1 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 DA0501 General Ledger...

1 of 17

DA0501 - General Ledger WIP Variance Links

Last updated: October 2005

DA0501 General Ledger WIP Variance Links

DA0501 General Ledger WIP Variance Links


Last updated: October 2005 2 of 17

General Ledger Cross-references





The three basic Works Order movement cross-references are replaced


The three basic Works Order movement cross-references are replaced

These are removedThese are removed

And two new function keys allow you to

access the new cross-reference fields

And two new function keys allow you to

access the new cross-reference fields




Works Order Movement 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.

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.




Works Order Variances


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.

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.

If your system is also set up to use DA0492 ‘Alternative BOM

Assemblies’ you can also enter codes for Alternative and

Supersession variances

If your system is also set up to use DA0492 ‘Alternative BOM

Assemblies’ you can also enter codes for Alternative and

Supersession variances




General Ledger Map Codes


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.

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.



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 Group’s GL Map code 47

The labour cost recovery account therefore maps to 3-47-10-01-235.

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 Group’s GL Map code 47

The labour cost recovery account therefore maps to 3-47-10-01-235.


Works Order Movement Cost Recovery Postings


Works Order Movement Cost Recovery Postings

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.

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.




Special Materials – General Ledger distributions


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.

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.

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.

The cost type and the cost used will be that represented by the Product Group A field, where MA is used for materials, LA for labour, OV for overhead and SU for subcontracted outwork.

If the field is blank then the total of all four costs will be used and allocated to materials.

The cost type and the cost used will be that represented by the Product Group A field, where MA is used for materials, LA for labour, OV for overhead and SU for subcontracted outwork.

If the field is blank then the total of all four costs will be used and allocated to materials.



Examples



SUB Standard Cost (A)

Material 4

Labour 5

Overhead 2

Total 11

SUB Master BOM (B)

MAT1 1 @ 4

SPMAT1(Sp Material – Labour)

1 @ 1

SUB Master Route (C)

Labour 4

Overhead 2

Actual WO Issues (D)

Material 4

Special Mat (Labour)

1

Example 1 – Subassembly (SUB) Works Order with no Supersessions or Alternatives

Variances


Variances

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




Postings


Postings

The Works Order Subassembly has a Stock GL Category of INT

The raw material has a Stock GL Category of RAW

Movement Debit 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 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


11 WIP Material account(From GL Cross Reference for category INT

Works Order Movement : Finished : Material)


Works Order Movement : Finished : Labour)


Works Order Movement : Finished : Overhead)

4

5

2



SUB Standard Cost (A)

Material 4

Labour 5

Overhead 2

SUB Master BOM (B)

MAT1 1 @ 4


1 @ 1

SUB Master Route (C)

Labour 4

Overhead 2

Actual WO Issues (D)

Material 2 @ 3 = 6

Special Mat

(Labour)

2 @ 1 = 2

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

Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route

Variances


Variances

SUB Supersession BOM (F)

MAT2 1 @ 3


1 @ 1

SUB Alternate Route (G)

Labour 3

Overhead 1

Actual WIP Operation Costs (E)

Labour 4

Overhead 1





Postings 1


Postings 1









6

2

Raw Materials Stock account(From GL Cross Reference for category RAW


Special Materials – Labour recovery account(From system key BMNLSPLAB)

6

2






4

1



4

1


Subassembly Stock account(From GL Cross Reference for category INT


11 WIP Material account(From GL Cross Reference for category INT






4

5

2




Postings 2


Postings 2




Material variances

Movement type V(Negative variance)

Movement type W(Positive variance)



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


1

3

Labour variances

Movement type T(Negative variance)

Movement type U(Positive variance)

Movement type W(Positive variance)



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


WIP Labour account (From GL Cross Reference for category INT


1

1

1

Overhead variances




1 Planned Alternate Overhead variance a/c(From GL Cross Reference for category INT

Works Order Variances : Alternate : Plan : Overhead)

1



FG Std Cost (A)

Material 8

Labour 12

Overhead 4

FG Master BOM (B)

Sub-Assembly (SUB) 1 @ 11

MAT2 1 @ 4

SPMAT1(Sp Mat – Lab)

1 @ 4

FG Master Route (E)

Labour 3

Overhead 2

Actual WIP Op. Costs (G)

Labour 3

Overhead 2

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

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 Supersession BOM (C)


MAT3 1 @ 3

SPMAT2(Sp Mat – Lab)

1 @ 3

FG Alternate BOM (D)


MAT4 1 @ 5

Actual WO Issues (F)

Materials 9

Sub-Assembly (Labour) 5

Sub-Assembly (Overhead)

2

Variance Master Planned (B - A)

MasterPlanned

((B+E) - A)

MasterRoute Actual (G –E)

PlannedSuperession (C - A)

PlannedSuperession ((C+E) - 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)

((8+3) – 12) = -1 (5 – 8 ) = -3 ( 5 – 5) = 0

Overhead ((2 + 2) – 4) = 0

(2 – 2) = 0

Overhead

(BOM ovh)

((2+2) -4) = 0 (2 -2) = 0 (2 -2) = 0

SUB Std Cost

Material 4

Labour 5

Overhead 2




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



WIP Material account(From GL Cross Reference for category FIN


4 Raw Materials Stock account(From GL Cross Reference for category RAW


4




WIP Labour account(From GL Cross Reference for category FIN


WIP Overhead account(From GL Cross Reference for category FIN


4

5

2

Sub-Assembly Stock account(From GL Cross Reference for category INT


4






3

2



3

2

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



Postings 1





Postings 2



Postings 2



Finished Good Stock account(From GL Cross Reference for category FIN


24 WIP Material account(From GL Cross Reference for category FIN






8

12

4

Material variances

Movement type U(Negative variance)

Movement type T(Positive variance)



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


1

2

Labour variances

Movement type V(Negative variance)




WIP Labour account (From GL Cross Reference for category FIN


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

Date post:	17-Dec-2015
Category:	Documents
Upload:	ronald-tucker
View:	213 times
Download:	0 times

1 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 DA0501 General Ledger...

Documents