oracle成本管理培訓課件(文件)
【正文】 accounts 材料 /Material 外協(xié) /Outside Processing 材料管理費 /Material Overhead 管理費 /Overhead 資源 /Resource 費用 /Expense 待續(xù) /To Be Continued 組織成本參數(shù)設置 /Organizational Cost Controls PPV 采購價格差異 / Purchase Price Variance IPV 發(fā)票價格差異 /Invoice Price Variance 銷售收入 /Sales Revenue 銷售成本 /Cost of Goods Sold ?定義組織帳號確省值 /Define anizationlevel default and system accounts 財務成本參數(shù)設置 /Financial Cost Controls ? 系統(tǒng)參數(shù)設置 /Set up system controls for Cost Management ? 庫存帳號設置 /Set up subinventory accounts and controls ? 采購接收選項和控制 /Set up receiving options and controls ? 定義計量單位 /Set up units of measures ? 定義帳號別名 /Define account aliases ? 預置文件中的成本權(quán)限控制 /Set up cost security profiles 車間成本控制 /WIP Cost Controls ? Job成本 /Job Costing離散任務 For Discrete Job 用于標準及非標準資產(chǎn)型的離散任務成本 /Used for standard and nonstandard asset discrete jobs ? 周期成本 / PeriodBased Costing For Period 用于流水線和非標準費用型離散任務的成本 /Used for costing repetitive schedules and nonstandard expense discrete jobs 車間成本控制 /WIP Cost Controls 所有的車間成本 ,均以本層成本或上一層成本的方式記錄 . All charges to WIP process are recorded as thislevel or previouslevel costs. ? 本層成本 =工藝路線成本 /Thislevel costs = Routing Costs ? 上一層成本 =BOM成本 /Previouslevel costs = Bill of Material Costs 車間成本控制 /WIP Cost Controls WIP 參數(shù) /Parameters 通過 WIP參數(shù)的設置 ,將確定何時認定重復性計劃的成本差異 /WIP parameters determine when variance are recongnized for repetitive schedules. ? 所有的計劃 /All Schedule Options ? 完工 不計費 /取消 的計劃 . /CompletedNo Charges/Cancelled Schedule Options 同樣可以通過設置 WIP參數(shù) ,決定何時采集車間廢品的 成本 /Wip parameters also determine when assembly scrap transaction are costed. ? 需要報廢帳號 / Require Scrap Account Checked ? 不需要輸入報廢帳號 / NO require Scrap Account Unchecked 車間成本控制 /WIP Cost Controls 車間成本控制 /WIP Cost Controls WIP車間帳務類 / WIP Accounting Class 定義任務時 ,每個任務必須對應車間帳務類 ,車間帳務類中定義 了車間評估帳和差異帳的信息 . /Each job must reference a WIP acounting class, each WIP accounting calss includes the elemental valuation and variance accounts you use to cost production. 車間成本控制 /WIP Cost Controls 至少需要定義三套不同的車間帳務類 : / Define at least one WIP accounting class for each of the three types of discrete production. ? 標準離散型 /Standard Discrete ? 非標準資產(chǎn)型 /Asset nonstandard ? 非標準費用型 /Expense Nonstandard Each WIP accounting calss must be assign to one of the three types of jobs. 車間成本控制 / WIP Cost Controls 需要為流水線計劃定義相應的車間帳務類 /Define repetitive accounting classes for repetitive productions lines. Depending on the Recognize Period Variance parameter,
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