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 .

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 you must enable the calculation 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).

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 .

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.