KMTC成本核算方法.xls

1 1 KMTCKMTC的的生生产产流流程程示示意意图图 VenderW HB HFurnaceDHPS SL 2 2 物物料料 BOMBOM和和CompositionComposition的的搭搭建建160元 毛玻璃FG1FG1 1PC 边角料SFG1 切片FG2 RM1RM2SFG1 1KG0 5KG0 2KG 100元 KG100元 KG 1PC的FG1的成本 RM1 RM2 SFG1 COMPOSION 即 100 1 0 5 100 0 2 100 10 2 5 2 160元 3 3 生生产产计计划划 投投料料 100PC100PC的的FG1FG1 仓库物料移运变化 W HW HB HB H RM1 100KGRM1 100KG RM2 50KGRM2 50KG RM1 100KG RM2 50KG 4 4 生生产产报报工工 报工时发现正品98件 残品2件 这时只收98件 同时2件残品入到CulletFG1 98PC 5 5 调调整整 实实际际称称重重时时只只有有15KG15KG边边角角料料 IOIO 间间接接CCACCA SFG1 500 5 100 500 6 6 还还原原边边角角料料 SFG1 1500元1500 15KG SFG1 RM1 1000 1000RM1 1OKG RM2 500 500RM2 5KG 7 7 还还原原次次品品次品 320320 参照6RM1 320 2 3 213 33 RM1 320 1 3 106 67 8 8 期期末末分分摊摊 作作业业重重估估 直直接接CCACCA 分摊 间接成本中心的费用全部分摊结转到直接成本中心上 500500 分摊规则可以以成本构成划分为单位 按作业数量为分摊 500 重估 直接成本中心的费用作业重新重估至成本收集器 9 9 订订单单结结算算 1010 运运行行物物料料帐帐 当月98件成品中销售了49件出去 还有49件在库存 1111 库库存存的的1010件件委委外外加加工工成成切切品品玻玻璃璃B HB H 入库FG1 10PC PG2 400PC 发票校验 FormingVFCEDAQA 100元 KG COMPOSION30元SFG1 1 5KG 机器人工5 MinRM1RM2 2Min2Min1KG0 5KG 10元 Min5元 Min CostCost collectorcollectorCulletCullet会会计计分分录录 RM1 10000元借 生产成本 RM2 5000元贷 原材料 机器 2000元 人工 1000元 FG1 15680 98 160 FG1 2PC借 毛玻璃 SFG1 2000 20 100 SFG1 20KG借 毛玻璃 FG1 320 2 160 借 边角料 贷 生产成本 转出 SFG1 5KG借 生产成本 贷 边角料 SFG1 15KG借 生产成本 贷 边角料 借 原材料 贷 生产成本 1PC的FG1的成本 RM1 RM2 SFG1 COMPOSION 即 100 1 0 5 100 0 2 100 10 2 5 2 160元 借 生产成本 贷 次品 借 原材料 贷 生产成本 500 500借 生产差异 贷 生产成本转出 差异 借 销售成本 贷 生产差异 借 库存商品 毛玻璃 贷 生产差异 借 库存商品 切片 借 委托加工物资 差异 贷 委托加工物资 切片 借 委托加工物资 毛玻璃品 贷 库存商品 毛玻璃 借 加工费用 贷 GR IR 借 GR IR 贷 AP W H FG2 40PC FG1 1PC 15000 15000 15680 320 2000 18000 500 500 1500 1500 1500 1500 320 320 320 320 500 500 250 250 250 250 2000 700 2700 1600 1600 1000 1000 1000 1000 1 1 KMTCKMTC的的生生产产流流程程示示意意图图 VenderW HB HFurnaceDHPS 间接成本中心B H直接成本中心 炉 A001B001 间接成本中心B H A001 人工 机器 费用 在SAP系统里定义成作业类型 直接成本中心 炉 B001 通过分摊规则期末能过作业重估 直接成本中心 车间 B002 通过分摊规则期末能过作业重估 其他间接成本中心 A002人工 机器 费用 在SAP系统里定义成作业类型 关于分摊规则 我们可以使用各成本中心里的实际作业数量作为费用分摊规则 FormingVFCEDAQAW H 直接成本中心 车间 B002 成本收集器 1 期初在直接成本中心里定义作业类型的标准价格 这个标准价格是在系统外计 算好 在KP26时输入到系统里 计算此价格时包括直接成本中心的间接成本中心的 费用 2 期中各间接发生时计入对应的间接成本中心 3 期末通过在系统里设定好的分摊规则 把间接费用从间接成本中心分摊到直接 成本中心 分摊完后 间接成本中心所承担的费用余额为0 4 重新计算直接成本中心的作业价格后 把差异重新估算到成本收集器上 还原 实际成本 1 期初在直接成本中心里定义作业类型的标准价格 这个标准价格是在系统外计 算好 在KP26时输入到系统里 计算此价格时包括直接成本中心的间接成本中心的 3 期末通过在系统里设定好的分摊规则 把间接费用从间接成本中心分摊到直接 成本中心 分摊完后 间接成本中心所承担的费用余额为0 4 重新计算直接成本中心的作业价格后 把差异重新估算到成本收集器上 还原 发送方 1040000 1041000 1042000 1043000 1044000 1045000以成本构成行明细为单位进行分摊 1045030 10460001070050 1046010 1047000 1060000 1060010 1060020 1060030 1070000 成本构成 原材料 包装材料 直接人工按各直接成本中心的实际直接人工在总的直接人工里所占比例进行分摊 间接人工按各直接成本中心的实际间接人工在总的间接人工里所占比例进行分摊 机器按各直接成本中心的实际机器在总的机器里所占比例进行分摊 能源按各直接成本中心的实际能源在总的能源里所占比例进行分摊 其他按各直接成本中心的实际费用在总的费用里所占比例进行分摊 接收方 1060040 EOA 质量控制 1070010 投料 1070020 熔炼 1070030 降温 1070040 成形 要创建的作业类型直接人工 间接人工 机器 能源 费用 以成本构成行明细为单位进行分摊 按各直接成本中心的实际直接人工在总的直接人工里所占比例进行分摊 按各直接成本中心的实际间接人工在总的间接人工里所占比例进行分摊 按各直接成本中心的实际机器在总的机器里所占比例进行分摊 按各直接成本中心的实际能源在总的能源里所占比例进行分摊 按各直接成本中心的实际费用在总的费用里所占比例进行分摊 1 1 TheThe KMTCKMTC productionproduction flowflow diagramdiagram VenderW HB HFurnaceDHPS SL 2 2 Materials Materials BOMBOM andand Composition sComposition s structuresstructures 160CNY Mother glassFG1FG1 1PC CulletsSFG1 SlicesFG2 RM1RM2SFG1 1KG0 5KG0 2KG 100CNY KG 100CNY KG The cost of FG1 RM1 RM2 SFG1 COMPOSION so 100 1 0 5 100 0 2 100 10 2 5 2 160CNY 3 3 ProductionProduction Planning GoodsPlanning Goods issueissue 100100 PCPC FG1FG1 Warehouse material mobile changeW HW HB HB H RM1 100KGRM1 100KG RM2 50KGRM2 50KG RM1 100KG RM2 50KG 4 4 ConfirmationConfirmation at the time of Production report work find quality goods 98 FG1 98PC substandard goods 2 then only accept 98 at the same time 2 substandard goods into Cullet 5 5 Adjustment WhenAdjustment When thethe actualactual weighingweighing onlyonly 1515 kgscrap kgscrap IOIO IndirectIndirect CCACCA SFG1 500 5 100 500 6 6 ReductionReduction CulletsCullets SFG1 1500元1500 15KG SFG1 RM1 1000 1000RM1 1OKG RM2 500 500RM2 5KG 7 7 ReductionReduction defectivedefective Defective product 320320 ProductsProductsRM1 320 2 3 213 33 Reference 6RM1 320 1 3 106 67 8 8 End of periodEnd of period assessmentassessment activiyactiviy revaluationrevaluation DirectDirect CCACCA Assessment assessment the cost of Indirect cost center 500500 to direct cost center 500 Revaluation revaluate the activity of direct cost center and revaluate to the cost collector again 9 9 productionproduction orderorder settlementsettlement 1010 ExcuteExcute materialmaterial ledgerledger This month 98 pieces of products sold out 49 pieces and 49 pieces in inventory 1111 SubconctactSubconctact 1010 mathermather glassglassB HB H Goods receiveFG1 10PC PG2 400PC Invoice verification FormingVFCEDAQA 100CNY COMPOSION30CNYSFG1 1 5KG MachineLabour5 MinRM1RM2 2Min2Min1KG0 5KG 10CNY Min5CNY Min CostCost collectorcollectorCulletCulletAccountingAccounting entryentry RM1 10000CNYD Production cost RM2 5000CNYC Materials Machine 2000CNY Labour 1000CNY FG1 15680 98 160 FG1 2PCD Mother glass SFG1 2000 20 100 SFG1 20KGD Mother glass FG1 320 2 160 D Cullets C Production cost roll out SFG1 5KGD Production cost C Cullets SFG1 15KGD Production cost C Cullets D Materials C Production cost The cost of FG1 RM1 RM2 SFG1 COMPOSION so 100 1 0 5 100 0 2 100 10 2 5 2 160CNY D Production cost C Defective product D Materials C Production cost 500 500D Production variance C Production cost roll out variance D Cost of sales C Production variance D Finished goods Mother glass C Production variance D Finished goods Slices D Subconctacting variance C Subconctacting cullet D Subconctacting mather glass C Finished goods mother glass D Processing cost C GR IR D GR IR C AP W H 4CNY FG2 40PC FG1 1PC 15000 15000 15680 320 2000 18000 500 500 1500 1500 1500 1500 AccountingAccounting entryentry D Production cost C Materials D Mother glass D Mother glass C Production cost roll out D Production cost D Production cost D Materials C Production cost 320 320 320 320 500 500 250 250 250 250 1600 1100 2700 1600 1600 1000 1000 1000 1000 D Production cost C Defective product D Materials C Production cost D Production variance C Production cost roll out variance D Cost of sales C Production variance D Finished goods Mother glass C Production variance D Finished goods Slices D Subconctacting variance C Subconctacting cullet D Subconctacting mather glass C Finished goods mother glass D Processing cost 1 1 TheThe KMTCKMTC productionproduction flowflow diagramdiagram VenderW HB HFurnaceDHPS Indirect cost center B HDirect cost center oven A001B001 Indirect cost center B H A001 Labour machine expenses Direct cost center oven B001 Through the assessment rulesWhen in End of period to complete activity revaluation Direct cost center workshop B002 Through the assessment rulesWhen in End of period to complete activity revaluation Other indirect cost center A002 Labour machine expenses About assessment rules we can define the rule with the actual activity type belonged to direct cost center FormingVFCEDAQAW H Direct cost center workshop B002 the cost collector 1 At beginning Of period in the direct cost center we define standard price of activity types which was calculated outside of the system this price include the cost of the indirect cost center and indirect cost center In KP26 we input to the plan prices 2 We post kinds of expenses into indirect cost center or direct cost center 3 At the end of period assgement all of the indirect expenses from indirect cost center to direct cost center with the rule which was set in the SAP system After excute that the expenses of indirect cost center shoule be 0 4 Recalculate of direct cost center activity prices and revaluate the variance to cost collector reducing the actual cost When in End of period to complete activity revaluation When in End of period to complete activity revaluation About assessment rules we can define the rule with the actual activity type belonged to direct cost center 1 At beginning Of period in the direct cost center we define standard price of activity types which was calculated outside of the system this price include the cost of the indirect cost center and indirect cost center In KP26 we input to the plan prices 2 We post kinds of expenses into indirect cost center or direct cost center 3 At the end of period assgement all of the indirect expenses from indirect cost center to direct cost center with the rule which was set in the SAP system After excute that the expenses of indirect cost center shoule be 0 4 Recalculate of direct cost center activity prices and revaluate the variance to cost collector reducing the actual cost 成成本本中中心心控控制制范范围围公公司司代代码码类类别别负负责责人人说说明明有有效效开开始始有有效效结结束束 101000010001000 LM管理部 GM 1900 1 19999 12 31 101100010001000 LMF A1900 1 19999 12 31 101101010001000 LM财务部 1900 1 19999 12 31 101102010001000 LM人资 行政部 1900 1 19999 12 31 101200010001000 LM策略部 1900 1 19999 12 31 101201010001000 LM信息技术 1900 1 19999 12 31 101300010001000 LM投管处 1900 1 19999 12 31 102000010001000 EMR D部 1900 1 19999 12 31 102001010001000 EMR D实验室 1900 1 19999 12 31 102002010001000 FMR D实验室 生产支援 1900 1 19999 12 31 103000010001000 VM销售部1900 1 19999 12 31 104000010001000 FM总厂部 2011 1 19999 12 31 104100010001000 FM建设部 2011 1 19999 12 31 104200010001000 FM厂部1900 1 19999 12 31 104300010001000 FM生产管理部 1900 1 12011 12 31 104300010001000 FM生产总务2012 1 19999 12 31 104400010001000 FMSHE1900 1 12011 12 31 104400010001000 FMSHE 锁定