Accounting Rules for PM - Production Management

PM10: Stock Issues to Work In Progress (WIP)

When applied

The basis for the account entries is created when material is issued to work in progress in 'Manufacturing Order. Report Issue' (PMS060). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

Accounting rules for PM10: Stock issues to Work In Progress (WIP)

Rule D/C Name Description
PM10-280   Rounding-off  
PM10-600 D Claim against receiving facility Represents the internal transfer price.
PM10-610 C Debt against delivering facility As PM10-600.
PM10-620 C Internal revenue Represents the internal price a facility in one division has to pay for an item issued from a facility in another division. Only used with MUC triggers 1 and 2.
PM10-907 D Offset account for inventory transactions Represents the offset account to the inventory account. Only used with MUC trigger 1.
PM10-910 C Inventory Represents the inventory accounting price of the material issued. Only used for inventory items.
PM10-911   Purchase price difference

Used for two purposes:

  • In a scenario with MUC trigger 1 or 2, that is, when material from one facility is used in another. It then represents the difference between the internal transfer price and the standard cost in the manufacturing facility.
  • If the cost of the costing components for material in the product costing model is used to update WIP instead of using the current cost. A prerequisite is that check box '015 Update WIP with standard values from product costing' selected in 'Settings - Cost Accounting' (CAS900/F). For details, see the field help text.
PM10-912 D Work in progress: Material If check box '015 Update WIP with standard values from product costing' in (CAS900/F) is cleared, it represents the amount according to the actual transaction (that is, the sum of the account entries based on accounting rules PM10-910 and PM10-915). However, if the check box is selected, this accounting rule represents the saved cost from product costing. For details, see the field help text.
PM10-913   HAC - material cost

Created for materials issued to work in progress in (PMS060) and used in the calculation of historic actual costs in (CAS400).

Note: The calculation must be enabled first in 'Settings - Cost Accounting' (CAS900/H).
PM10-915 C Cumulative material cost overhead Represents the recovery of material cost overhead.
PM10-918   HAC - material cost Represents the offset account to PM10-913. Note that the calculation of historic actual cost must be enabled first in 'Settings - Cost Accounting' (CAS900/H).
PM10-971 D Cost of goods sold Represents the value of the distributed goods in the delivering facility when using raw material belonging to another facility. Only used with MUC triggers 1 and 2.

PM11: Issues to Work In Progress (WIP), Orderless Production

When applied

The basis for the account entries is created when material is automatically issued as a result of reporting orderless production in 'Manufacturing Order. Report Orderless' (PMS260). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

Accounting rules for PM11: Issues to Work In Progress (WIP), orderless production

Rule D/C Name Description
PM11-280   Rounding-off  
PM11-600   Claim against receiving facility  
PM11-610   Debt against delivering facility  
PM11-620   Internal revenue  
PM11-907   Offset account for stock transaction  
PM11-910 C Inventory Represents the inventory accounting price of the material issued. Only used for inventory items.
PM11-912 D Work in progress: Material Represents the debit account entry for the material part of WIP.
PM11-913   HAC - material cost Created for materials automatically issued during reporting of orderless production and used in the calculation of historic actual costs in (CAS400). Note that the calculation must be enabled first in 'Settings - Cost Accounting' (CAS900/H).
PM11-915 C Cumulative material cost overhead Represents the recovery of material cost overhead.
PM11-918   HAC - order costing, material Represents the offset account to PM11-913.

PM20: Work Performed, Work In Progress (WIP)

When applied

The basis for the account entries is created when reporting operations in 'MO Operation. Report' (PMS070). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Report Operation Time and Scrap.

Accounting rules for PM20: Work performed, Work In Progress (WIP)

Rule D/C Name Description
PM20-280   Rounding-off  
PM20-920 D Work in progress: Work performed Represents the operations part of WIP. The cost is split into its costing components, depending on whether check box '021 Detail account entries for WIP - operations' is selected in 'Settings - Cost Accounting' (CAS900).
PM20-921 C Cumulative work in progress: Operations Represents the recovery of operation costs, that is, the cost corresponding to costing components B01–B14 in the product costing model used for the item. The cost can be split into its costing components, depending on whether check box '155 Split PM20-921 into its components' is selected in (CAS900/F).
PM20-923   HAC - cumulative operations Created for work performed based on reported operations and used in the calculation of historic actual costs in (CAS400). Note that the calculation must be enabled first in 'Settings - Cost Accounting' (CAS900/H).
PM20-928   HAC - order costing variance, operation Represents the offset account to PM20-923.

PM21: Work Performed, Work In Progress (WIP), Orderless Production

When applied

The basis for the account entries is created when operations are automatically reported during reporting of orderless production in 'Manufacturing Order. Report Orderless' (PMS260)260). The actual account entries are created in 'Internal Account Entry. Create' (CAS950)950).

Accounting rules for PM21: Work performed, Work In Progress (WIP), orderless production

Rule D/C Name Description
PM21-280   Rounding-off  
PM21-920 D Work in progress: Work performed Represents the operations part of WIP. The cost is split into its costing components, depending on whether check box '021 Detail account entries for WIP - operations' is selected in 'Settings - Cost Accounting' (CAS900).
PM21-921 C Cumulative work in progress: Operations Represents the recovery of operation costs, that is, the cost corresponding to costing components B01–B14 in the product costing model used for the item. The cost can be split into its costing components, depending on whether check box '155 Split PM20-921 into its components' is selected in (CAS900/F).
PM21-928   HAC - order costing variance, operation

Represents the offset account to PM20-923 and used in the calculation of historic actual costs in (CAS400).

Note: The calculation must be enabled first in 'Settings - Cost Accounting' (CAS900/H).

PM30: Put Away Work In Progress (WIP) to Inventory

When applied

The basis for the account entries is created when the finished product is put away in 'Manufacturing Order. Report Receipt' (PMS050). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

References

See Report Receipt of Goods.

Accounting rules for PM30: Put away Work In Progress (WIP) to inventory

Rule D/C Name Description
PM30-280   Rounding-off  
PM30-600 D Claim against receiving facility  
PM30-610 C Debt against delivering facility  
PM30-620 C Internal revenue  
PM30-907 C Offset account for inventory transactions  
PM30-910 D Inventory Represents the inventory accounting price of the material issued. Only used for inventory items.
PM30-912 C Work in progress: Material Represents the cost of material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item. The cost can be split into its costing components, depending on whether check box '020 Detail account entries for WIP - material' is selected in 'Settings - Cost Accounting' (CAS900/F).
PM30-915 C Cumulative material cost overhead  
PM30-920 C Work in progress: Operations Represents the operations part of WIP. The cost is split into its costing components, depending on whether check box '021 Detail account entries for WIP - operations' is selected in 'Settings - Cost Accounting' (CAS900).
PM30-922 C Cumulative overhead: product Represents the product overhead, that is, the cost corresponding to costing components E01–E10 in the product costing model used for the item.
PM30-971 D Cost of goods sold  

PM31: Stock Receipt, Work In Progress (WIP), Orderless Production

When applied

The basis for the account entries is created when reporting orderless production in 'Manufacturing Order. Report Orderless' (PMS260). The actual account entries are created in 'Internal Account Entry. Create' (CAS950).

Accounting rules for PM31: Stock receipt, Work In Progress (WIP), orderless production

Rule D/C Name Description
PM31-280   Rounding-off  
PM31-910 D Inventory Represents the inventory accounting price of the finished product.
PM31-912 C Work in progress: Material Represents the reported cost for material, that is, the cost corresponding to costing components A01–A05 in the product costing model used for the item.
PM31-920 C Work in progress: Work Performed Represents the reported cost for operations, that is, the cost corresponding to costing components B01–D02 in the product costing model used for the item.
PM31-922 C Cumulative overhead: product Represents the product overhead, that is, the cost corresponding to costing components E01–E10 in the product costing model used for the item.
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