Kingdee K3 actual cost of future operations test case

table of Contents

Input Qty

Finished Output

WIP inventory Qty

Materials Expense

Labor Expense

Depreciation Expense

Other Expenses

Material delivery accounting

Finished product delivery accounting

Material Expenses Allocation

Other Expenses Allocation

Costing the validity check

Product Costing

The cost calculation unit (pagination)

The cost calculation unit (bundling)

Homemade receipt accounting

Generating vouchers picklist

Generate vouchers product storage

Input Qty

Case

Kingdee K3 system, ending the accuracy of the product yield of the actual cost of computing is very important, and for the end products of the enterprises have in, K3 system can not automatically calculate not only rely on monthly physical inventory workshop, which batches for multi-species cost accounting manufacturer of times is not feasible.

The problem with the production environment, to simplify the statistical work-in-process and improve the accuracy of calculation of the actual cost, in this case the use of production inputs have considered output, not the number of products in the unified output is set to 1 and as of the beginning of the next period yield, that is as finished as the number of inputs to production, work in process inventory output regardless of the number of uniform size is set to 1. In conjunction with the product distribution standards "finished product cost in terms BOM" the parameters of the actual cost can be calculated correctly.

For example in this case, H gold finished at the beginning of October no products output, the volume of orders in 1500, 1500 sets of copy number input materials, finished receipt number 1400, the actual number of sets 100 sets of product yield. The current number of completed introduced into production as the storage 1400, is set to 1 (to simplify inventory) in the product inventory yield, i.e. the current set of inputs 1400 Yield = 1400 sets of output, the amount of the article is not = (1500-1400) * = 100 sets a single set amount of money, but the number of the article = 1 to take in a number of articles by the amount.

Under the assumption of no more data and completed on period 100 is set, the Input - Yield = beginning in product yield 1+ current input quantity (number completion 100) = 101 units, investment amount Material = Beginning material inputs 0 article amounts to + s = 100 sets the amount of material, so that the next issue into actual investment yield more production out of one, but in the actual amount of material into consistent, high-volume production for multiple batches of small businesses costs, and actual costing is quite accurate, It is important to simplify the inventory of statistical work in the article.

According to the above embodiment, the number of inputs as the ERP introduced as finished production, the number of red document offset automatically import finished output. Investment in product yield and yield components beginning of the current period with the cost of production information, only to have the cost of production information objects, this issue will make the appropriate cost allocation and cost calculations.

Double-click to enter the next screen

Point OK, proceed to the next screen

Site into buttons, pop-up wizard interface, click Next, go to the next screen

Selected from the "current data coverage introduced" click Next, advance to the next screen

Select "Product Receipt", next point to take a few buttons, pop-up window on the right, the new add all basic production sectors. save. Return to left screen, click Next,

The successful introduction of the product to the cost of storage data module.

The following figure shows the detailed data storage product is introduced

H can see the finished product into gold production is only 1400.

Finished Output

Case

Introduction of the product to the cost of data storage module, for calculating the output from the production cost of the module.

Double-click to enter the next screen

By date is set to take a few months, point to determine, proceed to the next screen

You can see the finished output of finished gold H 1400.

WIP inventory Qty

Case

According to the previous case description, K3 system can not be calculated automatically in product yield, for many varieties of multi-batch production enterprises, rely months without workshop physical inventory is not feasible, to simplify the statistical work-in-process and in-process inventory output regardless of the number uniform size is set to 1.

Incorporated in product distribution standards "of finished products by BOM cost calculation" This parameter, the product cost is calculated as follows:

Product material costs = cost objects allocated to material costs - material cost of finished products

= BOM finished product material cost of the amount of material * * Yield completed number average unit price of the material library

= Average unit library materials (in the beginning of the current product material cost + cost of the library material) / (number of products in the beginning of the period + the number of library material)

That is by calculating the cost of finished products Daosuan in product costs, while the number of completed products can automatically introduce statistical convenient and less error prone.

Double-click to enter the next screen

Point OK, proceed to the next screen

In this interface, all products in the product have the ending point can be entered in the product disc 1, as shown at the end of the finished product H golden disk 1 entered points, i.e., to bear the cost of objects present in the current amount of products by a number of and as at the beginning of the number and amount.

Materials Expense

Case

Delivery material (picklist) and after there is a monovalent cost, the cost may be introduced module, for calculating the input material cost.

Double-click to enter the next screen

Set the query conditions by date, click OK, proceed to the next screen

At this point you can see the amount of raw material has been priced, semi-finished and finished products not yet priced amount, because no actual costing.

注意此时原材料也可能没有单价金额，需要应付会计进行采购成本处理后，还要进行后面材料出库核算才可能有单价金额。（本案例已进行材料出库核算）

人工费用录入

案例

10月各生产部门发生的直接人工成本数据如下，在成本模块录入。