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Five Cost Elements - PTIAN ORACLE EBS REPOSITORY

[日期:2013-04-14] 来源:  作者: [字体: ]

任意物料的单位成本等于各个成本要素(Cost Element)的成本之和。物料成本在系统中具体细分为5大要素的成本:

Material、Material Overhead、Resource、Outside Processing、Overhead。与实际成本分析中的“料、工、费”对应。


1. Material -- The raw material/component cost at the lowest level of the bill of material determined from the unit cost of the component item.

材料成本,通常是BOM最底层的组件的直接采购成本。


2. Material Overhead -- The overhead cost of material, which can be used for any costs attributed to direct material costs.

材料的管理费。

3. Resource -- Direct costs, such as people (labor), machines, space, or miscellaneous charges, required to manufacture products.

直接制造成本,通常指直接消耗的人工、设备、场地、杂项费用。

4. Overhead -- The overhead cost of resource and outside processing, calculated as a percentage of the resource or outside processing cost, as a fixed amount per resource unit, or as a fixed charge per item or lot passing through an operation. Overhead is used as a means to allocate department costs or activities. For example, you can define multiple overhead sub-elements to cover both fixed and variable overhead, each with its own rate. You can assign multiple overhead sub-elements to a single department, and vice versa.

资源消耗和外协处理过程中的间接费用。

5. Outside Processing -- This is the cost of outside processing purchased from a supplier. Outside processing may be a fixed charge per item or lot processed, a fixed amount per outside processing resource unit, or the standard resource rate times the standard units on the routing operation. To implement outside processing costs, you must define a routing operation, and use an outside processing resource.

委外加工费,可与Item关联以便通过采购接收管理。



Sub-elements can be used as smaller classifications of the cost elements. Each cost element must be associated with one or more sub-elements. An amount or rate is attached to each subelement.

系统中,如果要使用上述任一要素,必须至少定义一个对应的子要素Sub Element,这实际上提供了一个灵活、细致的平台,用户可以根据自己的成本核算特点“随意”设置。


材料子要素:如不细分,设一个笼统的“原材料”子要素即可;也可细分如胶料、钢构、化学品、土豆等等。
材料间接费子要素:设置材料管理费明细,诸如采购费、运费、税款等等。
资源子要素:可设置各类实际资源,如车床1、硫化机1、普通人工、技工等等。
外协子要素:设置委外加工类型,也可按供应商设置,也可与Item关联。
制造费用子要素:即设置制造费用明细,如水、煤、电。

从成本要素看,物料成本的构成如下:



Reference:深入浅出oracle ebs之核心功能(mfg).pdf

http://applearn.blogspot.jp/2008/09/oracle-cost-management-standard-costing.html

http://docs.oracle.com/cd/A60725_05/html/comnls/us/cst/oview01.htm






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