Information Sources
Information sources that are particularly relevant to work order transactions and costing are outlined below.
Work Order Cost Report (16.3.4)
Prints general cost information for one or more work orders, including issues, labor costs, receipts, GL cost, and variance information. This report can be printed for closed and open work orders. If this report is run for work orders that have not been processed by Work Order Accounting Close (16.21), the variances calculated can be incomplete.
Work Order WIP Cost Report (16.3.5)
Shows how the WIP balance is supported by work order activity. It sorts first by WIP account, then work order, displaying the accumulated material, labor, burden, and subcontract costs, and the cost of receipts and rejects, to arrive at the cost currently in WIP for each order and each WIP account. Activities that affect these costs include component issues, labor feedback, operation completions, purchase order receipts (for subcontract orders), and work order receipts. The WIP Cost Report should be reconciled to the GL WIP account at month-end.
Work Order History Report (16.3.6)
The Work Order History Report documents closed work orders with their bills and routings (see figure on preceding page). Components are reported with the quantities required and issued. Operations are reported with the actual number of units completed and the expected and actual hours for setup and run time. It also shows a comparison of actual values to expected values. The Standard Rate column expresses what each unit of a particular category (labor, burden, subcontract) costs based upon the quantity completed. The rate can then be compared with the actual rate. The Work Order History Report can be printed only for closed work orders.
Operation Transaction Detail Inquiry (16.20.13.9)
Lists detailed audit information about a specific labor feedback transaction; includes time and cost.
Operations Accounting Report (16.20.13.10)
Prints a summary of the GL transactions of type WO generated by Shop Floor Control activities. Several examples of this report are shown throughout this chapter.
Transactions Detail Inquiry (3.21.1)
Lists detailed audit information about a specific work order issue or receipt transaction. Several examples of this report are shown throughout this chapter.
Transactions Accounting Report (3.21.16)
Prints a summary of the GL transactions of type IC.
Unposted Transaction Inquiry (25.13.13); Unposted Transaction Register (25.13.14)
Lists GL transactions that have been created but not yet posted.
