CS-TR-095

Transactions Detail Inquiry, 3.21.1

RCT - WO

DR 1500 (Inventory) $1,220.01Qty issued x Total GL cost1,000 x 1.22001 = 1,220.01

CR 1600 (WIP) $1,220.01GL transaction type = IC

OVH POST

DR 1600 (WIP) $100Qty issued x GL Overhead cost: 1,000 x 0.10 = 100

CR 6490 (Overhead Applied) $100

WO Receipt – Transactions Detail

CS-CS-218

Work Order Receipt, 16.11

WO Receipt

CS-TR-194

Work Order Topics

Work OrderLife Cycle

Introduction

Work OrderCost Report

• WO Maintenance Screen

• Component Issues

• WIP Material Cost Revaluation

• Floor Stock

• Intersite Transfers/Multi-site Component Issues

• Labor Reporting

• Work Order Receipts

• Non-Std Work Orders

• WO Accounting Close

Information Sources

CS-TR-083

Variance When Calculated

Subcontract Rate PO Receipt, 5.13.1

• Calculated only if WO number and operation are specified

Cause

Difference between actual subcontract rate (PO price) and the subcontract rate entered in the routing detail

• View both actual and standard subcontract rates in Receipt Transactions Report, 5.9.14

Subcontract Usage WO Accounting Close, 16.21 Difference between the subcontracted quantities received and the work order quantity completed. This variance can be due to yield differences, rework requirements, etc.

Formula

[Qty Rcvd on PO - (Qty Complete + Qty Reject)] x Subcontract Frozen WO BOM Unit Rate

Formula

(Subcontract PO Unit Rate - Subcontract Frozen WO BOM Unit Rate) x Qty Received

Subcontract-Related Variances

CS-TR-079

Subcontract PO Receipt GL Trans Type

DR Cost of Production (COP) ICCR PO Receipts

Issue to WIP

DR WIP WOCR Cost of Production

DR Subcontract Rate Variance WOCR WIP

Positive amounts = unfavorable varianceNegative amounts = favorable variance

• If purchase order, of type “S,” does not reference a work order, then subcontract amount stays in COP

Subcontract – GL Effect

*

*

CS-TR-063

Variance When Calculated Cause

[(Act Set-Up Hrs - Std Set-Up Hrs) x Set-Up Bdn] + [(Act Run Hrs - Std Run Hrs) x Std Run Bdn]

Where:

Set-Up Bdn = (Std Set-Up Rate x Lbr Bdn%) + Lbr Bdn Rate + (Mach Bdn Rate x Mach/Op)

Run Bdn = (Std Run Rate x Lbr Bdn%) + Lbr Bdn Rate + Mach Bdn Rate

Labor Burden Usage VariancesManufacturing-Related Variances

Work Order Cost Report, 16.3.4View in Report

Formula

Labor Burden Usage SFC feedback (17.1, 17.2, 17.3); or WO Receipt (16.11/12)

Equivalent to labor usage variance with burden rates factored in

CS-TR-063a

Variance When Calculated Cause

Labor Usage SFC feedback (17.1, 17.2, 17.3); or WO Receipt (16.11 or 16.12)

• Can be deferred until WO Receipt, 16.11/16.12, based on WO Control File setting

Difference between actual lbr hrs reported and the std time that should have been required to complete the quantity received

• View both actual and earned hours in WO Routing Maintenance, 16.13.13

[(Act Set-up Hrs - Std Set-up Hrs) x Std Set-Up Rate] +[(Act Run Hrs - Std Run Hrs) x Std Lbr Rate]

Std Run Hrs = Run Hrs/Unit x (Qty Complete + Qty Reject)

Formula

Labor Usage VariancesManufacturing-Related Variances

Work Order Cost Report, 16.3.4View in Report