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Variance
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Calculation Method
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Material Rate
Calculated at:
WO Component Issue (16.10)
WO Receipt Backflush (16.12) Repetitive Backflush (18.22.13) Reports:
Work Order Cost Report (16.3.4)
Transactions Detail Inquiry (3.21.1) |
(WO BOM Unit Cost at Issue – GL Unit Cost) *
Actual Qty Issued |
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Material Usage
Calculated at:
WO Accounting Close (16.21)
Cumulative Order Close (18.22.10) Post Accumulated Usage Variances (18.22.9) Reports:
Work Order Cost Report (16.3.4)
Transactions Detail Inquiry (3.21.1) Rep Operations Accounting Report (18.22.4.9) |
{Actual Qty Issued – [qty per * (qty completed + qty rejected)]} * GL Unit Cost
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Labor Rate
Calculated at:
SFC Feedback (16.20.1), (16.20.2), (16.20.3)
Can be deferred until:
WO Receipt (16.11), (16.12)
Repetitive Backflush (18.22.13) Reports:
Work Order Cost Report (16.3.4)
Operations Accounting Report (16.20.13.10) Rep Operations Accounting Report (18.22.4.9) |
Per Operation:
[(Actual Setup Rate – Std Setup Rate) * Actual Setup Hrs] + [(Actual Run Rate – Std Run Rate) * Actual Run Hrs]
Setup and run rates are equal to the payroll rate (defined in 14.13.21) or the work center rate if payroll is not set up.
No variances if no labor reporting
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Labor Usage
Calculated at:
SFC Feedback (16.20.1), (16.20.2), (16.20.3)
Can be deferred until:
WO Receipt (16.11), (16.12)
Post Accumulated Usage Variances (18.22.9) Cumulative Accounting Close (18.22.10) Reports:
WO Cost Report (16.3.4)
Operations Accounting Report (16.20.13.10) Rep Operations Accounting Report (18.22.4.9) |
Per Operation:
[(Actual Setup Hrs – Std Setup Hrs) * Std Setup Rate] + [(Actual Run Hrs – Std Run Hrs) * Std Run Rate]
Std Run Hrs =
Std Run Hrs * (Qty Completed + Qty Rejected) |
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Burden Rate
Calculated at:
SFC Feedback (16.20.1), (16.20.2), (16.20.3)
WO Receipt (16.11), (16.12) Repetitive Backflush (18.22.13) Reports:
WO Cost Report (16.3.4)
Operations Accounting Report (16.20.13.10) Rep Operations Accounting Report (18.22.4.9) |
Per Operation:
[(Actual Setup Bdn – Std Setup Bdn) * Actual Setup Hrs] + [(Actual Run Bdn – Std Run Bdn) * Actual Run Hrs]
Actual Setup Bdn = (Actual Setup Rate * Lbr Bdn%) + Lbr Bdn Rate + (Mach Bdn Rate * Mach/Op)
Std Setup Bdn = (Std Setup Rate * Lbr Bdn%) +
Lbr Bdn Rate + (Mach Bdn Rate * Mach/Op) Actual Run Bdn = (Actual Run Rate * Lbr Bdn%) +
Lbr Bdn Rate + Mach Bdn Rate Std Run Bdn = (Std Run Rate * Lbr Bdn%) +
Lbr Bdn Rate + Mach Bdn Rate |
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Burden Usage
Calculated at:
SFC Feedback (16.20.1), (16.20.2), (16.20.3)
Can be deferred until:
WO Receipt (16.11), (16.12)
Post Accumulated Usage Variance (18.22.9) Cumulative Order Close (18.22.10) Reports:
WO Cost Report (16.3.4)
Operations Accounting Report (16.20.13.10) Rep Operations Accounting Report (18.22.4.9) |
Per Operation:
[(Act Setup Hrs – Std Setup Hrs) * Std Setup Bdn] + [(Act Run Hrs – Std Run Hrs) * Std Run Bdn]
Std Setup Bdn = (Std Setup Rate * Lbr Bdn%) +
Lbr Bdn Rate + (Mach Bdn Rate * Mach/Op) Std Run Bdn = (Std Run Rate * Lbr Bdn%) +
Lbr Bdn Rate + Mach Bdn Rate |
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Subcontract Rate
Calculated at:
PO Receipt (5.13.1)
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(Subcontract PO Unit Cost – Subcontract Unit Cost from Routing) * Qty Received
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Subcontract Usage
Calculated at:
WO Accounting Close (16.21)
Post Accumulated Usage Variance (18.22.9) Cumulative Order Close (18.22.10) |
[Qty Received – (Op Qty Completed + Op Qty Rejected)] * Subcontract Unit Cost from Routing
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Method
Calculated at:
WO Accounting Close (16.21)
Cumulative Accounting Close (18.22.10) |
Balance of WO/ID value remaining
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Mix (Co/By-Products)
Calculated at:
WO Accounting Close (16.21)
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[Order Qty – (Receipt Qty + Scrap Qty)] * GL Unit Cost
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