Oracle Cost Management ??????

1
Oracle Cost Management??????

• ?? ???
• Vincent_at_jusregal.com

2003/9/9
2
Oracle ERP Overview
?? Inventory
??????Assets
???? ?? RCCP
????PR
????PO
????Receiving
???? ?? Invoice
???? Payment
???? FCST
???? GL
???? ?? MRP
????? MDS
????? MPS
??? ??? CRP
???? Costing
????
??? ???
???? Issue
????S.O
????? ????? APS
???? Discrete Repetitive Flow Project Process
???? Transfer
???? ???? SFC
???? Receipts
???? ?? Invoice
???? Picking Shipping
3
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

4
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

5
??????

• ??????????????????
• ????
• ????
• ????
• ????
• ????
• ????
• ????

6
??????

• ????
• ?????????????,????????????
• ??
• ??????
• ??????
• ??????

7
??????

• ???????
• ???
• ???
• ???

8
??????

• ??????????

??? ??? ???
?????? ?????? ?????? ?????? ??????
9
??????

• ???
• ??????????

10
??????

• ????????
• ????
• ???? 100,000
• ????? 45,000
• -------------------
• ???? 55,000

????? ??????
11
??????

• ??????????
• ????????????
• ?????????????????????
• ????????????????

12
??????

• ??????????
• ???????????????,??????,??????
• ?????
• ?????
• ?????
• ?????
• ?????

13
??????

• ???
• ????????????ERP??????????????

14
??????

• ????????
• ??????,??ERP??????
• ?? 300,000
• ??? 200,000
• -------------------
• ???? 100,000

??? ??????
15
??????

• ??????????
• ??????????
• ??????????????????????
• ???????????

16
??????

• ??????????
• ???????????????,??????,??????
• ?????
• ?????
• ?????

17
??????

• ????????
• ???????
• ?? 10,000
• ??? 5,000
• -------------------
• ?? 5,000

??? ?????? ?????? ??????
18
??????

• ??????????
• ?????????????
• ???????????
• ?????????????
• ?????????????,???????????????????????????????????
  ??

19
??????

• ????????
• ????,????????????

???????????? ???????????? ?????
????
?????? ???? ?????
????
????????? ?????????????? ABC?
????
20
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

21
Product Overview

• Oracle Cost management helps you manage and
  control your business. This sophisticated tool is
  used to the following activities
• Product costing
• Inventory valuation
• Cost simulation
• Margin analysis

22
Product Overview
23
Product Overview
Method Support
Inventory Standard Costing Supported by Oracle Management for all organizations. Standard costs can be shared across inventory-only organizations.
Inventory Average Costing Supported by Oracle Cost Management for Inventory-only organizations.
Manufacturing Standard Costing Supported by Oracle Management for all organizations. Standard costs can be shared across inventory-only organizations.
Manufacturing Average Costing Supported by Oracle management for all organizations.
24
Product Overview
25
Product Overview
26
Oracle Cost management Overview

• Oracle ??????? (?)

• ???/??????????
• ?????????????????
• ???????????
• ?????(rule-based)???????????
• ????????
• ???????/?????????
• ????????
• ????????, ??????, ?????????????????????????????
• ??????????????????, ????
• ??????????????????(Roll-up)???

27
Oracle Cost management Overview

• Oracle ??????? (?)

• ????????, ???????????
• ???????????, ?????
• ????/??/??????????
• ?????????????????????
• ????????????????
• ?????????/?????/??????????????
• ????????????????
• ???????????????(Activity Based Costing)
• ?????????, ??????????
• ???????????????????????

28
Cost Management Business Flow
Valuations
29
????????????????
Cost Management
30
Oracle ??????
????
???? -????/?? - ?? - ?? - ???? - ??
????
?????
????????
????
????
????
????
????????
?????
??????
????
??????
??
????
??
??
???
??????
????
???
??
??
????
31
Outline

• ??????
• Oracle Cost management Overview
• Cost Controls
• ???????
• ??????
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

32
Cost Control

• General ledger cost controls
• Organizational cost controls
• Financial cost controls
• Item Cost controls
• Work-in-process (WIP) controls

33
Integration
Transactions
Transactions valuation
Transactions valuation
Charts of accounts
Transactions
34
General ledger controls
01-100-1000 01-100-2000 01-200-1000 01-200-2000
Chart of account
35
Organizational cost controls
36
Organizational Cost controls

• Inventory organization controls
• Cost control level
• Costing method
• General ledger transfer option
• Organization-level default and system accounts
• Interogranization transfer information

37
Inventory Cost Controls
38
Inventory Organization Controls
39
Cost control level

• Cost control level item/Organizations
• Maintain cost in each organization
• Cost control level item
• Share standard costs
• Share standard cost is available on for standard
  costing and Only for Inventory organizations
  without WIP

40
Cost Control level
Control level item/Org Maintain standard costs
by organizations
Master Organization Inventory WIP BOM Purchasing
Child organization
Child organization
Item definitions
41
Cost Control level
Control level item Share standard costs across
organizations
Master Organization Inventory WIP BOM Purchasing
Item costs
Item costs
Child organization
Child organization
Item definitions
42
Finacial Cost Controls

• Subinventory accounts
• Receiving options
• Categories for product-line costing
• Account aliases
• Cost security profiles

43
Subinventory accounts and controls
44
Receiving Operations
45
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

46
???????

• ??????????
• ????
• ????
• ????
• -------------------------
• ????

47
???????

• ???????
• ???
• ???
• ???

48
???????

• ???????
• ???
• ????????????????????,??????????
• ????????????
• ???????????????????

49
???????

• ???????
• ???
• ??????????????????????ERP???????BOM??
• ???????????,?????????????
• ???????????

50
???????

• ???????
• ???
• ?????????,?????????????????????????
• ?????
• ??????????,??????????

51
???????

• ???????
• ?????????????????,??????????

• ???
• ???
• ???

• ????
• ????
• ????

52
???????

• ?????????

???

• ????
• ????
• ????

• ???
• ???
• ???

53
???????

• ?????????

???

• ????
• ????
• ????

• ???
• ???
• ???

54
???????

• ?????????

???

• ????
• ????
• ????

• ???
• ???
• ???

55
???????

• ?????????

???

• ????
• ????
• ????

• ???
• ???
• ???

56
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

57
??????

• ??????????(ROLL-UP)??,??????????????,???????????

58
?????? ?????????

• ????

• ????????????
• ?????????,???????

59
?????? ?????????
BOM

• ???1

??2
??1
??2
???1
??2
??1
??1
60
?????? ?????????
??????

• ??? 1 _at_500
• ?? 1 _at_400
• ?? 1 _at_300
• ?? 2 _at_70
• ?? 2 _at_50

61
?????? ?????????
????
???
?? ??
????1 ??
????2 ??
????
????3 ???
???
??
62
?????? ?????????
??

• ??1
• JOB??
• ??2
• ????2???2
• ??1

• ??2
• JOB??
• ??1
• ????1???1
• ??2

• ??3
• JOB???
• ??1
• ????2???1????1
• ??1

63
?????? ?????????
?? ?? ??
64
?????? ?????????
?????? - - ???
65
?????? ?????????
???? ??? 1 _at_500 ?? 1 _at_400 ??
1 _at_300 ?? 2 _at_70 ?? 2
_at_50
?????? - - ???
66
?????? ?????????

• ??1
• JOB??
• ??1
• ????2,??2
• ??1

??????-????1 (??)
67
?????? ?????????

• ??2
• JOB??
• ??1
• ????1?? ?1
• ??2

??????-????2 (??)
68
?????? ?????????

• ??3
• JOB???
• ??1
• ????2,??1,???1
• ??1

?????? - - ????3 (??)
69
?????? ?????????
???????
70
?????? ?????????
?? ?? ??
71
?????? ?????????
????

• ??????4??,?????200?
• ??????400?,?????100?
• ??????

72
?????? ?????????
?? 1 ????
?? 70 2 140 ??
50 2 100 240
????
????
1?? 200 200
1?? 100 100
????

• ??1
• JOB??
• ??1
• ????2
• ??2
• ??1

• ???
• ??? 1 _at_500
• ?? 1 _at_400
• ?? 1 _at_300
• ?? 2 _at_70
• ?? 1 _at_50

?? ??????4??, ?????200?
???? ??????400?, ?????100?
73
?????? ?????????
?? 2 ????
?? 400 1 400 ??
300 1 300 700
????
????
2?? 200
400
2?? 100
200
????

• ??2
• JOB??
• ??1
• ????1?? ?1
• ??2

• ???
• ?? 2 _at_270
• ??? 1 _at_500
• ?? 1 _at_400
• ?? 1 _at_300

?? ??????4??, ?????200?
???? ??????400?, ?????100?
74
?????? ?????????
?? 3 ????
?? 270 2 540
?? 1300 1 1300 ???
500 1 500 2340
????
1?? 200
200
????
1?? 100
100
????

• ??3
• JOB???
• ??1
• ????2,??1, ???1
• ??1

• ???
• ?? 1 _at_1300
• ?? 2 _at_270
• ??? 1 _at_500

?? ??????4??, ?????200?
???? ??????400?, ?????100?
75
?????? ?????????
?????? - - ???
76
?????? ???????
???? ??? 1 _at_500 ?? 1 _at_400 ??
1 _at_300 ?? 2 _at_70 ?? 2
_at_50
?????? - - ???
77
?????? ???????
??1?? ???? 240 ???? 200 ????
100 ?? 540
??????-????1 (??)
78
?????? ???????
??2?? ???? 700 ???? 400 ????
200 ?? 1300
??????-????2 (??)
79
?????? ???????
??3?? ???? 2340 ???? 200 ????
100 ?? 2640
??????-????3 (??)
80
?????? ???????
??????
81
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

82
WIP Cost Controls

• Assembly Type
• Standard discrete job
• Nonstandard asset job
• Nonstandard expense job
• Repetitive Schedule

83
WIP Cost Controls
Absorption accounts
Resource charges
Overhead charges
WIP valuations accounts
Material transactions
Job close
Standard discrete job
WIP variance accounts
Inventory elemental accounts
Nonstandard asset job
Nonstandard expense job
Repetitive schedule
Cost update transaction
Assembly scrap transaction
Standard cost adjustment accounts
Scrap accounts
Assembly completions transactions
84
WIP Cost Controls
85
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

86
Oracle????

• ??????????

• Track Cost elements relevant to business needs

Material Material Overhead Resource Overhead Outsi
de Processing

Inventory only
Manufacturing
87
Oracle????

• ??????????

Material
Materialoverhead
Resource
OSP
Cost elements
??
??
????
????
??
??
????
Cost subelements
?
?
88
Oracle????

• Material(??)
• ?BOM??,???????????????
• Material Subelement
• ?? Plastic , Steel , Aluminum ?
• Material Overhead(???? )
• ??????????,?????????Item , Lot , Activity??????
• Material Overhead Subelements
• ?? ??????????????

89
Oracle????

• Outside Processing ??
• ??????????
• Outside Processing Subelements
• ??????????service ?
• ??(Activities)???
• ?????,??????????????????

90
Item Cost Control
91
Oracle????
92
Item Cost Information
93
Outline

• ??????
• Oracle Cost management Overview
• Oracle Cost Controls
• ???????
• ??????
• WIP Costs Controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

94
Three way association
Department
Resource
Overhead
95
WIP Cost controls

• Define Your Bills of Material Parameters
• Define Your Resources
• Define Your Departments
• Assign Resources to a Department
• Define Overheads and Assign them to Departments

96
Defining Resources
97
Defining Resources
98
Defining Overhead
99
Defining Departments and Associating Resources
100
Defining Departments and Associating Resources
101
Defining Overhead Rates by Department
102
Defining Overhead Rates by Department
103
Associating Overheads with Resources
104
Outline

• ??????
• Oracle Cost management Overview
• Cost Controls
• ???????
• ??????
• WIP Cost controls
• Defining Item Costs
• Defining Resource and Overhead Costs
• Establishing and Updating Costs

105
Cost Rollup
106
Cost Update
107
????