生产成本科目设置

rickyhuang

在Oracle 中，只有制造才有外协，采购是没有的，这个我认为也符合实际，因为所谓外协，就是本公司生产能力不足，或者成本太高，需要外部资源协助，但外部资源采购原材料或有困难或价格较高，本公司提供比较符合成本控制原则，在财务看来，自己制造付出的是工人工资和设备费用，外协付出的是外协费用，都是钱，只是在记帐上区分，利于分类统计，所以工单没有自制和外协工单之分，只和采购模块联动，工单负责组件入库和材料外发，采购单负责外协费用归入工单和应计负债的计算并传送到应付模块，根据这个原理，你说的采购主导外协，我猜测是指那些完全没有自己的制造车间，发料给外协商加工的外贸企业或者其它类似企业，我曾经推行过这样的案例，很简单，因为无论是本公司的制造车间还是外协商的车间，都可以看成是本公司的制造资源，所以这个贸易公司启用制造模块（WIP），问题就解决了。
Oracle 还有一个很好用的东西，修改工作流，这样可以根据本公司需求，不需要开发就改变系统工作流程。

rickyhuang

下面是Oracle 的标准成本概览：
Overview of Standard Costing
Under standard costing, predetermined costs are used for valuing
inventory and for charging material, resource, overhead, period close,
and job close and schedule complete transactions. Differences between
standard costs and actual costs are recorded as variances.
Use standard costing for performance measurement and cost control.
Manufacturing industries typically use standard costing. Standard
costing enables you to:
• establish and maintain standard costs
• define cost elements for product costing
• value inventory and work in process balances
• perform extensive cost simulations using unlimited cost types
• determine profit margin using expected product costs
• update standard costs from any cost type
• revalue on–hand inventories, intransit inventory, and discrete
work in process jobs when updating costs
• record variances against expected product costs
• measure your organization’s performance based on predefined
product costs
If you use Inventory without Work in Process, you can define your item
costs once for each item (in the cost master organization) and share
those costs with other organizations. If you share standard costs across
multiple organizations, all reports, inquiries, and processes use those
costs. You are not required to enter duplicate costs.
The cost master organization can be a manufacturing organization that
uses Work in Process or Bills of Material. No organization sharing
costs with the cost master organization can use Bills of Material.

rickyhuang

这是平均成本概览：
Overview of Average Costing
Under average cost systems, the unit cost of an item is the average
value of all receipts of that item to inventory, on a per unit basis. Each
receipt of material to inventory updates the unit cost of the item
received. Issues from inventory use the current average cost as the unit
cost.
By using Oracle Cost Management’s average costing method, you can
perpetually value inventory at an average cost, weighted by quantity
(inventory cost = average unit cost * quantity).
For purchased items, this is a weighted average of the actual
procurement cost of an item. For manufactured items, this is a
weighted average of the cost of all resources and materials consumed.
Note: Weighted average costing cannot be applied to
repetitively manufactured items. Therefore, you cannot define
repetitive schedules in an organization that is defined as a
manufacturing average cost organization.
This same average cost is used to value transactions. You can reconcile
inventory and work in process balances to your accounting entries.
Note: Under average costing, you cannot share costs; average
costs are maintained separately in each inventory organization.
Average costing enables you to:
• approximate actual material costs
• value inventory and transact at average cost
• maintain average costs
• automatically interface with your general ledger
• reconcile inventory balances with general ledger
• analyze profit margins using an actual cost method
Inventory allows negative on–hand quantity balances without
adversely affecting average costs.
Charge Resources to Work in Process at Actual Cost
You can charge work in process resources at an actual rate. You can
charge the same resource at different rates over time. You can also
charge outside processing costs to a job at the purchase order unit cost.

rickyhuang

这是先进先出和后进先出：
Overview of FIFO/LIFO Costing (also known as Layer Costing)
FIFO (First In, First Out). and LIFO (Last In, First Out) are two separate
perpetual costing methods based on actual costs. These methods are
also referred to as layer costing. A perpetual costing method is selected
for each inventory organization including Standard costing, Average
costing, FIFO costing, or LIFO costing. Inventory balances and values
are updated perpetually after each transaction is sequentially costed.
FIFO costing is based on the assumption that the first inventory units
acquired are the first units used. LIFO costing is based on the
assumption that the last inventory units acquired are the first units
used. Layer costing methods are additional costing methods to
complement the Standard and Weighted Average costing methods.
In layer costing, a layer is the quantity of an asset item received or
grouped together in inventory and sharing the same costs. Available
inventories are made of identifiable cost layers.
• Inventory Layer
On–hand inventory contains layers that are receipt–based
(purchased items) or completion–based (manufactured items).
• Work in Process (WIP) Layer
Components issued to a work in process job are maintained in
layers within the job itself. Each issue to WIP represents a
separate layer within the job. In addition, each WIP layer
consists of only one inventory layer initially consumed by the
issue transaction. The costs of those inventory layers are held
separately within the WIP layer.

rickyhuang

醉眼看世界 发表于 2012-3-9 23:44
不仅仅成品可以销售，半成品、原材料都可以销售，甚至低值易耗品都可以销售，这与其存货分类没多大关系
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Floating_Bottle

楼上的各位还是简简单单回答楼主的问题吧,楼主要加强财务知识啊.