Oracle成本管理的培训资料.pptxVIP

Oracle成本管理的培训资料会计学第1页/共102页主要内容Unit I: 成本控制Unit II:成本信息Unit III:事务处理会计信息Unit IV: 分析和讨论第2页/共102页Unit I: 成本控制Lesson 1: Oracle 成本管理Lesson 2: 组织成本控制Lesson 3: 成本帐户设置Lesson 4: WIP成本控制第3页/共102页Lesson 1 Oracle 成本管理第4页/共102页成本方法Oracle 系统支持以下两种成本方法：MethodInventory Average Costing Standard Costing Manufacturing Average CostingFIFO: First In First Out LIFO: Last In First Out Support Supported by Oracle Cost Management for inventory-only organizations. Supported by Oracle Cost Management for all organizations. 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. InventoryWIPPurchasingOracle Cost ManagementValuationAnalysisReporting第5页/共102页成本管理工作流ReceivablesBOM/EngineeringPayablesOrder EntryPayrollGeneral Ledger第6页/共102页Lesson 2Oracle 组织成本控制第7页/共102页组织参数成本方法成本方法: 在组织参数窗口选择一种成本方法改变成本方法: 只能在库存没有现有量存在时才能改变成本方法成本方法标准平均MasterorganizationItem costsInventoryWIPPurchasingBOMItem definitions第8页/共102页成本控制水平共享组织成本控制层次 = ItemItem costsChildorganizationChildorganizationMasterorganizationInventoryWIPPurchasingBOMItem definitions第9页/共102页成本控制水平按组织维护标准成本控制层次 = Item/OrgChild organizationChild organization第10页/共102页组织参数Default accountsOutside processingMaterial第11页/共102页组织参数Default accountsMaterial overheadOverheadResource第12页/共102页组织参数The mandatory accounts vary depending on your costing method.StandardAverageMandatory AccountMaterial AccountAccounts Payable AccrualExpenseInvoice Price VarianceSalesCost of Goods SoldPurchase Price VarianceAverage Cost VarianceCostingCostingN/AN/A第13页/共102页组织间传送组织间发运帐户FromToIntransitReceive goodsShip goodsAustinManufacturingSacramentoManufacturingDirectToFromTransfer goods第14页/共102页Lesson 3成本帐户设置第15页/共102页子库存帐户指定名称和子库类型SubinventoryAccountsCost controlsExpense accrual account第16页/共102页接收选项和控制如果你使用ORACLE采购系统，则需要定义费用应计帐户。Cost controls第17页/共102页费用ITEM Oracle 库存系统中可以有以下两种类型的费用项目：非库存费用项目库存