DA0501 - General Ledger WIP Variance Links - PowerPoint PPT Presentation

Title: DA0501 - General Ledger WIP Variance Links


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DA0501 General Ledger WIP Variance Links
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General Ledger Cross-references
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General Ledger Cross-references The three basic
Works Order movement cross-references are replaced
These are removed
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General Ledger Cross-references Works Order
Movement Cross-references
Each movement type can have separate accounts for
Material, Labour, Overhead and Outwork if system
key BMMATBREAK is set to YES, otherwise
everything is treated as being Material and a
single code is used.
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General Ledger Cross-references Works Order
Variances
Each variance can have separate accounts for
Material, Labour, Overhead and Outwork if system
key BMMATBREAK is set to YES, otherwise
everything is treated as being Material variance
and a single code is used.
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General Ledger Cross-references General Ledger
Map Codes
Skill Groups, Operators, Work Centres and
Machines have a GL Map Code field. The value of
the field can be all, or a part of, a General
Ledger posting code element.
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General Ledger Cross-references Works Order
Movement Cost Recovery Postings

• When the Work In Progress Tracking, Timesheet
  Entry and Operation Tracking options are used to
  book a resource to a Works Order the Works Order
  Movement issues account is taken from the GL
  Cross Reference using the Stock GL category of
  the Works Order finished goods. The basis for the
  cost recovery account is a GL detail account code
  template defined by a system key, one for each
  resource type i.e. labour, overhead and outwork.
  The templates can contain up to two sets of wild
  card characters, each representing all, or part,
  of an element of the GL detail account code
  structure.
• Example
• Setters and Operators are all booked by Operator
• System key WSNLOPLBR has two wild card
  sets 3-??-10-01-??5
• Skill Group wildcard element set by WSNLOPSG 2
• Operator wildcard element set by WSNLOPOP 5
• Operator's GL Map Code 23
• Skill Groups GL Map code 47
• The labour cost recovery account therefore maps
  to 3-47-10-01-235.

If a Setter or Operator is booked by Skill Group
rather than by Operator, then the code to fill
the Operator wildcard set is taken from the same
elements of the posting code of system key
STNLWOPACC, if that produces an invalid posting
code, the whole of the STNLWOPACC posting code is
used.
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General Ledger Cross-references Special Materials
General Ledger distributions
General Ledger distributions are made when a
Special Material is issued to a Works Order. The
GL cross reference is taken from the Stock GL
category of the Works Order finished goods.
The cost recovery accounts for these postings are
taken from the BMNLSPMAT, BMNLSPLAB, BMNLSPOVH
and BMNLSPSUB system keys. It should be noted
that if your system is also set up to use project
DA0512 Product Hierarchies the values LA, OV, MA
and SU may need to be set up as valid product
groups for Product group A.
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Examples
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Example 1 Subassembly (SUB) Works Order with
no Supersessions or Alternatives Variances
SUB Standard Cost (A) SUB Standard Cost (A)
Material 4
Labour 5
Overhead 2
Total 11
SUB Master BOM (B) SUB Master BOM (B)
MAT1 1 _at_ 4
SPMAT1(Sp Material Labour) 1 _at_ 1
SUB Master Route (C) SUB Master Route (C)
Labour 4
Overhead 2
Actual WO Issues (D) Actual WO Issues (D)
Material 4
Special Mat (Labour) 1
Actual WIP Operation Costs (E) Actual WIP Operation Costs (E)
Labour 4
Overhead 2
Variance Master Planned((B)- A) Master Planned((B C)- A) Master Actual(D B) Master Actual(C E)
Material (4 4) 0 (4 4) 0
Labour ((1 4) 5) 0
Labour (Special Mats) (1 1) 0
Labour (Operations) (4 4) 0
Overhead ((2 0) 2) 0 (2 2) 0
A negative variance is treated as a favourable
variance
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Example 1 Subassembly (SUB) Works Order with no
Supersessions or Alternatives Postings
The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW
Movement Debit Debit Credit Credit
Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category INT Works Order Movement Issues Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) 4 1 Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement ST Balance Sheet) Special Materials Labour recovery account (From system key BMNLSPLAB) 4 1
WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement Issues Overhead) 4 2 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 4 2
Works Order Completion (Movement type P) Subassembly Stock account (From GL Cross Reference for category INT Stock Movement ST Balance Sheet) 11 WIP Material account (From GL Cross Reference for category INT Works Order Movement Finished Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Finished Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement Finished Overhead) 4 5 2
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Example 2 Subassembly (SUB) Works Order using
Supersession BOM and Alternative Route Variances
Actual WO Issues (D) Actual WO Issues (D)
Material 2 _at_ 3 6
Special Mat (Labour) 2 _at_ 1 2
SUB Master Route (C) SUB Master Route (C)
Labour 4
Overhead 2
SUB Standard Cost (A) SUB Standard Cost (A)
Material 4
Labour 5
Overhead 2
SUB Master BOM (B) SUB Master BOM (B)
MAT1 1 _at_ 4
SPMAT1(Sp Material Labour) 1 _at_ 1
SUB Supersession BOM (F) SUB Supersession BOM (F)
MAT2 1 _at_ 3
SPMAT1(Sp Material Labour) 1 _at_ 1
SUB Alternate Route (G) SUB Alternate Route (G)
Labour 3
Overhead 1
Actual WIP Operation Costs (E) Actual WIP Operation Costs (E)
Labour 4
Overhead 1
Variance Master Planned(B - A) Master Planned((B C) - A) Planned Supersession (F A) Actual Supersession (D F) Planned Alternate ((G F) A) Actual Alternate (E G)
Material (4 4) 0 (3 4) -1 (6 3) 3
Labour ((1 4) 5) 0 (( 3 1) -5) -1
Labour (Stock) (2 1) 1
Labour (Operations) (4 3) 1
Overhead ((0 2) 2) 0 ((1 0) 2) -1 (1 1) 0
A negative variance is treated as a favourable
variance
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Example 2 Subassembly (SUB) Works Order using
Supersession BOM and Alternative Route Postings 1
The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW
Movement Debit Debit Credit Credit
Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category INT Works Order Movement Issues Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) 6 2 Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement ST Balance Sheet) Special Materials Labour recovery account (From system key BMNLSPLAB) 6 2
WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement Issues Overhead) 4 1 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 4 1
Works Order Completion (Movement type P) Subassembly Stock account (From GL Cross Reference for category INT Stock Movement ST Balance Sheet) 11 WIP Material account (From GL Cross Reference for category INT Works Order Movement Finished Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Finished Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement Finished Overhead) 4 5 2
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Example 2 Subassembly (SUB) Works Order using
Supersession BOM and Alternative Route Postings 2
The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW
Movement Debit Debit Credit Credit
Material variances Movement type V (Negative variance) Movement type W (Positive variance) WIP Material account (From GL Cross Reference for category INT Works Order Movement Issues Material) Actual Supersession Materials variance a/c (From GL Cross Reference for category INT Works Order Supersession Actual Material) 1 3 Planned Supersession Materials variance a/c (From GL Cross Reference for category INT Works Order Variances Supersession Plan Material) WIP Material account (From GL Cross Reference for category INT Works Order Movement Issues Material) 1 3
Labour variances Movement type T (Negative variance) Movement type U (Positive variance) Movement type W (Positive variance) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) Actual Alternate Labour variance a/c (From GL Cross Reference for category INT Works Order Variances Alternate Actual Labour) Actual Supersession Labour variance a/c (From GL Cross Reference for category INT Works Order Variances Supersession Actual Labour) 1 1 1 Planned Alternate Labour variance a/c (From GL Cross Reference for category INT Works Order Variances Alternate Plan Labour) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) WIP Labour account (From GL Cross Reference for category INT Works Order Movement Issues Labour) 1 1 1
Overhead variances Movement type T (Negative variance) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement Issues Overhead) 1 Planned Alternate Overhead variance a/c (From GL Cross Reference for category INT Works Order Variances Alternate Plan Overhead) 1
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Example 3 Finished Good (FG) Works Order , using
an Alternate BOM and Master Route, but triple
variances calculated as there is an active
Supersession BOM Variances
FG Std Cost (A) FG Std Cost (A)
Material 8
Labour 12
Overhead 4
FG Master BOM (B) FG Master BOM (B)
Sub-Assembly (SUB) 1 _at_ 11
MAT2 1 _at_ 4
SPMAT1(Sp Mat Lab) 1 _at_ 4
FG Supersession BOM (C) FG Supersession BOM (C)
Sub-Assembly (SUB) 1 _at_ 11
MAT3 1 _at_ 3
SPMAT2(Sp Mat Lab) 1 _at_ 3
FG Alternate BOM (D) FG Alternate BOM (D)
Sub-Assembly (SUB) 1 _at_ 11
MAT4 1 _at_ 5
Actual WO Issues (F) Actual WO Issues (F)
Materials 9
Sub-Assembly (Labour) 5
Sub-Assembly (Overhead) 2
SUB Std Cost SUB Std Cost
Material 4
Labour 5
Overhead 2
FG Master Route (E) FG Master Route (E)
Labour 3
Overhead 2
Actual WIP Op. Costs (G) Actual WIP Op. Costs (G)
Labour 3
Overhead 2
Variance Master Planned (B - A) MasterPlanned ((BE) - A) MasterRoute Actual (G E) PlannedSuperession (C - A) PlannedSuperession ((CE) - A) Plan Alternate(D C) Actual Alternate(F D)
Material (8 8) 0 (7 8) -1 (9 7) 2 (9 9) 0
Labour ((9 3) 12) 0 (3 3) 0
Labour (BOM Lab) ((83) 12) -1 (5 8 ) -3 ( 5 5) 0
Overhead ((2 2) 4) 0 (2 2) 0
Overhead (BOM ovh) ((22) -4) 0 (2 -2) 0 (2 -2) 0
A negative variance is treated as a favourable
variance
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Example 3 Finished Good (FG) Works Order ,
using an Alternate BOM and Master Route, but
triple variances calculated as there is an active
Supersession BOM. Postings 1
The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT
Movement Debit Debit Credit Credit
Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category FIN Works Order Movement Issues Material) 4 Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement ST Balance Sheet) 4
Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category FIN Works Order Movement Issues Material) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement Issues Material) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement Issues Material) 4 5 2 Sub-Assembly Stock account (From GL Cross Reference for category INT Stock Movement ST Balance Sheet) 4
WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement Issues Labour) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement Issues Overhead) 3 2 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 3 2
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Example 3 Finished Good (FG) Works Order ,
using an Alternate BOM and Master Route, but
triple variances calculated as there is an active
Supersession BOM. Postings 2
Movement Debit Debit Credit Credit
Works Order Completion (Movement type P) Finished Good Stock account (From GL Cross Reference for category FIN Stock Movement ST Balance Sheet) 24 WIP Material account (From GL Cross Reference for category FIN Works Order Movement Finished Material) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement Finished Labour) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement Finished Overhead) 8 12 4
Material variances Movement type U (Negative variance) Movement type T (Positive variance) WIP Material account (From GL Cross Reference for category FIN Works Order Movement Issues Material) Planned Alternate Materials variance a/c (From GL Cross Reference for category FIN Works Order Alternate Plan Material) 1 2 Planned Supersession Materials variance a/c (From GL Cross Reference for category FIN Works Order Variances Supersession Plan Material) WIP Material account (From GL Cross Reference for category FIN Works Order Movement Issues Material) 1 2
Labour variances Movement type V (Negative variance) Movement type T (Negative variance) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement Issues Labour) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement Issues Labour) 1 3 Planned Supersession Labour variance a/c (From GL Cross Reference for category FIN Works Order Variances Supersession Plan Labour) Planned Alternate Labour variance a/c (From GL Cross Reference for category FIN Works Order Variances Alternate Plan Labour) 1 3