User Manual-1909 Standard Cost用友网络科技股份有限公司 Copyright © Yonyou Group. All rights reserved. Without the written permission of Yonyou Group, any part or the whole content of this manual may not be reproduced, printed, translated or reduced for any purpose. Please note that this manual may be changed without prior notice, and its content does not represent any commitment made by Yonyou Group. 用友网络科技股份有限公司 2 Table of Contents Copyright .................................................................................................................................................. 1 Revision History ....................................................................................................................................... 5 Terms and Definitions ............................................................................................................................... 6 Chapter I Overview ............................................................................................................................. 7 1.1 General Overview ........................................................................................................................ 7 1.2 Application Overview ................................................................................................................... 9 1.3 Application Value ....................................................................................................................... 10 Chapter II Applied Roles .................................................................................................................... 11 Chapter III Application Map ................................................................................................................ 11 Chapter IV Application Scenarios ....................................................................................................... 12 4.1 Calculate Multiple Sets of Standard Costs by Factory + Product .............................................. 12 4.1.1 Business Description ....................................................................................................... 12 4.1.2 Business Process ............................................................................................................ 15 4.1.3 Application Point List ....................................................................................................... 15 4.1.4 Application Solutions ....................................................................................................... 16 4.2 Calculate Standard Cost by Cost Center + Product .................................................................. 23 4.2.1 Business Description ....................................................................................................... 23 4.2.2 Business Process ............................................................................................................ 24 4.2.3 Application Point List ....................................................................................................... 25 4.2.4 Application Solutions ....................................................................................................... 25 4.3 Calculate Standard Cost by Product + Auxiliary Property .......................................................... 27 4.3.1 Business Description ....................................................................................................... 27 4.3.2 Business Process ............................................................................................................ 28 4.3.3 Application Point List ....................................................................................................... 28 4.3.4 Application Solutions ....................................................................................................... 29 4.4 Calculate Standard Cost by Product + Self-made/Subcontracting ............................................ 33 4.4.1 Business Scenario .......................................................................................................... 33 4.4.2 Business Process ............................................................................................................ 33 4.4.3 Application Point List ....................................................................................................... 34 4.4.4 Application Solutions ....................................................................................................... 35 4.5 Calculate Standard Cost with Co/By-product ............................................................................ 37 4.5.1 Business Scenario .......................................................................................................... 37 4.5.2 Business Process ............................................................................................................ 38 4.5.3 Application Point List ....................................................................................................... 38 4.5.4 Application Solutions ....................................................................................................... 39 4.6 Formulate Multiple Sets of Standard Costs by Different Price Sources ..................................... 43 4.6.1 Business Scenario .......................................................................................................... 43 4.6.2 Business Process ............................................................................................................ 44 4.6.3 Application Point List ....................................................................................................... 44 4.6.4 Application Solutions ....................................................................................................... 45 用友网络科技股份有限公司 3 4.7 Set Cost BOMs Based on Production BOMs to Calculate Standard Cost ................................. 48 4.7.1 Business Scenario .......................................................................................................... 48 4.7.2 Business Process ............................................................................................................ 49 4.7.3 Application Point List ....................................................................................................... 49 4.7.4 Application Solutions ....................................................................................................... 50 Chapter V Initial Preparations ............................................................................................................ 52 5.1 Basic Process ............................................................................................................................ 52 5.2 Control Mode ............................................................................................................................. 52 5.3 Enterprise Modeling Platform .................................................................................................... 53 5.3.1 Multi-organization Management ...................................................................................... 53 5.3.2 Basic Data Maintenance ................................................................................................. 57 5.4 Standard Cost ........................................................................................................................... 59 5.4.1 Basic Settings for Managerial Accounting ....................................................................... 59 5.4.2 Standard Cost ................................................................................................................. 61 Appendixes ............................................................................................................................................ 66 Appendix 1: Parameters .................................................................................................................. 66 Appendix 2: List of Referenced User Manuals ................................................................................ 66 用友网络科技股份有限公司 4 Introduction This manual is designed to guide implementation consultants and key enterprise users through implementation planning, solution preparation, and solution implementation. It describes the typical deployment scenarios of the application in business, reflects its main application functions, and offers proposals for aligning business requirements with application points. This manual includes five chapters: Chapter I: introduces the overall application solution and its values. Chapter II: describes application role usage. Chapter III: provides the map comparison list of application point distribution on the foreground and background (lightweight client and heavyweight client). Chapter IV: describes the typical business scenarios, processes and corresponding application solutions relating to the current module. Chapter V: describes the initial preparations and settings. Additionally, in order to deepen users' understanding of the content, the manual not only explains key terms but also provides supplementary explanations in the appendix for key points that may need cross-referencing. As a result, users can perform queries easily. To stress the key points, this manual focuses on solutions and describes only the important control points in product operations. If you want to fully understand specific aspects of the product's applications, please refer to the following documents based on this manual: 1. Organization Management User Manual: describes the key concepts (e.g. groups, organizations, and business delegations) and modeling solutions of the product. It provides important reference material for implementation planning and blueprint design. 2. Product Help (Click F1 in NC system): elaborates on key fields and button operations of specific function nodes with examples of key applications. 3. Process Management User Manual: a guide for transaction types and application of process design tools. 4. Basic Data User Manual: provides a deeper understanding of basic data and its application as introduced in Chapter 5 (Initial Preparations) of the manual. 用友网络科技股份有限公司 5 Revision History Writer Yao Juan Version Reviser Approver Starting and Ending Time Revised/Approved Chapters Revised/Approved Contents 用友网络科技股份有限公司 6 Terms and Definitions Cost Type Cost types can be regarded as accounting books in Standard Cost. The standard cost data of different cost types are independent of each other, and different accounting element lists and price acquisition policies can be used. Cost Center A cost center is a department that collects cost expenses. For example, a functional department, a production shop floor, a supplementary production shop floor, or a public cost center can be a cost center. A cost center can correspond to one or more departments, and it can be associated with one or more work centers. Cost centers are set up based on business units. Cost centers can be created under profit centers, financial organizations, and factories (inventory organizations with the factory mark). Co-product Co-products refer to the two or more types of the main products that are manufactured in the same production process using the same raw material. For example, refineries can manufacture four co-products (i.e. gasoline, light diesel oil, heavy diesel oil, and gas) in the same production process using crude oil. By-product By-products are products with lower value than the main products or joint products manufactured during a production process. Compared to main products and co-products, by-products are not the major objective of enterprise production. The prices of by-products are relatively low, and the sales income of by-products only account for a small proportion of the overall sales income of the enterprise. Separation Point Separation point refers to the time point of separating various co-products in the same co-product production process using the same raw materials. Separated co-products can be sold directly or sold after further processing. Union Union refers to the product state before the...
