Manufacturing Cost Accounting - II |
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Routing Info
Accounts may be accessed the most efficiently through routing
info and Product Tree data. The user should specify cost elements
to be classified in account line. System decides on cost components
to be used basing on routing information relating to cost elements
indicated on support table areas. Time waste is evaluated with
cost rates of related cost centers and finally values are included
in account line. Here system discriminates between variable
and fixed costs.
Cost components, supplied exclusively for this purpose, are
included into the accounts. Additional marks define variability
of lot magnitude of an activity.
Product tree data
Computation continues with evaluating Product Tree data in
the same manner with routing info. The user should specify which
cost element to be classified with an account line. Product
Tree items relating to cost element specified are defied on
system support table areas. Material consumption is evaluated
with the prices on main records of materials. The user may adjust
whether to distribute a product tree in a single level or multiple
level. Distribution on multiple level means recalculation of
the lowest levels of product tree. As in routing module, it
is computed only with regard to Product Tree items necessary.
Variable lot amount selection is also possible on product trees.
Computations including plan, item and detail screens
First of all a topic should be indicated for computation.
Topic contains total price calculated, account rates and other
important corporate data and divided into two, fixed and variable.
While indicating an account plan, account line lists should
be made out to contain fixed and variable prices. The user may
select any line he requests as well as related items. Items
are displayed as either routing or Product Tree items.
If the user requests to see the detailed data of any item,
he can use detailed display data for each item. Furthermore,
all items can be seen on product costing screen.
Net-Variation
If any change occurs on related data with regard to in-corporate
computations (for example material prices or routes), all affected
account should be reconfigured. For this purpose, Net-Variation
application has been developed to recalculate those programs
affected by such changes in main data. Thereby, time waste and
repetition of simple accounts have been minimized.
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