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Actual Usage / Scrap / Warehouse Slips
G/L codes to be assigned to actual usage / scrap slips are shown above. Costs are calculated as follows:
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Material Price Variance = (Actual Unit Cost – Planned Unit Cost) * Actual Quantity
Example:
Planned Quantity: 10
Planned Unit Price : 100
Actual Quantity 1: 5
Actual Unit Price 1: 80
Actual Quantity 2: 7
Actual Unit Price 2: 110
Differences Resulting from First Transaction:
FF1 = (100 - 80) * 5 = 100. The difference is negative 
when Planned > Actual. This means excess overhead application.
MF1 = ((10-12) * 100)/12) * 5. The difference is positive 
when Planned < Actual. This means insufficient overhead application.
Differences Resulting from Second Transaction:
FF2 = (1000 - 1100) * 7 = 700 TL. The difference is positive when Planned < Actual. This means excess overhead application.
MF2= (((10 - 12) * 1000) / 12) * 7
The difference is positive when Planned < Actual. This means insufficient overhead application.
And the result is 5 * 800 + 7 * 1100 – 10 * 1000 = 1700 As it can be seen, the total difference is 1700.
Actual Input from Production Slips
G/L codes to be assigned to actual input from production slips are shown above. Costs are calculated as follows:
- The BOM + Revision group to which the work order related to the input from production transaction is linked on production order lines is determined, and the total material, workstation, labor and overhead costs are calculated for work orders connected to this group.
- The ratio between each cost type with the total cost (costs accumulated for each BOM + Revision group) is calculated. This ratio is calculated on workstation and overhead basis for workstations and overheads.
Example:
This transaction provides results such as:
ÇL = Labor Cost / Total Cost = 1/8,
İ1 = Workstation 01 / Total Cost = 1/8,
İ2 = Workstation 02 / Total Cost = 1/8,
G1 = Overheads 01 / Total Cost = 2/8,
G2 = Overheads 02 / Total Cost = 1/8,
ML = Material Cost / Total Cost = 2/8.
3- Costs to be integrated are separately calculated by multiplying these rates with the total cost.
Example:
Input from Production Cost = ML * Total Cost,
Cost for Workstation 1 = I1 * Total Cost,
Cost for Workstation 2 = I2 * Total Cost,
Cost for Overhead 1 = G1 * Total Cost,
Cost for Overhead 2 = G2 * Total Cost, and
Labor Cost = ÇL * Total Cost are transferred into G/L connection codes of the input from production slip.