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[FI] 是否可以将生产执行和成本核算相分离,通过其他的成本收集器来实现成本核算

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发表于 2012/7/22 14:36:12 | 显示全部楼层 |阅读模式

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我们公司是一个生产型企业,目前的成本核算是基于生产订单的,生产执行的不规范会给成本核算带来一系列影响,是否可以将生产执行和成本核算相分离,通过其他的成本收集器来实现成本核算,请指教。

生产执行的不规范会给成本核算带来一系列影响,我想你就是采用了cost collector一样对成本有影响. cost collector通常我的理解是那些重复生产为了方便材料在成品入库时材料消耗才backflush,免得象基于生产订单要为每单发料,这样领发料方便些而已.
cost collecotr creation :KKF6N,后台看看Product cost by period要修改下. KKF6N我只用过by production version的(C223 create version), by bom/routing, By production plant的就没使用过,46C只能用by prod. ver,后两者禁止使用,47我看了下可以,不知怎么用.
KKF6N后就会建立一个实际上是7*****的内部订单,就是说cost collector实际上是采用了一个内部订单来收集成本.





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 楼主| 发表于 2012/7/22 14:38:04 | 显示全部楼层
Product cost collectors are independent of the production type. This means that you can collect actual costs on product cost collectors in the following production environments:

In order-related production (that is, when you are using production orders) when you want to analyze the costs by period rather than by lot
In process manufacturing (that is, when you are using process orders) when you want to analyze the costs by period rather than by lot
Repetitive manufacturing
In repetitive manufacturing you always use product cost collectors as cost objects.

Order splits for production orders
When you split production orders, the costs for the parent order and child order are allocated to the same product cost collector.

Good luck!
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