User Manual for Kingdee K3 V15.1 WISE Actual Costing Management.pdf

UserManualforKingdeeK/3WISEActualCostingManagementStatementThecopyrightofthisdocumentisownedbyKingdeeSoftware(China)Co.,Ltd.Nopartofthisdocumentmaybealtered,reproduced,excerpted,translated,reprintedorrewritteninanyformorbyanymeanswithoutpriorwrittenconsentofKingdee.KingdeeSoftware(China)Co.,Ltd.PrefaceThemanualisorganizedinthefollowingsections,helpingyoutoeffectivelyusetheActualCostingmodule: Overview Instructions Procedures Functions&Features SystemSettingsThePrefaceprovidesyouwiththewaytoobtainotherhelpfulinformationaswellastheconventions.TargetReadersThismanualisintendedforuserswhohavesolidworkexperienceandexpertiseintherelatedareaandknowthebasicsoftheKingdeeK/3system.Beforefirsttimeuse,itisrecommendedthatyouattendoneormoreourtrainingprograms.Formoreinformationaboutthetraining,pleasecontactourlocalKingdeeoffice.Tolearnmoredetailsaboutthesystem,suchasuserinterfaces,pleasefamiliarizeyourselfwiththeKingdeeK/3systemandtheMSSQLSERVER,andreadthetechnicaldocumentationthatcomeswiththeKingdeeK/3system.SourcesofRelevantInformationYoumayacquaintyourselfwithoursystemandgetserviceandhelpthroughthefollowingchannels.1.OnlineTokeepyourselfuptodatewithourlatestKingdeeK/3products,applicationsandsolutions,pleasevisitourwebsiteathttp://www.kingdee.com/.2.Pre-saleConsultingTomeetenterprises’developmentandmanagementneeds,weprovidemanagementconsultationandsolutions,helpingenterprisestomakequickandrightdecisions.3.ProductTrainingTostayattheforefrontoftechnologicalandmanagementinnovations,Kingdeeiscommittedtoprovidingcustomerswithholisticindustrialsolutions.Inadditiontoitswiderangeofqualityproducts,Kingdeealsoofferscomprehensivetraining,helpinguserstoquicklydeploytheirsoftwareapplications.4.ConsultingBasedontheextensiveexperienceofmorethan10,000customersaswellasadvancedmanagementideasandmanagementsoftwareapplicationsworldwide,KingdeehasdevelopedGoldenFingerImplementationMethodology,asoftwareapplicationmethodologythatsuitsChina’sactualsituation-.KingdeehasnohesitationinhelpingyouachievemoresuccessbyleveragingitssolidexperienceandexpertiseinenterprisemanagementandITtechnology.5.FieldSupportOurqualifiedprofessionalsarealwaysreadytodiscusswithyoufacetofaceaboutanyissuesandconductfieldresearchandanalysistoworkoutarightsolutionimmediately.6.CRMServiceByutilizingtheKingdeeEAS-CRM,apowerfulcustomerrelationshipmanagementsystem,Kingdeehasestablishedacomprehensivecustomerinformationmanagementlibrary,enablingKingdeetosolvecustomers’problemsimmediately,tomaintainanexhaustivecustomerrecordandtoprovidecustomerswithlong-term,sustainable,efficientservices.7.CSPServiceKingdeereliesonitsyearsofexperienceandstate-of-the-artmanagementpracticestoprovideintegratedCSPservicethatbestsuitscustomers’need.Astheindustry’smostholisticservice,theCSPisdistinguishedbyafullrangeoffeaturesthatbuildonKingdee’scutting-edgetechnologyandprofessionalserviceteam.8.CallCenterThroughcustomercallcenter,weprovideyouwithattentiveserviceandrespondtoyourquestionsandconcernsquickly.9.PersonalizedServiceInresponsetocustomers’needforpersonalizedservice,weprovidecustomizedserviceandutilizealltheresourcesavailabletoofferyoufull-featuredapplicationstogetherwithourpartners.10.ConvenientServiceAsaproviderofbothsolutionsandproducts,weofferyoueasyaccesstoourservices,removingyourworryofchoosingfromawideselectionofsolutionswhileatthesametimeensuringthecompatibilityandintegrityofourproductsandsolutions.11.PartnershipWearelookingtoforgestrategicpartnershipwithotherITindustryleadersinordertoprovideyouwithanextensivearrayofservices,includingenterprisemanagementconsulting,systemsintegration,trainingandmore.InadditiontoKingdee’sbroadserviceportfolio,youalsogainaccesstoservicesofferedbyKingdee’spartners.12.UpgradeOurupgradeserviceenablesyoutomitigateinflationrisks,toprotectyourvalue-addedinvestmentovertime,andtocost-effectivelyupgradeyoursystem.ProductDesignBasedonthebasemanagementphilosophy,KingdeeK/3incorporatesrobustmanagementcapabilities,includingbusinessflowplanning,organization,andcoordinationacrosstheproduct(service)valuechainaswellaseffectivebusinessandmanagementprocedures.Intermsofstrategicmanagement,thesystemfocusesonenterprises’masterdata,basicbusinessflows,internalcontrol,knowledgemanagement,employee’sconduct.Additionally,itprovidestheabilitytosupplyalltheinformationrequiredfordecision-makingthroughoutstrategicmanagementproceduresbyutilizingawidevarietyoftoolsandmethodsandtomonitortheproblemsarisingoutofstrategyimplementationinrealtime,thushelpingenterprisestosharpentheircompetitiveedge.Acornerstoneoftheenterprise'scontinuousmanagementpractice,basemanagementdetermineswhethertheenterprise’sstrategicobjectivescanberealizedandwhethertheenterprise’sdevelopmentisreallysustainable.Thismanagementpracticefeaturesprocessmanagement,becauseitprovidesfirst-handdocumentsthatcantrulyreflectbusinessproceduresandhelpsmakebusinessandstrategicdecisionsthroughrationalknowledge.AboutKingdeeKingdeeInternationalSoftwareGroupCompanyLimitedisaleadingproviderofbusinesssoftwareande-businessapplicationsolutionintheAsia-Pacificregion,andoneofthefast-growingISVinglobalsoftwaremarket,andaleadingcompanyofChinesesoftwareindustry.ThesoftwareproductdevelopedandsoldbyKingdeeincludesthebusinessmanagementsoftwarethatmeetsthedemandofbusinessmanagementofthefast-growingnewmarket,thee-businessapplicationsoftwarethatoffersserviceviaInternet,aswellasthemiddlewaresoftwareusedbyenterprisestoestablishe-businessplatform.Besides,Kingdeealsoprovidescustomersworldwidewithsoftware-relatedmanagementconsulting,implementationandtechnicalservice.Kingdee’sunique“fastconfiguration,fastimplementation,fastapplication,fasteffect”globalizedproductandservicepositioningcanhelpcustomersmeetthechallengeoftheuncertaincommercialenvironmentcalmly,realizetheperfectcombinationofbusinessflowandITtechnology,carryouteffectivemanagementinnovationandensurefast,sustainableandhealthygrowthoftheorganization.KingdeeInternationalSoftwareGroupCompanyLimitedisthecreatorofChina’sfirstaccountingsoftwarebasedonWINDOWS,firstpureJAVAmiddlewaresoftware,andfirstthree-tierERPsystembasedonInternetplatform.KingdeeK/3isthebusinesssoftwarewiththehighestoccupationratiointheERPmarketamongChinesesmallandmedium-sizedenterprises.InOctober2004,Kingdeeformallyreleasedthenewgenerationproduct-KingdeeEAS4.0(KingdeeEnterpriseApplicationSuite).KingdeeEASbasesitselfuponKingdeeBOS-thecommercialoperationsystemindependentlyresearchedanddevelopedbyKingdee.Ittargetsatlargeandsmall-sizedenterprises,adoptsthenewestERPIImanagementideaandintegrateddesign.Itiscomposedofover50applicationmodulesandcoversenterprise’sinternalresourcemanagement,supplychainmanagement,customerrelationshipmanagement,knowledgemanagement,commercialintelligence,etc.andrealizesthebusinesscoordinationamongenterprisesandtheapplicationintegrationofe-business.CompilationAgreement AgreementofGeneralFormatFormatDescriptionArialCharacterTextInputMessageItalicPromptMessage AgreementofGraphicalInterfaceFormatFormatDescriptionWindowname.Generalmenuitemordendritestructuremenuitem.Buttoninthewindow.BoldOptionintheform.->Continuousselectionofmenuanditssubmenuordendritestructure. AgreementofKeyboardOperationFormatDescriptionKey1Keynameonthekeyboard.Key1+Key2Presstwokeyssimultaneously. AgreementofMouseActionFormatDescriptionClickPressleftmouseandclickanobject.Double-clickContinuallypressleftmousetwiceandopenanobject.Right-clickSelectanobjectandpressrightmouse.Drag-dropNon-stoppressleftmouseandmovemousetodesignatedpositionthenreleasesthemouse. SpecialSignsFormatDescriptionTipRemindsusersofpossibleseriousconsequenceandcalluser’sattentiontouseitdiscreetly.NoteProvidessomeimportantdescriptions.ExampleGivesanexamplesothatuserscanunderstanditveryclearly.PreconditionReferstotheoperationthatmustbecompletedbeforeacertainoperation.DefinitionDefinesfinancialorcomputertermsthatappear.DescriptionofSymbolsofFlowChartThismanualusesEPC(Event-driven-ProcessChain)todepictthemainbusinessflow.EPCreferstoEvent-driven-ProcessChain.Throughconnectingtoeventandtask,userscansetupthemoduleofcomplicatedbusinessflowandmakeananalysis.EPCmethodnotonlyusesintelligiblesymbolsandlanguagetohelpusersandconsultantsdescribebusinessinformationsystem,butalsointegratesorganizationalstructure,function,dataandinformationflow.EPCmodulecandemonstratehowtheinterruptionoftaskchainandliabilitychainaffectsacompany’sabilitytooptimizeitsbusinessflow.Bymatchingtheorganizationwitheachtask,userscanseewhichdepartmentorpostisinvolvedwiththeflowveryconveniently.ConcerningthedescriptionofthesymbolsmentionedinEPCchart,seethetablebelow:NameIconDefinitionExampleEventItdescribesthehappeningofthestateofaffairs,andoppositelyactsasatrigger.ReceivingoriginalvoucherFunctionsItdescribestheconversionfrominitialstatetofinalstate.NewVoucherOrganizationUnitItdescribestheenterprise’sstructureroughly.AccountantoffinancialdepartmentInformation,Material,ResourceObjectItdescribestheobjectinrealworld(forexample,businessobject,andmaterialobject).AccountRouteItdisplaystheprecedencerelationshipofconnectionofdifferentflows(navigationassistance).VoucherhandlingprocedureLogicOperationalCharacterItdescribesthelogicrelationshipbetweeneventandfunctionorflow.“XOR”:Onehastomakeexclusivechoicefrommultipleflows.“V”:Itstandsfor“or”relation.“Λ”:Itstandsfor“and”relation.ControlFlowItdescribestheprecedenceandlogicdependencyrelationshipbetweeneventandfunctionorflow.InformationFlow,MaterialsCirculationItdefineswhetherafunctioncanberead,altredorwrittenin.AllocationofResource,OrganizationUnitItdescribeswhichunit(staff)orresourcecanbeusedtoprocessacertainfunctionorflow.FeedbackThankyouforusingourproductandusermanual.ThismanualisdeliveredtogetherwithafeedbackformYouarehighlyappreciatedtoindicateyouropinionsandsuggestionsonourproductorusermanualandsendtheformtoourlocalKingdeeofficeorfaxittoK/3ProductDepartmentat+86-755-26615016.Kingdeeislookingforwardtoyoursuggestionsandopinions.TableofContentsChapter1OverviewofThisModule..11.1AboutThisModule..11.2ModuleLocationinK/3ERPSystem..41.3InterfacingwithOtherModules.5Chapter2TransactionModeandApplication.72.1IntegratedApplicationProcess.72.2ActualCostAccountingApplicationProcess..72.3VarietyMethod..82.4BatchMethod..112.5ClassificationMethod..142.6ScrapDisposal..172.7ReworkProcess..19Chapter3SystemInitializationandSettings.233.1MaintenanceofMasterData.233.2SettingAccountingParameters..283.3SystemSettings..293.4ProcessingOpeningData.33Chapter4CostDataSettings..374.1DefiningAllocationStandard.374.2DefiningCostType..404.3ResponsibilityCostSettings.414.4BoPWIPCostAdjustment..42Chapter5AllocationStandardSettings.475.1GeneralJointExpensesAllocationStandardSettings.475.2WIPCostAllocationStandardSettings..495.3ScrapJointExpensesAllocationStandardSettings.545.4InterdeptExpensesAllocationStandardSettings.555.5ClassificationCostAllocationStandardSettings..555.6Material-Crsp.JointExpensesAllocationStandardSettings.56Chapter6AllocationStandardDataEntry.596.1PresetAllocationStandardDataEntry.596.2NewActualWork-hour..676.3NewCustomExpensesAllocationStandardData..696.4NewBy-productStandardCost..766.5QueryMaterialQuota(StandardUsage)..776.6QueryMaterialQuota(MaterialStaging)..78Chapter7OutputCollection..817.1NewInputQty.817.2NewFinishedOutput..827.3NewScrapOutput.837.4NewWIPPhysicalCountingQty.837.5NewWIPMaterialCounting..847.6NewServiceConsumption..867.7Output-relatedReport.87Chapter8ExpensesCollection.898.1NewInterdeptJointConsumption.898.2NewMaterialExpense..918.3NewLaborExpense..928.4NewDepreciationExpense.958.5NewOtherExpenses..978.6NewScrapClaim..998.7ExpensesCollectionReports..100Chapter9ExpensesAllocation.1059.1InterdeptJointConsumptionAllocation..1059.2MaterialExpensesAllocation..1089.3OtherExpensesAllocation..1159.4AuxiliaryOverheadAllocation.1199.5OverheadAllocation..1219.6ScrapJointConsumptionAllocation.122Chapter10ExpensesAllocationReport..12710.1MaterialExpensesAllocationSummary.12710.2MaterialExpensesAllocationDetails..12810.3OtherExpensesAllocationSummary.12810.4OtherExpensesAllocationDetails..12910.5AuxiliaryOverheadCalculation.12910.6AuxiliaryOverheadAllocationTable.12910.7OverheadAllocation..130Chapter11Costing.13111.1ValidityCheckforCosting.13111.2ProductCosting.132Chapter12CostingReport..14312.1CostingSheet(byPage).14312.2CostingSheet(bySummary)..14412.3FinishedCostSummary..14412.4ProductCostingSheet(ClassificationMethod)..14512.5MaterialCostingSheet..14612.6MaterialCostSummary..14612.7BatchCostSummary..14712.8FinishedCostSummarybyLevel.14712.9CostRecoverySheet..14812.10ProductCostRecoverySummary.14912.11ScrapLossDetailsandScrapLossSummary.14912.12Month-endWIPMaterialCountingAllocationTable.151Chapter13OrderCostStatement.15313.1OrderCost-DirectMaterialExpenseSummary..15313.2OrderCost-DirectMaterialExpenseDetails.15513.3OrderCost-OtherDirectExpenseSummary..15613.4OrderCost-OtherDirectExpenseDetails.15813.5OrderCost-MaterialExpensesAllocationSummary..15913.6OrderCost-MaterialExpensesAllocationDetails.16113.7OrderCost-OtherExpensesAllocationSummary..16213.8OrderCost-OtherExpensesAllocationDetails.16413.9OrderCost-AuxiliaryOverheadAllocationStatement.16513.10OrderCost-OverheadAllocationStatement.16713.11OrderCostingSheet.16813.12OrderCostAnalysis..169Chapter14CostAnalysis..17314.1CostTypeDataEntry..17314.2CostStructureAnalysis.17414.3CostComparisonAnalysis..17414.4PeriodCostsAnalysis.17514.5PeriodUnitCostAnalysis.17614.6ConsumedMaterialDetailedAnalysis..17714.7CostNatureDetails.17814.8CostNatureSummary..17814.9Complete/VariableCostComparison.179Chapter15VoucherManagement.18115.1VoucherTemplateSettings.18115.2VoucherGeneration..19315.3QueryingVouchers.198Chapter16CostRecoveryCarryforward.19916.1CostRecoveryCarryforwardCalculation..19916.2ReportsofCostRecoveryCarryforward.20216.3RemovingHistoricalData.203Chapter17ClosingProcess..20517.1Closing..20517.2De-closing.20517.3ReconciliationCheck..206AppendixAGlossary.209AppendixBFeedbackForm..213UserManualforKingdeeK/3V13.0ActualCostingManagementChapter1OverviewofThisModule1Chapter1OverviewofThisModule1.1AboutThisModuleThischapterdescribesthegeneraloverviewabouttheActualCostingmodule.Themodulehasthefollowingfeatures:Definecostobject,costitems,andelementexpensesintheMasterData;ProvidecustomallocationstandardsandcustomcosttypesintheCostDataSettings;Classifythetransactiondataentryintoexpenseentryandoutputentry,integrateandsharethedatasourceswithothermodulesintheK/3system;Allocateexpensesbasedontheelementexpenses,andallocateauxiliaryoverheadandmanufacturingoverheadseparately;Provideinterdeptexpensesallocationflow;Providewizardprocesscosting,supportcontinuouscostinganddelivery/receiptaccounting;Providethewholetransactionprocessoftheaccountablescraploss;Providemultiplevouchertemplates,andsupportmultiplesourcesofaccountsandamount.Providecostrecoverymethodconsideringbeginninginventory,andsupportmulti-analysis.DefinetheCostObjects,CostItems,andElementExpensesintheMasterDataProvidethecorrespondencerelationshipbetweencostobjectandmaterial,andrealizecostingmethodincostobject.Provideelementexpensescollectionandthecorrespondencerelationshipbetweenelementexpenseandcostitem,toclarifythecausesandeffectsofexpensesandclearthecoststructureoftheproduct.Fullyreflectingthecostaccountingideaofexpenseobjectification,toprovidemulti-layerexpensescollectionandallocation,includingcostobject,costobjectgroup,departmentandetc.Toprovidethedefinitionsofsuchcostaccountingdataascostobject,costobjectgroup,service,costitem,andelementexpenseaccordingtothedifferentapplications.DefineallocationstandardsandcosttypesinthecostdatabyformulaThemoduledefinescombinedallocationstandardsandcosttypesthroughcommonarithmeticoperations.Chapter1OverviewofThisModuleUserManualforKingdeeK/3V13.0ActualCostingManagement2Themoduleprovidesfourpresetallocationcriteriaandsixpresetcosttypes.Classifydataentryintocostentryandoutputentry,sharedatasourceswithothermodulesYoucanimportinitialdata.ThemodulecanaccessmaterialexpensesfromProductionPickingListsintheInventorymoduledirectly.ThemodulecanaccessmaterialexpensesofrepairablescrapsfromPi.