Product Costing
What a thing should cost, what it did cost, and why those two numbers differ — split six ways, because each names a different department.
12 steps · 10 questions · 13 screens on this shelf
The screens on this shelf
- Cost Estimates Explode the bill of material, price it, walk the routing, apply the overhead. Released, the estimate becomes t
- Cost Itemisation One row per input, at whatever level of the bill of material it came from — which is what makes "why does this
- Costing Runs Select, cost, mark, release. Marking and releasing are separate on purpose: a company marks in December and re
- Variance Analysis Six categories, because each names a different department: price is purchasing, quantity is production, rate i
- Material Ledger What an item ACTUALLY cost in a period, once every purchase price difference and production variance is rolled
- Costing Variants Where the material price comes from. The same bill of material costed at standard, moving average and last pur
- Overhead Rules How indirect cost is added on top. Crude, universal, and exactly what activity-based costing was invented to r
- Cost Elements A GL account seen from the controlling side. A SECONDARY element exists only inside controlling — posting one
- Cost Components A cost of 42.60 is not analysable. Split into material, labour, machine, setup and overhead it tells a plant m
- Activity Types What a cost center provides: machine hours, labour hours, setup, inspection. How a cost center’s cost reaches
- Activity Rates What one hour of that activity costs, from that cost center. The PLANNED rate charges orders all year; the ACT
- Activity Postings One consumption: this order used 4.2 machine hours from that cost center on that day. The row that carries cos
- Cost Center Absorption What a cost center cost, what it charged out, and what it failed to absorb. Under-absorption is idle capacity,
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