WIP Accounting Interface

Screen management

All the selection criteria are entered in this screen for the WIP to be processed.

Entry screen

Explanations

The WIPCOST table :

This table is updated on the creation/modification of a production tracking entry and during the production cost calculation. It contains all the cost information for the tracking records and any calculated variances.

The records types stored in this table are the following :

Record type	Source event
1 - Material issue	Tracking - Material (Creation, Modification, Deletion)
2 - Labor expenses	Tracking - Operations (Creation, Modification, Deletion) (labor work centre)
3 - Machine expenses	Tracking - Operations (Creation, Modification, Deletion) (machine work centre)
4 - Subcontract expenses	Tracking - Operations (Creation, Modification, Deletion) (sub-contractor work centre)
5 – Material costs	Tracking - Material (Creation, Modification, Deletion) Production reporting (Creation, Modification, Deletion)
6 - Labor costs	Tracking - Operations (Creation, Modification, Deletion)
7 - Machine costs	Tracking - Operations (Creation, Modification, Deletion)
8 - Subcontract costs	Tracking - Operations (Creation, Modification, Deletion)
9 - Material variance	Finalization of WO WIP (if valuation is at standard cost)
10 - Labor variance	Finalization of WO WIP (if valuation is at standard cost)
11 - Machine variance	Finalization of WO WIP (if valuation is at standard cost)
12 - Sub-contractor variance	Finalization of WO WIP (if valuation is at standard cost) Or sub-contractor adjustment
13 - Overhead variance	Finalization of WO WIP (if valuation is at standard cost) Or sub-contractor adjustment
14 - Production reporting	Production reporting (Creation, Modification, Deletion)
15 - WIP balance	WO WIP finalization Or sub-contractor adjustment
16 - Operation rejects	Tracking - Operations (Creation, Modification, Deletion) (if reject quantity in Operation units)
17 - Adjustment of receipt price	Finalization of WO WIP (if valuation is at actual cost) Or sub-contractor adjustment
18 - WIP balance tracked without WO	WIP balance tracked without WO
19 - Invoicing elements	Subcontract consumption or Subcontract invoicing
20 - Invoicing elements variances	Subcontract production cost calculation

 

During the production cost calculation (production or subcontract costs), variances will be stored in the record from type 9 to 13 and 20 if the valuation is by standard cost or in record type 17 if the valuation is by order price.

For each record type, there is a global amount (AMOUNT field) and detailed amount (CSTELM 0 - 15 fields) available.

Here the detailed cost elements are described by record type:

TXNTYP = 1: Material costs

If the material issue has been valued by standard or revised cost or if this latter is valued by average cost with the active SPD activity code: breakdown

CSTELM(0 - 7): single level costs

CSTELM(0): Material

CSTELM(1): Labor

CSTELM(2): Machine

CSTELM(3): Subcontract

CSTELM(4): Material overheads

CSTELM(5): Labor overheads

CSTELM(6): Machine overheads

CSTELM(7): Sub-contractor overheads

CSTELM(8 - 15): Multi-level costs

CSTELM(8): Material costs

CSTELM(9): Labor cost

CSTELM(10): Machine cost

CSTELM(11): Sub-contractor costs

CSTELM(12): Material overheads

CSTELM(13): Labor overheads

CSTELM(14): Machine overheads

CSTELM(15): Sub-contractor overheads

TXNTYP = 2 and 3 : Operational costs

CSTELM(0): Set-ups costs

CSTELM(1): Operational costs

TXNTYP = 4: Sub-contractor costs

CSTELM(0): Set-ups costs

CSTELM(1): Operational costs

CSTELM(2): Setup cost + Operation cost

CSTELM(3): Planned price or Invoiced price

TXNTYP = 5, 6, 7 and 8 : Overheads

TXNTYP = 9, 10, 11, 12 and 13 : Variances (only in standard cost; a record by overhead nature for the 13 type)

CSTELM(0): actual cost

CSTELM(1): planned cost

CSTELM(2): rejected costs

TXNTYP = 14: Production declaration

A record containing the global amount is created for each declaration + a record by overhead nature (AMOUNT field at 0 for these overhead records)

The stock receipt value is split in a indicative way:

CSTELM(0): Material costs

CSTELM(1): Labor cost

CSTELM(2): Machine cost

CSTELM(3): Sub-contractor costs

CSTELM(4): Material overheads (For the records by overhead nature)

CSTELM(5): Labor overheads (For the records by overhead nature)

CSTELM(6): Machine overheads (For the records by overhead nature)

CSTELM(7): Sub-contract overheads (For the records by overhead nature)

If the valuation method is "Order cost", the different components come from the WO provisional costs (theoretic or launch according to the CSTRCPORD - Declaration provisional cost setup). If not they come from the standard cost (level section).

An additional breakdown is available (notably for a detailed posting in order to post to different accounts according to the origin of the cost):

CSTELM(8): Material costs

CSTELM(9): Labor cost

CSTELM(10): Machine cost

CSTELM(11): Sub-contractor costs

CSTELM(12): Material overheads

CSTELM(13): Labor overheads

CSTELM(14): Machine overheads

CSTELM(15): Sub-contractor overheads

These components represent the totals elements for material, labor ... multi-level, that is to say take into account the machine element coming from for example a semi-finished component.

TXNTYP = 15: WIP balance (in case or rounding error to return to a null WIP)

TXNTYP = 16: Operational scrap

CSTELM(0): Material scrap

CSTELM(1): Labor scrap

CSTELM(2): Machine scrap

CSTELM(3): Sub-contractor scrap

CSTELM(4): Material overhead scrap

CSTELM(5): Labor overhead scrap

CSTELM(6): Machine overhead scrap

CSTELM(7): Sub-contractor overhead scrap

TXTNYTP = 17 : Adjustment

During an issue adjustment, if the record have to be adjusted, then:

• It is updated if it is not posted already
• A new record is created if the existing movement is already posted

CSTELM(0): Total actual expense for this product

CSTELM(1) :  Total value of the receipt movements for this product (negative)

CSTELM(2): Part of the adjustment carried by the stock already present

CSTELM(3): Part of the adjustment carried by the stock already issued (posted to the COGS account in Anglo-Saxon countries).

The following 5 elements represent the adjustment breakdown over the different components of the first series of details in the production reporting (see type 14) :

CSTELM(4): Material adjustment

CSTELM(5): Labor adjustment

CSTELM(6): Machine adjustment

CSTELM(7): Sub-contractor adjustment

CSTELM(8): Fixed overhead adjustment (all overheads together)

Finally a breakdown according to the absorption rules carried by the general Stock setups MAXABSCOD and MAXABSPER :

CSTELM(9): Absorbed adjustment

CSTELM(10): Non-absorbed adjustment

Note: The analytical dimensions on the adjustments coming from the MFGITM table.

TXTNYTP = 18 : WIP balance tracked without WO

According to the value of the MWHBOMEXI setup, the system adds or not the WIP.

CSTELM(0): Amount sum (AMOUNT fields) of all the TXNTYP except the 14

CSTELM(1): Amount sum (AMOUNT fields) of the TXNTYP 14

CSTELM(4): Amount sum (AMOUNT fields) of the TXNTYP 1

CSTELM(5): Amount sum (AMOUNT fields) of the TXNTYP 2

CSTELM(6): Amount sum (AMOUNT fields) of the TXNTYP 3

CSTELM(7): Amount sum (AMOUNT fields) of the TXNTYP 4

CSTELM(8): Amount sum (AMOUNT fields) of the TXNTYP 5, 6, 7 and 8

TXTNYTP = 19 and 20: Invoicing elements

CSTELM(16): Amount of the invoicing elements

The posting

In the first instance, a process is generated then the temporary key table (WIPTMP) is constructed from the setup found in the WIPCOST table according to the selections entered. There is a WIPTMP record for a WIPCOST record and it is the temporary table that serves as the triggering table for the automatic journals. During the loading of this table, the MFGHEAD table (WO header) is on line for the WIP costs carried by a WO.

Then comes the actual generation of the journals themselves : the system is designed to generate grouped journals. Since the accounting generator processes a group of records, it is imperative to use the [TB0] abbreviation when making reference to a field in the initiating table. A principal break is made by pair (Auto journal code, company). The automatic journal generation (see the ....... documentation) benefits from a LIENSDECL action where the tables linked to the WIP are read in order to be able to use their fields in the journal line setup:

Table	Table Title	Abbreviation	Conditions
MFGWIP	WIP cost header	MWH	Always
WIPCOST	WIP valuation	MWI	Always
MFGHEAD	WO header	MFG	If the tracking is on the WO
MFGMATTRK	°Material tracking	MKM	Material consumption or material overhead type
MFGITMTRK	Production tracking - product	MKI	Production reporting or product overhead type
MFGOPETRK	Operation tracking	MKO	Operational WIP type (machine, labor, sub-contractor) or associated overheads
STOJOU	Stock transaction	STJ	First movement associated with a material tracking entry or a production reporting
MFGOPE	WO operations	MFO	First WO operation
PRECEIPT	Receipt header	PTH	Receipt of a subcontract order
PRECEIPTD	Receipt lines	PTD	Receipt line of a subcontract order

When the generation of the journal is successfully completed, the corresponding WIP valuation records are updated: Posted flag set to Yes, Type and number of accounting document. For material issues and production reporting, the associated stock movements are also updated with their own information.

A log file describes what has happened during the processing with the errors and/or document ranges generated.

Batch task

This function can be run in batch mode, but no dedicated standard task is delivered to run it.

Error messages

In addition to the generic error messages, the following messages can appear during the entry :

Errors when entering the function

The Accounting module is not present

If the folder does not contain the Accounting module, the interface cannot be launched.

The general setup "Accounting interface" is set to No

If the general setup OPEIFA - WO WIP accounting interface (GPA chapter, ACC group) is set to "No" it signifies that the WIPCOST records will not be transferred.

Non entered setup: ACCWIPENT

If the general setup ACCWIPENT - WIP automatic journal (GPA chapter, ACC group) is not entered; the automatic journal code could not be entered in the WIPCOST records. In this case it is necessary to carryout a system transaction to load it at a later time.

Error when entering selections:

The WO site does not correspond with the selected site

If in the WO range entered, a works order has been selected whose site is not that entered in the field above.

Error when executing the process:

Accounting interface already in process

This message appears if another user is in the process of launching the interface or entering the aggregation setups. In fact this process is exclusive.

Access error in the MFGHEAD file

If there is a read failure for the WO linked to a WIP valuation.

Error on process validation

If an error appears during the validation of the generated process.

The variable does not exist … or any other system error 'Error in the WIP aggregations setup'

A system error can appear during the use of the aggregation setup. In this case it is necessary to verify what is set up in the temporary key values.

Error on the generation of the temporary table WIPTMP

If a write error occurs during the construction of the temporary table.

Problem on stock update (material tracking/production reporting) Tracking no. Line no.

After the generation of the journal, if the update of the associated stock movements failed ; the journal is not written and the group of records will not be flagged. The process continues with the remaining records.

Error during the update of the WO WIPs (WIPCOST) xxxxx 1111 type

After the generation of the journal, if the update of the WIPCOST records failed ; the journal is not written and the group of records will not be flagged. The process continues with the remaining records.

Automatic journals completed: journal numbers xxxxxxxx - yyyyyyy

After a group of records with a specific journal code and a company, indicates the journal range created.

Accounting error …KEY1=… KEY2=…KEY3=…

If the generation of the accounting journal failed, the message is returned with the WIPTMP records key but the process continues.

Tables used

Refer to documentation Implementation