Oracle成本管理的培训资料(PPT 102页)(3)

1、1Oracle Cost Management成本模块23Unit I: 成本控制成本控制45MethodInventory Average CostingStandard CostingManufacturing Average CostingFIFO: First In First OutLIFO: Last In First OutSupportSupported by Oracle Cost Management for inventory-only organizations.Supported by Oracle Cost Management for all organizati

2、ons. Standard costs can be shared across inventory-only organizations.Supported by Oracle Cost Management for all rganizations. Not supported by Oracle Cost Management in this release.Not supported by Oracle Cost Management in this release.678910111213Mandatory AccountMaterial AccountAccounts Payabl

3、e AccrualExpenseInvoice Price VarianceSalesCost of Goods SoldPurchase Price VarianceAverage Cost VarianceStandardCostingAverageCostingN/AN/A14151617181920ComputerBuyer I itemsProduct line ATop ten sellersPlanner 1 itemsComputerBuyer I itemsProduct line ATop ten sellersPlanner 1 itemsCostingInventory

4、UserPlanning21222324 2526Unit II: 成本信息成本信息272829Pending cost rollupDefault cost type: FrozenPending cost rollupDefault cost type: PendingPending cost: 10.00 Frozen cost: 15.00Frozen cost: 15.00Pending cost: 25.00Pending cost: 10.00 Frozen cost: 15.00Frozen cost: 15.00Pending cost: 10.00默认成本类型默认成本类型A

5、BCABC3031MaterialMaterialoverheadResourceResource overheadOSPMaterialMaterialoverheadMaterial32分配方法分配方法子要素子要素基本类型基本类型ActivityItemLotResource UnitsResource ValueTotal ValueMaterialMaterialOverheadResource OSPOverhead444444444444444433343536373839404142434445 464748495051Unit III: 事务处理会计信息事务处理会计信息5253

6、15005002a2b450900 90450350 5044502b90422567554Period 11500500Period 2250050037507505515005002100100320020043003005400400561500 560501017505601905715005002750750310010041501505811001002300300596012 66380 802,500 2,500 666145612550550550502515062789275 2510020275 10025275 120275 2510025631011121375 20

7、01251375 20012564131415 934 4,203180 4679344,3834676566Asset itemsAsset itemsExpense itemsExpense items676869707115005002450450350 50445022567572Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransactionEnding balance045045004545010107374Period 11

8、500500Period 22500500375075075761500500210010032004450450580080020077Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransaction 4New balance5,000-4505,350500-3051010.0015.0010.49New balanceTransaction 54,550800470409.6820.00781500 5605010156056079Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransaction 1New balance5,0005605,5605005055010.0011.2010.11801500500275075036006004750750811505