【正文】 osts can be shared across inventoryonly anizations.Inventory Average CostingSupported by Oracle Cost Management for Inventoryonly anizations.Manufacturing Standard CostingSupported by Oracle Management for all anizations. Standard costs can be shared across inventoryonly anizations.Manufacturing Average CostingSupported by Oracle management for all anizations.23世新大學(xué) ERP 實(shí)驗(yàn)室Product Overview24世新大學(xué) ERP 實(shí)驗(yàn)室Product Overview25世新大學(xué) ERP 實(shí)驗(yàn)室Oracle Cost management Overview? Oracle 成本模組的功能 (一 )r 有標(biāo)準(zhǔn) /平均成本二項(xiàng)作業(yè)方式r 保留所有異動(dòng)及成本轉(zhuǎn)帳分錄相關(guān)資料r 可同時(shí)管理資產(chǎn)及費(fèi)用帳r 運(yùn)用法則式 (rulebased)處理營(yíng)收及銷貨成本科目r 標(biāo)準(zhǔn)成本變更重估r 收集、保留工單 /量產(chǎn)計(jì)劃之成本資料r 委外加工成本收集r 製造費(fèi)用收集分?jǐn)?, 可依個(gè)別產(chǎn)品 , 批次或資源別按金額、數(shù)量、價(jià)值分別取固定費(fèi)用或比率值而決定r 所有生產(chǎn)線在製品異動(dòng)及成本分錄圴保留 , 以供過(guò)帳r 產(chǎn)品成本估算可由用料表及製程資料彙總 (Rollup)而取得26世新大學(xué) ERP 實(shí)驗(yàn)室Oracle Cost management Overview? Oracle 成本模組的功能 (二 )q 定義多組成本要素 , 可彈性定義料品成本結(jié)構(gòu)q 單一製程可投入多種資源 , 更合乎實(shí)際q 可做單一 /分類 /單階用料表、成本捲動(dòng)q 代用料表、備選製程也可以分析成本元素及內(nèi)容q 可依成本分類做多組成本模擬、比較q 可依批次大小、資產(chǎn) /費(fèi)用、自製 /外購(gòu)件定義不同的成本控制類別q 可用不同幣別查閱庫(kù)存、利潤(rùn)分析表q 導(dǎo)入專案活動(dòng)基礎(chǔ)之成本追蹤方式 (Activity Based Costing)q 全面與財(cái)會(huì)系統(tǒng)連結(jié) , 各系統(tǒng)間均可拋轉(zhuǎn)過(guò)帳q 可將異動(dòng)資料、主檔成本資料等轉(zhuǎn)出或轉(zhuǎn)入外接系統(tǒng)27世新大學(xué) ERP 實(shí)驗(yàn)室Cost Management Business FlowCostManagement PayrollPayablesValuationsWIPReceivablesBOMAnalysis ReportingInventoryOrder EntryPurchasingGeneral Ledger28世新大學(xué) ERP 實(shí)驗(yàn)室Cost ManagementInventoryOrganization,Items,Item attributeand Controls,Units of MeasurePurchasingPurchases,Receipts,Deliveries,InterOrgTransfers,Purchasing and ReceivingOptions and ControlsEngineering and BOMEngineering Items,Bills of Material,Routings,Resources,Departments General LedgerSet of Books , Accounting Periods ,Exchange RatesOrder EntryShipmentsWIPWIP Accounting Classes and ValuationAccounts,WIP parameters,JobsInventoryValued transactions and valued inventoryPurchasingPurchase Price Variances , ValuedtransactionsEngineering and BOMValued Items by cost elements,levels,and operation General LedgerValued WIP and Inventory Transactions, COGS,Valued InventoryOrder EntryCosts of Goods SoldWIPJob costs, job variances and efficiencies成本管理模組和其它模組的作業(yè)關(guān)連29世新大學(xué) ERP 實(shí)驗(yàn)室交易資訊定義配件成本報(bào)告採(cǎi)購(gòu)收料定義成本計(jì)算規(guī)則 成本累計(jì) 成本更新 庫(kù)存值計(jì)算採(cǎi)購(gòu)料品材料材料管理費(fèi)用用料表製程 成本元素工作項(xiàng)目 /活動(dòng) 料品 批次 資源單位 總價(jià)半成品庫(kù)存資源成本採(cǎi)購(gòu)?fù)素浌鹃g移轉(zhuǎn)移動(dòng)平均成本更新雜項(xiàng)收發(fā)選擇模擬規(guī)則模擬凍結(jié)成本凍結(jié)成本Oracle 成本管理流程30世新大學(xué) ERP 實(shí)驗(yàn)室Outline? 成本會(huì)計(jì)概述? Oracle Cost management Overview? Cost Controls? 製造業(yè)成本會(huì)計(jì)? 製造成本滾算? Defining Item Costs? Defining Resource and Overhead Costs? Establishing and Updating Costs31世新大學(xué) ERP 實(shí)驗(yàn)室Cost Control? General ledger cost controls? Organizational cost controls? Financial cost controls? Item Cost controls? Workinprocess (WIP) controls32世新大學(xué) ERP 實(shí)驗(yàn)室IntegrationCostManagementInventoryWIPGeneral LedgerTransactionsTransactions valuationTransactionsTransactions valuationCharts of accounts33世新大學(xué) ERP 實(shí)驗(yàn)室General ledger controlsAccounting calendar011001000011002023012001000012002023 Functional currencyChart of accountSet of books34世新大學(xué) ERP 實(shí)驗(yàn)室Organizational cost controls世新大學(xué) ERP 實(shí)驗(yàn)室Organizational Cost controls? Inventory anization controls? Cost control level? Costing method? General ledger transfer option? Organizationlevel default and system accounts? Interogranization transfer information36世新大學(xué) ERP 實(shí)驗(yàn)室Inventory Cost Controls37世新大學(xué) ERP 實(shí)驗(yàn)室Inventory Organization Controls38世新大學(xué) ERP 實(shí)驗(yàn)室Cost control level? Cost control level = item/Organizations