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Lot costing, also referred to as lot-based costing is a Specific Identification type costing. Oracle Process Manufacturing lets you maintain standard and actual item costs by inventory organization. In cases where items are maintained in lots with varying attributes, the need arises to record and maintain the costs of the items on a per lot basis to accurately reflect the variations among different lots. Lot costing lets you calculate and store costs at the lot level. In other words, every lot has a unique cost associated with it and that lot retains this cost until the entire lot is consumed. The lot costs are computed on a perpetual basis unlike the existing periodic actual costing.
The cost of a lot can vary over time. For example, material can be received into the same lot several times but the costs of the raw material might be different each time. In this case, the lot cost is the weighted average of the existing and new costs. The cost of a manufactured lot can also vary, depending on the costs of the ingredient lots, and also the resource costs, at the time of production. Lot costing involves tracking the cost of a lot from its initial creation through all consumptions and replenishments.
Lot costing也被称作为批量成本,它是一种特定的鉴定成本类型。Oracle加工制造通过库存组织来维护标准成本和实际项目成本。一旦属性发生改变那么项目将会被保留在批次中,它需要记录和保存每一批次的项目成本信息,从而准确的反应在不同批次中成本的变化。批量成本作业法允许您计算和保留在批次过程中的成本信息。换句话将,每一个批次都有与之相关联的唯一成本并且该批成本一直保持到本批次消耗完毕之前。批量成本伴随着批次一直存在,不象实际本只存在于某个特定时期。
批次成本可以便随着时间而发生变化。例如:原材料同一批次可能被接收很多次,同时每一次的成本可能不一致。针对这种情况,批量成本采用对已经存在的和新的成本采用加权平均法,伴随着批次成本和资源成本的变化,在产品完工时,制造成本也会发生变化。批量成本作业法能跟踪从物资的期初创建成本到物资被消耗和补给的全过程的成本信息。
胡乱翻译的,翻译完毕后稍微明白了点,
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