Information used in BOM calculations with standard costs • • 6 minutes to read • Contributors • • • • • In this article Bills of material (BOM) calculations use data from several sources to calculate the standard costs of a manufactured item. The sources include information about items, bills routings, indirect cost calculation formulas, and the costing version. The purchased item information that is used in a standard cost BOM calculation includes the following: • Cost − A purchased item’s costs are maintained as site-specific cost records in a costing version for standard costs. Each cost record has an effective date, and the BOM calculation date determines which cost record will be used. For example, a BOM calculation with a future calculation date might use a cost record with a pending status and a future effective date. Elektor 1001 schaltungen pdfescape. • Cost group − The cost group that is assigned to a purchased item provides the basis for cost segmentation in the calculated costs of a manufactured item. • Warning conditions that are embedded in the item’s BOM calculation group enable the BOM calculation to identify potential problems. This can be when the purchased item has a zero cost, a zero quantity in a BOM, or an out-of-date cost record. The applicable warning conditions can be overridden when initiating a BOM calculation. The manufactured item information that is used in a standard cost BOM calculation includes the following: • Standard order quantity for inventory − The item’s standard order quantity for inventory, acts as the default accounting lot size for amortizing constant costs in a BOM calculation. The accounting lot size will also reflect the order quantity multiple if it is specified. • Warning conditions that are embedded in the item’s BOM calculation group enable the BOM calculation to identify potential problems. One example could be that the manufactured item does not have a BOM or route. The applicable warning conditions can be overridden when initiating a BOM calculation. The bill of material information that is used in a standard cost BOM calculation includes the following: • BOM version − The BOM version that is assigned to the manufactured item has effective from and to dates, and a status for approved and active. The bill version can be company-wide or site-specific, and it can optionally reflect quantity breakpoints. • BOM line item quantity − A component typically has a variable quantity required, but it can be a constant. The component quantity is typically expressed for producing one parent item, but it may be expressed per 100 or per 1000 to handle decimal precision issues. The component quantity can also be calculated based on measurements. • BOM line item scrap − A component can have a variable or constant quantity for planned scrap. • BOM line item valid dates − A component can have valid from and to dates. • BOM line item type of production − The costing lot size for amortizing constant costs will reflect the BOM calculation quantity and a make-to-order explosion mode, because the BOM calculation assumes that the manufactured component will be produced to the exact quantity instead of its standard order quantity.
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