Work Order Completion

Upon completion of a work order removed any excess material reservations, and selected commodity removed from PIA.

When confirmation is made following accounting entry:

Amount

Debetkonto

Credit Account

05th Courtesy

35th Commodities Consumption

33rd Product of labor (raw)

14th Standard diet

The 37th Commodity Consumption (std.kost)

81st Produktionsvariance (volume)

05th Delivered.

The sum of the movements of PIA. So the value of the quantity which is awaiting completion.

14th Standard diet

Sum of volume movements on PIA multiplied by standard cost

35th Commodity Consumption.

Given that the social contract is terminated into commodity consumption up as an expense, then one must assume that raw materials have gone through a processor, and thus can not be back in stock. If nothing comes out of production, it is so pure cost.

The 37th Commodity Consumption (std.kost)

Raw material consumption can also be taken up to the standard cost prices so that færdigvareop or depreciation against the calculus can be isolated in commodity price changes and material consumption.

81st Produktionsvariance (volume)

This account will eventually contain mængdevariancen.

Example

The social order is terminated without further material consumption. A's standard cost is 0.90 USD and B 9.00 dkk.

Part A

14.25

Part B

54.00

05th Courtesy

68.25

Part A

15 * 0.90

13.50

Part B

6 * 9.00

54.00

14th Standard cost

67.50

As charged in the following way:

Account

Debit

Credit

Balance

35th Commodities Consumption

68.25

68.25

33rd Product of labor (raw)

68.25

0.00

81st Prod.variance (volume)

67.50

67.50

The 37th Commodity Consumption (std.kost)

67.50

-67.50

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