![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
|
Previous | Next | Contents | Index | Glossary | Library |
For resources with a basis of Item, Work in Process automatically charges the resource's usage rate or amount multiplied by the resource's predefined cost upon completion of each assembly in the operation. For resources with a basis of Lot, Work in Process automatically charges the resource's usage rate or amount multiplied by the resource's predefined cost upon completion of the first assembly in the operation.
You can undo the WIP Move resource charges automatically by moving the assemblies from Queue or Run of your current operation to Queue or Run of any prior operation, or by moving the assemblies from the To move, Reject, or Scrap intraoperation steps backward to the Queue or Run intraoperation steps of the same operation, or to any intraoperation step of any prior operation.
If you use the Move Transactions window to perform moves and manual resource transactions at the same time, Work in Process displays all pre-assigned manual resources with a charge type of Manual assigned to the operations completed in the move. If the resource is a person, you can enter an employee number.
In addition to the resources displayed, you can manually charge any resource to a job, even if you have not previously assigned the resource to an operation in the job. You can also manually charge resources to an operation added ad hoc by entering any resource defined for the department associated with the operation.
You can correct or undo manual resource transactions by entering negative resource units worked.
Account | Debit | Credit |
WIP accounting class resource valuation account | XX | |
Resource absorption account | XX |
The accounting entries for negative Manual resource transactions and backward moves for WIP Move resources are:
Account | Debit | Credit |
Resource absorption account | XX | |
WIP accounting class resource valuation account | XX |
Account | Debit | Credit |
WIP accounting class resource valuation account | XX | |
Resource absorption account | XX |
If you enter an actual rate for a resource for which Charge Standard Rate is enabled, Work in Process charges the job at a predefined amount. If Autocharge is set to Manual and actual rates and quantities are recorded, a rate variance is recognized immediately for any rate difference. Any quantity difference is recognized as an efficiency variance at period close. The accounting entries for the actual labor charges are:
Account | Debit | Credit |
WIP accounting class resource valuation account | XX | |
Resource rate variance account (Debit when actual rate is greater than the standard rate. Credit when the actual rate is less than the standard rate.) | XX | XX |
Resource absorption account | XX |
If you assigned internal resources to an outside operation with an autocharge type of Manual, charge the resources using the Resource Transactions window or the Open Resource Transaction Interface.
If you return assemblies to the supplier using the Receiving Returns window in Oracle Purchasing, the system automatically reverses the charges to all automatic resources associated with the operation. You must manually reverse all manual resource charges using the Resource Transactions window. For outside resources with an autocharge type of PO move, the system automatically moves the assemblies from the Queue intraoperation step of the operation immediately following the outside processing operation into the Queue intraoperation step of your outside processing operation.
If the outside processing operation is the last operation on the routing, the assemblies automatically move from the To move intraoperation step to the Queue intraoperation step.
Previous | Next | Contents | Index | Glossary | Library |