尤尼佳SUC_MC_FICO_VariancesHandling_030822_V1_EN.docVIP

Clearing procedure of the variance account balance With standard costs of inventory, R3 automatically posts its variant amounts to the variance account. The posting itself is automatically by R3, however, for actual inventory values, user have to make the following FI documents manually at monthly end or yearly end. R3 materials and items unit-costs As R3 basic settings, there are standard costs, moving average (real-time, not monthly average) and lowest valued. Currently, we would not take the moving average, due to the following issues that UC has to solve and identify. The unit cost calculations of moving average may be biased, in the case inventory is very low or minus (*1). When that wrong invoices were entered and the goods were already issued, UC needs to have FI documents entry for the revise. (*1) Due to delayed timing of goods issues and receipts from Barcode and PF systems Technically also, it is impossible to have moving average for product costs at factory, since this first phase does not implement R3 production orders. Items with variance 2-1. Purchase items The items (*2) purchased and stocked with R3 MM. When the invoice and PO price is different from the unit cost of the items, R3 posts the variant amount to the variance accounts automatically. (*2) Materials, parts (now on discussion, which could be on R3 MM.) 2-2. Manufacturing items The manufacturing items include the free of delivery. User will post the balance between the debit amount (material and in-direct costs, etc.) and credit (product’s standard costs) of manufacturing cost account, to its product inventory account and COGS. We have one R3 costs center to collect the actual costs. In addition, the wrapping fee, we suppose, UC will post its variance to the expense account only and directly. Example procedure 3-1. User posts the variance of material items by the following steps. User finishes the invoice verification that UC received goods on the previous month. Following the be