Oracle ERP 培训-成本管理模块.ppt.ppt

大尺寸到中小尺寸理念转换 * * Standard Cost Period End Processing There are six major steps to execute in the standard cost final process: Execute the cost rollup process at the end of the current period to consolidate standard costs of components into product costs. The rollup encompasses component costs that have changed and also new items, formulas, products, routings, and burdens that have been added and set up for costing. Cost rollup can be run repeatedly until the results are satisfactory. Execute the preliminary update costs for the general ledger in the Cost Update window. You can then optionally run a test update of the subsidiary ledger for testing purposes. You can later change component costs, then run another cost update to replace those costs. This calculates standard costs for the next period. In the Inventory Close window, close the inventory calendar period to prevent any further inventory transactions from being posted to the period. Run a test, then execute the final cost update, specifying that this update is final. This locks the component costs for the specified period. Through an interface with a GL application, you can then export these booked costs to the proper GL accounts. Account mapping parameters that you establish in the Manufacturing Accounting Controller application determine the accounts to which costs update. Run the inventory cost revaluation. Process inventory transactions during the new current period while preparing new costs for the next period. * 大尺寸到中小尺寸理念转换 大尺寸到中小尺寸理念转换 大尺寸到中小尺寸理念转换 * * * * * * * * * 定义资源成本 为反映生产过程中使用的资源成本，设置生产工艺路线并定义所用的资源数量；或者可以设置间接费用来定义资源的数量，然后在生产产品的成本中包括间接费用成本。 查看资源列表 定义间接费用 相当于使用资源的管理费，不是资源本身的成本，如搅拌机的成本为$2.50/小时，但每次使用后需要清洁，清洁需要由工人来做。这个工人的成本就是间接费用。 先定义资源及其成本，然后在分配间接费用时，需要指明所需要的用来间接费用的资源数量，如0.25个小时的搅拌机时间。其成本构成分类的用途须为“间接费用”。 定义累计来源和目标仓库 在生产过程中，原材料可能来源于不同的仓库，因此最终产品的成本构成会因来源仓库的不同而不同，因此在累计过程中，需要定义各项原材料的来源仓库和百分比。例如，如果生产中只使用一个仓库的原材料，则可以定义来源百分比为100%，如果不知道来源的比例，可以假定使用两个仓库的原材料的成本的平均值，