Incurred overheads application transactions are located in the Operations menu located in the Cost Accounting section of the LOGO application. The transaction starts when filter options are set. This transaction is used to apply amounts accumulated on expense accounts to cost centers by processing overhead pools as well. In this way, actual unit costs are also calculated.
Example:
CC CODE |
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CC NAME |
CAPACITY UNIT |
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DISTRIBUTION RATE |
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MY.01 |
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Cutting Workshop |
Machine-Hour |
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50 |
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PERIOD |
CAPACITY |
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P.06 |
150 |
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TYPE |
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OVERHEAD CODE |
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OVERHEAD NAME |
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AMOUNT |
COST CENTER |
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Direct |
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GG.01 |
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Electricity |
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10.000.000 |
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Direct |
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GG.02 |
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Water |
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30.000.000 |
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Indirect |
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GG.03 |
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Cleaning |
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20.000.000 |
MY.02 |
MY.02 |
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Cleaning |
Machine-Hour |
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100 |
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PERIOD |
CAPACITY |
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P.06 |
150 |
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TYPE |
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OVERHEAD CODE |
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OVERHEAD NAME |
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AMOUNT |
COST CENTER |
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Direct |
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GG.03 |
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Cleaning |
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50.000.000 |
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Note: MY.02 to MY.01 distribution rate is defined as 40%. |
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OVERHEADS |
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ACCOUNT CODE |
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GG.01 |
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Electricity |
730 |
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GG.02 |
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Water |
740 |
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GG.03 |
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Cleaning |
770 |
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Note: Total debts of expense accounts for P.06 are: |
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ACCOUNT CODE |
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AMOUNT |
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AMOUNT TO BE DISTRIBUTED TO MY.01 |
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730 |
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50.000.000 |
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50.000.000 * 0.50 = 25.000.000 |
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740 |
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80.000.000 |
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80.000.000 * 0.50 = 40.000.000 |
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770 |
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120.000.000 |
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(120.000.000 *1)*0,40 = 48.000.000 |
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Assuming that actual workstation capacity for MY.01 is 80 machine-hours, |
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Incurred overhead application transactions to be tracked on MY.01 after P.06 application is performed are: |
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OVERHEAD CODE |
OVERHEAD NAME |
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ACTUAL CAPACITY |
AMOUNT |
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UNIT COST |
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GG.01 |
ELECTRICITY |
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80 |
25.000.000 |
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312.500 |
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GG.02 |
WATER |
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80 |
40.000.000 |
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500.000 |
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GG.03 |
CLEANING |
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80 |
48.000.000 |
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600.000 |
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The Application of Incurred Overheads window listing application results contains the following columns in addition to the above:
Period Code: Indicates the code of the application period and can not be changed.
G/L Account Code: Indicates the code of the source G/L account and cannot be changed.
Overhead Pool: The overhead pool defined in the cost center. This field is left empty if no overhead pool is defined in the cost center, and the content can not be changed.
Type: This field contains the Direct and Indirect options.
Service Cost Center: The service cost center of Indirect lines linked to the overhead pool.
Production Cost Center: The production cost center linked to the overhead pool.
Overhead Application Period: Incurred overhead application transactions are first performed for the related period. However, this transaction may apply overheads on any unapproved period. If periods of the transaction and the overhead application are different, the presence of an overhead budget record for the related cost center in the application period is checked while the transaction is being recorded. If such a record is found, the related record is linked to incur overhead application lines.
Overhead Application Rate: The default value is 100; the value can be changed provided that it does not exceed 100.