UserManualforKingdeeK/3WISEStandardCostStatementThecopyrightofthisdocumentisownedbyKingdeeSoftware(China)Co.,Ltd.Nopartofthisdocumentmaybealtered,reproduced,excerpted,translated,reprintedorrewritteninanyformorbyanymeanswithoutpriorwrittenconsentofKingdee.KingdeeSoftware(China)Co.,Ltd.-2-PrefaceThemanualisorganizedinthefollowingsections,helpingyoutoeffectivelyusetheABCmodule: GeneralDescription OperationSuggestions DetailedOperationProcedures Functions&Features SystemSettingsThePrefaceprovidesyouwiththewaytoobtainotherhelpfulinformationaswellastheconventions.TargetReadersThismanualisintendedforuserswhohavesolidworkexperienceandexpertiseintherelatedareaandknowthebasicsoftheKingdeeK/3system.Beforefirsttimeuse,itisrecommendedthatyouattendoneormoreourtrainingprograms.Formoreinformationaboutthetraining,pleasecontactourlocalKingdeeoffice.Tolearnmoredetailsaboutthesystem,suchasuserinterfaces,pleasefamiliarizeyourselfwiththeKingdeeK/3systemandtheMSSQLSERVER,andreadthetechnicaldocumentationthatcomeswiththeKingdeeK/3system.SourcesofRelevantInformationYoumayacquaintyourselfwithoursystemandgetserviceandhelpthroughthefollowingchannels.1OnlineTokeepyourselfuptodatewithourlatestKingdeeK/3products,applicationsandsolutions,pleasevisitourwebsiteathttp://www.kingdee.com/.2Pre-saleConsultingTomeetenterprises’developmentandmanagementneeds,weprovidemanagementconsultationandsolutions,helpingenterprisestomakequickandrightdecisions.3ProductTrainingTostayattheforefrontoftechnologicalandmanagementinnovations,Kingdeeiscommittedtoprovidingcustomerswithholisticindustrialsolutions.Inadditiontoitswiderangeofqualityproducts,Kingdeealsoofferscomprehensivetraining,helpinguserstoquicklydeploytheirsoftwareapplications.4ConsultingBasedontheextensiveexperienceofmorethan10,000customersaswellasadvancedmanagementideasandmanagementsoftwareapplicationsworldwide,KingdeehasdevelopedGoldenFingerImplementationMethodology,asoftwareapplicationmethodologythatsuitsChina’sactualsituation-.KingdeehasnohesitationinhelpingyouachievemoresuccessbyleveragingitssolidexperienceandexpertiseinenterprisemanagementandITtechnology.5FieldSupportOurqualifiedprofessionalsarealwaysreadytodiscusswithyoufacetofaceaboutanyissuesandconductfieldresearchandanalysistoworkoutarightsolutionimmediately.6CRMServiceByutilizingtheKingdeeEAS-CRM,apowerfulcustomerrelationshipmanagementsystem,Kingdeehasestablishedacomprehensivecustomerinformationmanagementlibrary,enablingKingdeetosolvecustomers’problemsimmediately,tomaintainanexhaustivecustomerrecordandtoprovidecustomerswithlong-term,sustainable,efficientservices.37CSPServiceKingdeereliesonitsyearsofexperienceandstate-of-the-artmanagementpracticestoprovideintegratedCSPservicethatbestsuitscustomers’need.Astheindustry’smostholisticservice,theCSPisdistinguishedbyafullrangeoffeaturesthatbuildonKingdee’scutting-edgetechnologyandprofessionalserviceteam.8CallCenterThroughcustomercallcenter,weprovideyouwithattentiveserviceandrespondtoyourquestionsandconcernsquickly.9PersonalizedServiceInresponsetocustomers’needforpersonalizedservice,weprovidecustomizedserviceandutilizealltheresourcesavailabletoofferyoufull-featuredapplicationstogetherwithourpartners.10ConvenientServiceAsaproviderofbothsolutionsandproducts,weofferyoueasyaccesstoourservices,removingyourworryofchoosingfromawideselectionofsolutionswhileatthesametimeensuringthecompatibilityandintegrityofourproductsandsolutions.11PartnershipWearelookingtoforgestrategicpartnershipwithotherITindustryleadersinordertoprovideyouwithanextensivearrayofservices,includingenterprisemanagementconsulting,systemsintegration,trainingandmore.InadditiontoKingdee’sbroadserviceportfolio,youalsogainaccesstoservicesofferedbyKingdee’spartners.12UpgradeOurupgradeserviceenablesyoutomitigateinflationrisks,toprotectyourvalue-addedinvestmentovertime,andtocost-effectivelyupgradeyoursystem.ProductDesignBasedonthebasemanagementphilosophy,KingdeeK/3incorporatesrobustmanagementcapabilities,includingbusinessflowplanning,organization,andcoordinationacrosstheproduct(service)valuechainaswellaseffectivebusinessandmanagementprocedures.Intermsofstrategicmanagement,thesystemfocusesonenterprises’masterdata,basicbusinessflows,internalcontrol,knowledgemanagement,employee’sconduct.Additionally,itprovidestheabilitytosupplyalltheinformationrequiredfordecision-makingthroughoutstrategicmanagementproceduresbyutilizingawidevarietyoftoolsandmethodsandtomonitortheproblemsarisingoutofstrategyimplementationinrealtime,thushelpingenterprisestosharpentheircompetitiveedge.-4-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.5CompilationAgreement 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:NameIconDefinitionExample-6-EventItdescribesthehappeningofthestateofaffairs,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,MterialsCirculationItdefineswhetherafunctioncanberead,alteredorwrittenin.AllocationofResource,OrganizationUnitItdescribeswhichunit(staff)orresourcecanbeusedtoprocessacertainfunctionorflow.FeedbackThankyouforusingourproductandusermanual.ThismanualisdeliveredtogetherwithafeedbackformYouarehighlyappreciatedtoindicateyouropinionsandsuggestionsonourproductorusermanualandsendtheformtoourlocalKingdeeofficeorfaxittoK/3ProductDeptat+86-755-26615016.Kingdeeislookingforwardtoyoursuggestionsandopinions.1TableofContentsChapter1ModuleOverview.11.1AboutThisModule..11.2ModuleLocationinK/3ERPSystem..31.3InterfacingwithOtherModules..4Chapter2BusinessModesandApplications.72.1OverallApplicationProcess.72.2AtLevelofMO.82.3AtLevelofMO.122.4AtLevelofOperationTrackingMO.17Chapter3SystemInitializationandSettings..233.1MasterDataMaintenance.233.2SystemParameterSettings.273.3OpeningBalanceSettings.313.4Initialization.35Chapter4StandardCostMasterDataManagement..374.1CostTypeMaintenance.374.2MaterialStandardU/PMaintenance..384.3CostingBOMSettings.404.4CostingRoutingSettings.414.5CostCenterStandardRateSettings.434.6MaintainingStandardProcessingRateofSubcontractedMaterial..444.7MaintainingStandardProcessingU/PofSubcontractOperation..464.8ScheduledServiceSettings..47Chapter5StandardCostRollup.495.1ValidityCheckforStandardCosting..495.2StandardCosting.505.3Cost-typeDataExchange.535.4StatementsofStandardCost.54Chapter6TakingStandardCostintoEffective.576.1StandardCostEffectiveRequisition..576.2MaintainingaStandardCostEffectiveRequisition..596.3QueryingEffectiveDataofStandardCost.606.4StandardCostingofNewProduct.606.5AbnormalInventoryBalanceReport..61Chapter7OutputandWork-hourCollection..637.1ProcessingHoursCollection.637.2NewScrapOutput.667.3NewWIPOutput.687.4ProcessingHoursAbsorptionCosting.69Chapter8ActualExpensesCollection.718.1QueryingMaterialExpense.718.2LaborExpensesCollection.718.3DepreciationExpensesCollection.748.4OtherExpensesCollection..768.5Inter-costCenterExpenseCollection..798.6StatementsofExpensesCollection.82Chapter9ActualExpensesAllocation..83-2-9.1MaintainingExpensesAllocationStandard..839.2MaintainingCustomExpenseAllocationStandard.859.3MaintainingInter-costCenterExpenseAllocationStandard.869.4Inter-costCenterExpenseAllocation.869.5MaterialExpenseAllocationinCostCenter.889.6OtherExpensesAllocationinCostCenter.929.7StatementsofActualExpenseAllocation.95Chapter10MOCostManagement.9710.1CostToleranceSettings.9710.2MOToleranceControlReport..10010.3ManualProcessingofMOSettlement..102Chapter11InventoryCostAnalysisReport.10511.1PurchaseCostDetails..10511.2InputTaxSummary..10511.3PurchaseReceiptVarianceReport..10611.4AccountingDocQuery..10611.5PurchaseReceipt&PurchaseInvoiceCross-checkList..10611.6VarianceAdjustmentQuery..10711.7MaterialDeliverySummary..10711.8ProductDeliverySummary.10711.9PickingListCostSummary..10811.10PickingListCostDetails.10811.11SalesCostDetails..10911.12SalesCostDetailsofItem..10911.13SalesCostSummary..11011.14InstallmentCollectionDeliveryDetails.11011.15InstallmentCollectionDeliverySummary.11111.16ConsignmentDeliverySummary..11111.17ConsignmentDeliveryDetails..11111.18OutputTaxSummary..11211.19MaterialDetails.11211.20FinishedProductDetails..11311.21StockReceipt/DeliverySummary.11311.22QueryAnalyzer.114Chapter12ProductionCostAnalysisReport..11912.1SubcontractReceiptCostVarianceReport..11912.2CostCenterExpenseVarianceReport..11912.3ProductionCostVarianceReport(Material).12012.4ProductionCostVarianceReport(MO)..12012.5ScrapLossStandardCostReport..123Chapter13VoucherManagement..12513.1VoucherTemplateSettings..12513.2GeneratingaVoucher..13313.3Queryingavoucher..13513.4MassVoucherGenerationReport..136Chapter14CostVarianceRecovery.13714.1RawMaterialCostVarianceRecovery.13914.2Self-madeMaterialCostVarianceRecovery..14014.3CostVarianceRecoveryReport.143Chapter15ClosingProcess.145315.1EoPCostVarianceClosing.14515.2LockingEoPAccount..14815.3Month-endClosing..14915.4De-closing.15215.5ReconciliationCheck.153AppendixAGlossary..157AppendixBFeedbackForm.159UserManualforKingdeeK/3V13.0StandardCostChapter1ModuleOverview1Chapter1ModuleOverview1.1AboutThisModuleThischaptergivesanoverviewofStandardCostmodule,whichhasthefollowingfeatures.Defineimportantdatainthemasterdata,likematerials,costitemsandelementexpenses.ProvidemultiplesolutionsofStandardCostmoduleapplication,tomeetenterprise'svariousdemandsindifferentscenarios.Provideaprocessofstandardcostpreparation.Providemulti-solutioncostsimulationfunction.Provideaworkflowofstandardcostaccountprocessing.Providefunctionsofstandardcostvarianceaccountingandvariancerecovery.ProvideaworkflowofMOprocesscontrolling.Processofrelatedmaterial,costcenter,costitemandelementexpenseinMasterDataYoucandefineitemsrelatedwithstandardcostelementswhendefiningmaterials,includinglotsize,costingBOM,standardwagerateandaccount,whichcanbeusedasoneofthedatasourceofmasterdatamanagementofstandardcostandthesourceofaccountwhenthestandardcostgeneratesavoucher.StandardcostdataofmaterialisabridgelinkingthestandardcostandSCMdocuments.InMasterData,itprovidesaccountingdatarelatedwithstandardcost,includingcostcenter,costitemandelementexpenses.ProvidemultiplesolutionsofStandardCostmoduleapplication,tomeetenterprise'svariousdemandsindifferentscenariosThroughdefiningparametersandintegratingapplicationsofdifferentmodules,youcansetmultiplesolutionsofStandardCostmoduleapplication,tomeettheenterprise'sdemandsindifferentdevelopmentstage.Fortheapplicationstrategyatthelevelofmaterial,itappliestotheenterprisewhousessuchmodulesasGeneralLedger,StandardCost,SCMandPDM,andonlyneedingsuchfunctionsaspreparingthestandardunitcostofthematerial,real-timebookingofSCMdocuments,accounthandlingwithstandardcost,andaccountanalysisandhandlingforthevariancebetweenstandardcostandactualcostwithoutrestoringthevariances.FortheapplicationstrategyatthelevelofMO,itappliestotheenterprisewhousessuchChapter1ModuleOverviewUserManualforKingdeeK/3V13.0StandardCost2modulesasGeneralLedger,StandardCost,SCM,PDM,MOandABC(optional).Besidesthefunctionsofpreparingthestandardunitcostofthematerial,real-timebookingofSCMdocuments,accounthandlingwithstandardcost,italsoallowsregularcontrolofMO.Besidesnormalpurchasevariance,whenaccountingtheproductionvariance,youcancollectvariouscostdatabyMO;thecostisaccountedinmoredetail.Youcanrunthevariancerecoveryflowttheendofmonth,generatereportsofactualcostandhandlerelatedaccounts.Fortheapplicationstrategyatthelevelofoperationtracking,itappliestotheenterprisewhousessuchmodulesasGeneralLedger,StandardCost,SCM,PDM,MO,SFCandABC(optional).Besidesthefunctionsofpreparingthestandardunitcostofthematerial,real-timebookingofSCMdocuments,accounthandlingwithstandardcost,italsoallowsregularcontrolofMO.Besidesnormalpurchasevariance,whenaccountingtheproductionvariance,youcancollectvariouscostdatabyMO+CostCenter;thecostisaccountedinmoredetail.Youcanrunthevariancerecoveryflowttheendofmonth,generatereportsofactualcostandhandlerelatedaccounts.ProvideaprocessofstandardcostpreparationYoucanpreparethestandardcostbeforeinitializingtheA/Cset,tofacilitatethego-live.Itprovidesamaintenanceplatformofmasterdataofstandardcost,andprovidesmultiplemethodstoimportdata.Itprovidesthefunctionofstandardcostrollup,andprovidesvariousreports.Itprovidesworkflowsofstandardcostchangingandtakingeffective.Providemulti-solutioncostsimulationfunctionItprovidesapplicationofcosttype;differentcosttypescanrecordthesimulationdataofdifferentschemes.Standardcostrollupcanbecalculatedandsavedbycosttypes,andprovidesvariousreports.ProvideaworkflowofstandardcostaccountprocessingDelivery/ReceiptdocumentsofphysicalwarehouseinSCMsystemwillbeaccountedbythestandardcost,andreceiptaccountingwillbeexecutedinreal-timemanner,togetthevariance.Itprovidesthefunctionofschedulingvouchergeneration.ProvidefunctionsofstandardcostvarianceaccountingandvariancerecoveryPurchasevariancegeneratedfromtheflowofpurchasereceiptincludesordervarianceandinvoicevariance.Subcontractvariancegeneratedfromtheflowofsubcontractreceiptincludesmaterialvarianceandprocessingcostvariance.Productionvariancegeneratedfromtheproductionprocessincludesmaterialpickingvarianceandwork-hourvariance.Eachvarianceprovidesacorrespondingreport.Itprovidesafunctionofvariancerecovery,includingmaterialvariancerecoveryandproductUserManualforKingdeeK/3V13.0StandardCostChapter1ModuleOverview3variancerecovery.Itprovidesreportsofvariancerecoveryanalysisandvariancerecoveryaccounthandling.ProvideaworkflowofMOprocesscontrollingItprovidesaworkflowofMOcosttolerancesettingandcontrolling.ItprovidesafunctionofprocesscontrollingforscheduledexecutionofMOcost.Itprovidesareverseworkflowoftolerancecontrol.1.2ModuleLocationinK/3ERPSystemFordetails,pleaserefertoFigure1-1:Chapter1ModuleOverviewUserManualforKingdeeK/3V13.0StandardCost4Figure1-11.3InterfacingwithOtherModulesFordetails,pleaserefertoFigure1-2:PDMMOStandardCostSFCG/LPurchaseABCSalesInventoryFigure1-2InterfacingwithPDMModuleThePDMmoduleprovidestherelateddataandinformation,includingcostingBOM,costingroutingandstandardwork-hour.InterfacingwithSFCModuleThroughoperationreport,itprovidesinformationoftheoperation,includingwork-houroftheoperation,outputdataandrelatedcostcenter.InterfacingwithMOModuleItprovidesinformationrelatedwithMO,includingput-into-productionperiod,MOstatus,outputandscrapoutput.ThroughMOreport,itprovideswork-hourdataofMO.InterfacingwithABCmoduleItdependsontheapplicationstrategyofstandardcost.IftheapplicationstrategyisatthelevelofMOoroperationtrackingMO,thentheexpenses/work-hourcollectionandABCmodulewilluseonesuiteofdata,andtheallocationofactualcostsisintegratedrelatedfunctionsofABCmodule.InterfacingwithGeneralLedgerModuleVouchersofdepreciationexpense,laborexpenseandotherexpenseintheGeneralLedgermoduleprovidedatasourcesofdepreciationexpense,laborexpenseandotherexpenseinCostsystem.VouchersgeneratedbytransactiondataintheCostsystemareautomaticallytransferredtotheGeneralLedgermodule.UserManualforKingdeeK/3V13.0StandardCostChapter1ModuleOverview5InterfacingwithPurchaseManagementModuleU/PonPurchaseReceiptcomesfromdatainStandardCostmodule.FinancialtransactionsofpurchasingdataandrelatedvariancedataareprocessedinStandardCostmodule,anditprovidesrelatedanalysisreports.InterfacingwithSalesManagementModuleU/PonSalesDeliverycomesfromdatainStandardCostmodule.Variancerecoverydatacanbetransfe.
