Råvareudtag

Råvareudtag to a production order made on the basis of a materialerekvisition / work order so that only an approval of the supplied number and impairment of memory and appreciation of the PIA.

By acceptance of delivery charged to the following:

04th Cost of sales.

Courtesy number multiplied by stock value divided by inventory. Dvsvareforbrug charged with an estimated weighted average cost and not an updated cost. The cost exists only as long as there is a stock.

If the store is no inventory management, ie accepting a negative inventory, will cost at o or negative stock will be calculated based on replacement cost from the main supplier, net of both line and order discount converted at current exchange rate attributed repatriation costs.

There is the possibility of charging the standard cost.

01. Stock Value.

Stock value is updated thus already at time of delivery. By capacity consumption, the stock value of the account, therefore, a revenue account. Offset account for stock write-down is therefore

33rd Product of labor (raw)

Product in work is a specification of goods for processing, which could then be raised as an asset along with stock valuation.

Example

Issued 15 pieces. part-A and 6 pcs. part B from warehouse to production order.

Stocks are on the A 100 before delivery and the value 95.00 dkk. and at B 20 pcs. the value 180.00 dkk.

As charged in the following way: