01.C0101.4101003003.0000.0000

shuyi_li

最初由 木人 发布
[B]　我在系统定义一个非标工单，手工定义物料需求和工艺需求，人工是通过手工计费方式，制造费用是WIP移动计费方式，发料、移动、资源事务处理、完成等环节的会计分录很容易理解，但在关闭时产生差异看不明白，详见附件，请大家帮我分析分析。
　主要是不明白为什么人工、费用等的差异记入了材料成本差异科目，而WIP工单类型设置是正常的。 [/B]

非标工单是返工性质的，组成如下：                       
A(91116.39)                                                                          
A(91116.39)        B(504.27)        C(854.7)       

resource: 207               
overhead: 15000


A的单位成本组成：       
物料        -75196.39
资源        -920
制造费用        -15000

所以，物料差异：17278.97；资源差异：-713；制造费用差异：0       
01.C0101.4101003001.0000.0000       
01.C0101.4101003002.0000.0000       
01.C0101.4101003003.0000.0000

yiwenvtech

看不懂哦

yiwenvtech

物料差异：17278.97 =  A(91116.39) + B(504.27) + C(854.7) -  物料75196.39

liuliu009

good