oracle成本的培训资料(ppt 102页).ppt

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1、Oracle成本管理的培成本管理的培训资料训资料(PPT 102页页)23Unit I: 成本控制成本控制45MethodInventory Average CostingStandard CostingManufacturing Average CostingFIFO: First In First OutLIFO: Last In First OutSupportSupported by Oracle Cost Management for inventory-only organizations.Supported by Oracle Cost Management for all or

2、ganizations. Standard costs can be shared across inventory-only organizations.Supported by Oracle Cost Management for all rganizations. Not supported by Oracle Cost Management in this release.Not supported by Oracle Cost Management in this release.678910111213Mandatory AccountMaterial AccountAccount

3、s Payable AccrualExpenseInvoice Price VarianceSalesCost of Goods SoldPurchase Price VarianceAverage Cost VarianceStandardCostingAverageCostingN/AN/A14151617181920ComputerBuyer I itemsProduct line ATop ten sellersPlanner 1 itemsComputerBuyer I itemsProduct line ATop ten sellersPlanner 1 itemsCostingI

4、nventoryUserPlanning21222324 2526Unit II: 成本信息成本信息272829Pending cost rollupDefault cost type: FrozenPending cost rollupDefault cost type: PendingPending cost: 10.00 Frozen cost: 15.00Frozen cost: 15.00Pending cost: 25.00Pending cost: 10.00 Frozen cost: 15.00Frozen cost: 15.00Pending cost: 10.00默认成本类

5、型默认成本类型ABCABC3031MaterialMaterialoverheadResourceResource overheadOSPMaterialMaterialoverheadMaterial32分配方法分配方法子要素子要素基本类型基本类型ActivityItemLotResource UnitsResource ValueTotal ValueMaterialMaterialOverheadResource OSPOverhead444444444444444433343536373839404142434445 464748495051Unit III: 事务处理会计信息事务处理

6、会计信息525315005002a2b450900 90450350 5044502b90422567554Period 11500500Period 2250050037507505515005002100100320020043003005400400561500 560501017505601905715005002750750310010041501505811001002300300596012 66380 802,500 2,500 666145612550550550502515062789275 2510020275 10025275 120275 25100256310111

7、21375 2001251375 20012564131415 934 4,203180 4679344,3834676566Asset itemsAsset itemsExpense itemsExpense items676869707115005002450450350 50445022567572Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransactionEnding balance045045004545010107374P

8、eriod 11500500Period 22500500375075075761500500210010032004450450580080020077Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransaction 4New balance5,000-4505,350500-3051010.0015.0010.49New balanceTransaction 54,550800470409.6820.00781500 56050101

9、56056079Inventory/Transaction ValueOnhand/Transaction QuantityAverage/Transaction Unit CostBeginning balanceTransaction 1New balance5,0005605,5605005055010.0011.2010.1180150050027507503600600475075081150502100100828384858612 66380 802,500 2,500 668788131415 934 4,383180 4679344,38346789Unit IV: 分析和讨论分析和讨论90919293949596979899100101讨论与总结102