UF U8 cases the actual cost of the experimental background configuration

table of Contents

Cost option settings

New Cost Center

Cost control center set up

Define product attributes

Cost Account Settings

Common material distribution ratio

Direct labor distribution rate

Overhead rates

In the product cost allocation rate

Opening balance billing adjustment

Cost option settings

Case

erplabs whole company is a multi-batch production enterprises varieties, cultivars method using the actual cost, the cost of using the library Monthly weighted average method, the cost of module data mainly from the supply chain and production module.

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Field name	Field Purpose and Description
Species or sub-step method	This case selected from the species or sub-step process. Refers to the product costing process is not divided into batches and other categories, exactly as product variety and cost accounting imputation step, cost accounting method, and can calculate the cost of the product at each step. In software, the final finished products and semi-finished products are considered. In a variety of products as a cost object, there is the end product, the product needs to be completed and production costs are allocated between the products.
Enable manufacturing data sources	This case is enabled manufacturing data sources. After only in the "manufacturing" systems are developed and production orders of products, and the order has been reviewed, the product has cost the system date conditions, parties may be consumed table, working hours daily report, the finished product in the "materials and purchased semi-finished products daily report, at the end of the table in the product processing, product consumed daily report, table finished products processing, monthly rate of change in the product equivalent coefficient table, table allocation criteria "in the entry cost statistics for this type of product costing.

Point sources of inventory data, go to the next screen

Field name	Field Purpose and Description
From inventory accounting system	This case selected from inventory accounting system. The system will automatically read from the costing material required consumption data inventory system and finished product storage data without manual input. If you select "comes from the inventory system", you need to define what a class library credited to the direct costs of materials, which entered storage category number storage.
Credited direct material costs: Material Delivery	Materials and semi-finished products purchased consumption table "value of the material data Delivery
Recorded in the number of storage: the production of finished receipt	Inventory system from a single storage system taken as finished according to the number of production completion

Point sources of labor costs, go to the next screen

This case labor costs entered manually. Point sources of manufacturing costs, go to the next screen

This case manufacturing cost manual entry. Point sources of depreciation expense, proceed to the next screen

Depreciation cost manual entry of this case (according to a fixed asset data module). Point OK to save and exit.

New Cost Center

Case

erplabs Machine Company to produce substantially sector (production line) is provided as a cost center.

如图设置成本中心，只有设置成本中心，才能在后面定义产品属性中引出成本对象。

成本中心对照设置

本功能用于设置成本中心与基本生产部门对应关系。

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设置成本中心与生产部门对应关系。本案例发生业务的有A组装线、B组装线、包装装。

定义产品属性

U8成本对象通过本功能从生产订单模块引入到成本模块，只有在此显示的产品才能计算实际成本。

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点刷新成本对象，显示如下界面

可看各成本中心的成本对象已显示出来（必须设置成本中心）。

成本科目设置

与成本系统相关的会计科目主要有生产成本、制造费用，生产成本需新增子科目直接材料、直接人工、转入制造费用、完工转出四个科目，制造费用需新增子科目薪酬福利、折旧费用科目。新增成本科目需要注意辅助核算项目设置。下面显示相关子科目。

生产成本--直接材料，启用部门辅助核算

生产成本--直接人工，启用部门辅助核算

生产成本--转入制造费用，不启用部门辅助核算，期未各明细制造费用科目转入此科目。

生产成本--完工转出，启用部门辅助核算

制造费用--薪酬福利，启用部门辅助核算

共用材料分配率

共用材料是指由成本中心领用的材料，若来源于存货系统，则在存货系统填制的领料单上的“成本对象”或“生产订单”信息为空。本功能用于确定成本中心领用材料的分配方法，本案例统一设置按产品产量。

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字段名	字段用途及说明
全部统一	表示全部成本中心的共用材料分配均采用这种方法
按产品产量	本案例选按产品产量。假设一车间发生某种共用材料A的费用100，该车间当月生产C、D两种产品，C产品当月产量100，D产品当月产量300，则分配算法为100/（100+300），然后C负担100*0.25=25费用，D负担100-25=75费用。

直接人工分配率

本功能用于将各个基本生产成本中心的直接人工费用分配到完工产品中去，本案例统一设置按产品产量。

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字段名	字段用途及说明
全部统一	表示全部成本中心的直接人工分配均采用这种方法
按产品产量	本案例选按产品产量。假设一车间发生直接人工费用100，该车间当月生产C、D两种产品，C产品当月产量100，D产品当月产量300，则分配算法为100/（100+300），然后C负担100*0.25=25费用，D负担100-25=75费用。

制造费用分配率

本功能用于确定按成本中心输入的制造费用分配到产品去的方法，本案例统一设置按产品产量。

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字段名	字段用途及说明
全部统一	表示全部成本中心的制造费用分配均采用这种方法
按产品产量	本案例选按产品产量。假设一车间发生制造费用100，该车间当月生产C、D两种产品，C产品当月产量100，D产品当月产量300，则分配算法为100/（100+300），然后C负担100*0.25=25费用，D负担100-25=75费用。

在产品成本分配率

案例

在产品成本分配率是指按品种法计算成本时，某产品当期投入全部费用分配到完工产品和在产品中去的方法。对于期末有在产品的企业，U8系统可以自动计算在产品数量并复制到实盘数量。本案例在产品成本分配标准统一设置为“按完工定额倒挤”与共用料费“不计算”。这种分配标准专用材料（有直接成本对象的材料）按完工定额在完工与在产间分配。专用材料的计算公式如下：

完工产品应负担材料费用=产品材料定额每月变动表耗量*实际材料平均单价

在产品应负担材料费用=投入产品材料总费用-完工产品应负担材料费用

共用料费选择“不计算”的情况下，在产品只负担材料成本， “共用材料、制造费用、人工费用、辅助费用、其它费用”等五项费用一般情况下全部由完工产品负担。