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)
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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