Efterkalkyle

Efterkalkyle of a production order is made directly on the production order by comparing materialerekvisitionsforbrug and stocks and calculated as a cost of sales amounts.

By accepting efterkalkylen made the following accounting entry:

Amount

Debetkonto

Credit Account

05th Received

34th Product of work (finished product)

38th Produced

14th Std.kostpris

81st Produktionsvariance (volume)

36th Produced (std.kost)

10th Choice

01. Stock Value

80th Produktionsvariance (value)

10th Choice

15th Cost of sales

80th Produktionsvariance (value)

05th Received.

The sum of the movements of PIA finished product. So the value of the quantity awaiting efterkalkyle.

14th Std.kostpris

After Calculated number multiplied by std.kostprisen the finished product.

10th Choice

The difference between the total cost of sales on all work orders and received. If this number is larger than the current stock weighed adjustment compared to stock.

10th Choice

Adjustments that can not be tethered in the store, triggering a hidden 0-invoice relating to the sale order, which is recorded as sales. This is not a standard feature.

34th Product of work (finished product)

Example.

Production order is completed, but one of the 5 are sold.

05th Received

55.00

14th Std.kost

5 * 11.70

58.50

Commodities Consumption

68.25

Received

55.00

10th Choice

4 * ((68.25-55.00) / 5)

10.60

As charged as follows:

Account

Debit

Credit

Balance

34th Product of work (finished product)

55.00

0.00

38th Produced

55.00

-55.00

81st Prod.variance (volume)

58.50

-9.00

36th Produced (std.kost)

58.50

-58.50

16th Cost of sales

11.00

01. Stock Value

11.00

261.35

01. Stock Value

10.60

272.35

80th Prod.variance (value)

10.60

-10.60

Then the following accounts are available:

01. Stock Value

Primo

275.00

Commodities Consumption

68.25

Finished Product Additions

55.00

Finished goods sold

11.00

Prod.ordreafslutning

10.60

End

261.35

33 . PIA

Primo

0.00

Commodities Consumption

68.25

Finished Product Additions

55.00

Arb.ordreafslutning

68.25

Prod.ordreafslutning

55.00

End

0.00

35th Commodities Consumption

Commodities Consumption

68.25

End

68.25

38th Finished Product Additions

Finished Product Additions

55.00

End

55.00

35

(13.25)

80th Prod.variance (value)

Prod.ordreafslutning

10.60

End

10.60

35

(2.65)

16th Finished goods sold

Product sales

11.00

End

11.00

The 37th Commodity Consumption (std.kost)

Arb.ordreafslutning

67.50

End

67.50

36th Produced (std.kost)

Prod.ordreafslutning

58.50

End

58.50

37

(9.00)

81st Prod.variance (volume)

Arb.ordreafslutning

67.50

Prod.ordreafslutning

58.50

End

9.00

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