制造费用核算

成本 = 材料 + 资源 + 费用

材料成本为直接成本(Dirct Cost)，生产发料的时候直接归集到工单，不通过成本中心核算；资源即作业类型（Activity Type），工单确认的时候成本中心被Credit，工单被Debit，意思是工单从成本中心吸收成本过来；制造费用的核算比起前两者稍显复杂，这里简单做一个说明。

制造费用又可以分成两部分：Direct Overhead和Indirect Overhead，前者可以考虑通过Activity Type核算，下面的思路主要针对Indirect部分。

首先，按制造费用项目设置初级成本要素（Category = 1），用来归集实际发生的制造费用，

Dr:制造费用(1)-XX成本中心 10万

Cr:银行存款/… 10万

接下来，按制造费用项目设置对应的次级成本要素（Category = 41）,用来归集工单制造费用，期末工单Apply Overhead之后，

Dr:制造费用(41)-工单 9.5万（计算规则：Costing Sheet.Credit = Base * Percentage）

Cr:制造费用(41)-XX成本中心 9.5万

期末，计算成本中心(XX成本中心)制造费用的借方数(Debit，实际发生额)与贷方数（Credit，工单吸收部分）的差额，V = 制造费用(1) - 制造费用(41)，V <0，表明成本中心被过渡吸收(Over Absorption)，反之，则是Under Absorption，

最后，编制制造费用差异结转凭证（期末手工编制），

Dr/Cr:产品销售成本 0.5万

Cr/Dr:制造费用(1)-XX成本中心 0.5万

这样就保证了初级成本要素期末不留余额。

Activity Types

Activity types are used to describe the various forms of activity that are performed at a cost center.

Activity types are valuated for each cost center and period with a charge rate that consists of a fixed portion and a variable (work-related) portion. Thus the costs incurred at a cost center can be distributed to products, according to which activities have been performed.

You can assign each standard value in the work center an activity type as a default

Relationships between the Cost Center, Activity Types, Work Center and Routing

The following graphic illustrates the relationships between cost center, activity types, work center and routing for costing internal activities.

Relationships between the Cost Center, Activity Types, Work Center and Routing

The "Production" cost center has been assigned four activity types. Each activity type was valuated with a charge rate that is made up of a fixed and a variable (work-related) part. In this example, a setup hour (SET) costs $70.

Since the work center is assigned to a cost center, the activity types (as long as permissible in the cost center) can be assigned to standard values in the work center. In this example the activity types SET, MAC and LAB are assigned to the standard values "Setup", "Machine" and "Labor" in the "Milling machine 5" work center. These activity types are then suggested when the work center is assigned to a routing

In the work center a formula can also be assigned to each standard value for costing. Formulas are used to calculate activities for the operation quantity from the general operation data and the standard values.

The activity types are used to calculate the costs for these activities.

Activity Types

Activity types are used to describe the various forms of activity that are performed at a cost center.

Activity types are valuated for each cost center and period with a charge rate that consists of a fixed portion and a variable (work-related) portion. Thus the costs incurred at a cost center can be distributed to products, according to which activities have been performed.

You can assign each standard value in the work center an activity type as a default

Relationships between the Cost Center, Activity Types, Work Center and Routing

The following graphic illustrates the relationships between cost center, activity types, work center and routing for costing internal activities.