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Kuc bien lo que es necesario alegerka Para algunos hombres, hacer más ejercicio, dejar de fumar a menudo resuelve los problemas de erección. 9 de 10 sobre la base de 7831 ReviewReferences in periodicals archive 30 a menos que se indique) Grupo PMAC Superleague - Banchory v Bancos o Dee, Bahía Cruden v Deveronside, FC Stoneywood v Inverness Ciudad (Lister Park, Inverness), Hermes v Dyce, Maud v Hall Russell, Stonehaven en Nueva Elgin. Grupo PMAC Firs Div East - Puente de Don v Lewis Utd (en - Puente de Don v Lewis Utd (en Hillhead), Buchanhaven Hearts v Parkvale, East End v Fraserburgh Utd, Longside v Glentanar, Sunnybank v Colony Park. East - Aberdeen Uni v Longside, Puente de Don v Newmachar (Aberdeen Sports Village), East End v Parque de la Colonia, Fraserburgh Utd v Glentanar, Parkvale v Lewis Utd, Sunnybank v Buchanhaven Corazones PMAC Grupo Primera División Este - Buchanhaven v Colony Park, Fraserburgh v Aberdeen Uni, Newmachar v Glentanar, PArkvale v Longside Grupo PMAC Primera División Este - Buchanhaven Corazones v Puente de Don Th, East End v Longside, Glentanar v Sunnybank, Lewis Utd v Fraserburgh Utd, Newmachar v Aberdeen Uni. División Oeste - Islavale v Grantown, Lossiemouth Utd v Whitehills, Spey Valley v Forres Th. El sistema motorizado está equipado con el controlador Delta Tau PMAC y el software de programación Helmels Geomet. Tiene nuestras designaciones tan ampliamente reconocidas como CA, CMA o PMAC . PostNet International Franchise Corporation fundó recientemente el PMAC. PostNets Master Franchisees Advisory Council, durante su conferencia internacional anual. Boehringer Ingelheim y Glaxo, también miembros del PMAC, clasificadas en los números 28 y 29, 28. 2 Benatia 7 Neymar 15, 29 Lewandowski 59 HT: 1-2 Muller 74 Att: 70,000 Agg: 3-5 PMAC Grupo Superleague - Cruden Bay 1, Stoneywood 3 Stonehaven 4, Dyce 0. Un equipo de servicio completo en los servicios de préstamos de PMAC, Pulse Group utiliza sus 4 pilares de poder de valor, que están diseñados para ofrecer a los socios inmobiliarios y clientes una ventaja competitiva. (IPAC) es un enfoque alternativo al costo medio periódico estándar y difiere en el método de valoración de las transferencias entre organizaciones a través de los grupos de costos. Es aplicable en países en los que las normas de absorción de costos para las transferencias interorganizaciones entre grupos de costos son más estrictas y no se cumplen con el costo promedio periódico estándar (PAC). Las transferencias entre organizaciones que se ven afectadas en este modelo de cálculo de costos son las transferencias entre grupos de costos dentro de la misma entidad legal. Las transferencias entre organizaciones dentro del mismo grupo de costos o entre grupos de costos en diferentes entidades legales no se ven impactadas en este modelo de costos. Glosario Una o más instalaciones de una empresa (por ejemplo, plantas de fabricación y / o almacenes) consideradas como una unidad con fines de cálculo de costos. Todas las premisas pertenecientes al mismo grupo de costos tendrán el mismo costo unitario. Transacciones de Costo Propio Las transacciones de Costo Propio son transacciones que llevan sus propios costes y se utilizan para calcular el coste unitario medio periódico, que se aplica a las transacciones derivadas del coste. Algunos ejemplos de transacciones de costo propio incluyen recibos de órdenes de compra, terminaciones de trabajo de WIP, transacciones misceláneas con costo y transferencias entre organizaciones a través de grupos de costos. Transacciones derivadas de los costos Las transacciones derivadas de los costos son transacciones que se realizan al costo unitario promedio periódico recientemente calculado del período. Algunos ejemplos incluyen el problema de pedido de cliente, problemas con el trabajo de WIP, problemas de material y devoluciones a WIP. Costo promedio móvil periódico El costo promedio móvil periódico (PMAC) es el costo calculado moviendo el costo del período anterior y el balance de inventario en cada paso del proceso de cálculo del PAC para el período actual. El PMAC se utiliza durante el proceso de iteración para valorar las transferencias entre organizaciones a través de los grupos de costos. El PMAC final calculado después de valorar todas las transacciones es el PAC para el período. El PMAC se calcula de la siguiente manera: PMAC (Cantidad previa del costo anterior) (Cantidad de recibo entre organizaciones y costo del PMAC del grupo de costo de envío correspondiente) Cantidad de la transacción). Costo Anterior: ((Período Anterior Cantidad Coste del Periodo Anterior) SUM (Cantidad de la Transacción Costo de la Transacción)) / (Cantidad Anterior de la Cantidad Suma) Costo del Período Anterior Períodos anteriores8217 Costo del artículo. Recibir las cantidades de las transacciones que no incluyan recibos interorganizaciones en el período actual. Los precios estimados de recepción o los precios finales de facturación del proveedor dentro del período de costeo. Transferencias Recursivas entre Organizaciones Las transferencias recursivas entre organizaciones se refieren a bienes que se mueven en ambas direcciones entre dos grupos de costos. Un grupo de costes se envía al y también recibe del otro grupo de coste el mismo elemento. Comparación entre el IPAC y el costo medio periódico estándar El modelo de IPAC es diferente del PAC estándar en las siguientes áreas: El modelo de IPAC utiliza el actual PMAC para valorar las transferencias entre organizaciones a través de los grupos de costos. El PAC estándar utiliza el PAC del período anterior para estas transferencias. Cuando existen transferencias recursivas entre grupos de costos (cuando ambos envíos y recibos ocurren entre dos grupos de costos para el mismo ítem) se usa un proceso de iteración para derivar el costo periódico para minimizar la varianza. El PAC estándar no trata estas transacciones de ninguna manera especial. Los elementos se procesan en una jerarquía específica durante la acumulación de costes para garantizar que el proceso de iteración de los elementos secundarios se haya completado antes de que se incluyan en el coste de los artículos principales8217. Las diferencias detalladas entre el IPAC y el PAC estándar pueden ser descritas por las diferencias en cómo se procesan los pasos detallados del cálculo del PAC entre estos dos modelos de cálculo de costos. En PAC estándar, hay diferentes fases de cálculo y debe ejecutar tres programas simultáneos para completar todo el proceso. Los detalles son los siguientes: Procesador de costes de adquisición. Este programa ejecuta la Fase 1 donde se calcula el costo de adquisición. Procesador de costes periódico. Este programa ejecuta la Fase 2 hasta la Fase 5. El costo periódico se calcula durante la Fase 5 y las fases precedentes procesan las transacciones para facilitar el cálculo periódico de los costos en la Fase 5. Procesador de Distribuciones de Costo Periódico. Este programa ejecuta la Fase 6 donde se crean las distribuciones. Nota: Los dos primeros programas se ejecutan por separado para cada grupo de coste en PAC estándar. En el método IPAC, se utiliza un único programa para ejecutar el procesador de coste de adquisición y el procesador periódico de costos y este programa se ejecuta simultáneamente para todos los grupos de costos bajo una entidad legal. La diferencia primaria en el proceso de IPAC es durante la Fase 5. Tanto en el PAC estándar como en el IPAC, la Fase 5 se divide en varios pasos, uno de los cuales procesa las transacciones de costo propio para calcular el PAC que se utiliza en los pasos subsiguientes. En PAC estándar, las transferencias entre organizaciones a través de los grupos de coste se procesan con las otras transacciones de propiedad de los costos, como la recepción de órdenes de compra. En el IPAC, estas transferencias se segregan y procesan separadamente de las otras transacciones de costo propio. Los dos procesos significativos utilizados en la valoración de estas transferencias entre organizaciones a través de los grupos de coste incluyen: Uso de un proceso de iteración para reducir la varianza. Utilizando secuenciación específica, denominada jerarquía de absorción, para procesar elementos para asegurar que el proceso de iteración de los elementos secundarios se complete antes de que sus costos se acumulen en el costo de los artículos de origen. Proceso de iteración La significación del proceso de iteración se ilustra en el siguiente ejemplo. Hay dos grupos de costos, CGA y CGB, bajo la misma entidad legal. Cada grupo de costos está asociado con las organizaciones de inventario apropiadas. Utilice un ejemplo de una transferencia interinstitucional recursiva del ítem A entre estos dos grupos de costos. Período que comienza cantidad y período anterior PAC en CGA son 10 cada uno y 9 respectivamente. Similarmente en CGB son 20 cada uno y 12 respectivamente. PMAC es el período actual que mueve el costo periódico calculado antes de valorar las transferencias entre organizaciones. Esta transferencia se puede ver como cuatro transacciones: TX1 es el envío interorganizaciones de CGA TX2 es la recepción de las organizaciones en CGB TX3 es el envío de las organizaciones de CGB TX4 es la recepción de las organizaciones en CGA En PAC estándar, TX1 y TX2 se valoran A 9 (período previo PAC del grupo de coste de envío) y TX3 y TX4 se valoran en 12. En el IPAC, estas transacciones se valoran mediante un proceso de iteración. Al final de cada iteración, se compara el costo de la PMAC (agregado de todos los costos sub-elementales) con el costo de la PMAC derivado en la iteración anterior y se verifica que la diferencia está dentro de la tolerancia. La tolerancia se puede especificar al ejecutar este proceso. PMAC se calcula usando la siguiente fórmula: Primero debe considerar CGA. TX4 es un recibo y debe ser valorado con PMAC de CGB: 15. Basado en esto, el PMAC revisado para CGA es 10.833. Utilice esto para valorar TX1 y TX2. Basado en esto, el PMAC revisado en CGB es 14.6212. Al final de una iteración, los costes en ambos grupos de costes son: Debido a que la comprobación de tolerancia se realiza entre el coste del elemento en la iteración n con el coste del elemento en la iteración n-1 anterior, no se realiza ninguna comprobación de tolerancia después de la primera iteración. La comprobación de tolerancia se realiza a partir de la segunda iteración. Las diferencias después de la segunda iteración son las siguientes: CGA: 10.8333 - 10.7702 0.063 CGB: 14.6212 - 14.6154 0.0058 Dado que la diferencia está dentro de la tolerancia, la iteración Para el artículo termina en este punto y estos costos se utilizan como costos periódicos para el procesamiento posterior. En casos de tolerancia de escenarios de inventario negativos, las diferencias entre iteraciones sucesivas pueden divergir. Esto significa que la diferencia aumenta en lugar de disminuir entre dos iteraciones. In such cases, the iteration process is stopped for the item in those cost groups, but the process continues for the other entire cost group until completion. Absorption hierarchy determines the correct sequence for processing items. This absorption hierarchy is derived based on the BOM level of an item across cost groups. Use the following procedure to determine the absorption hierarchy: Identify the corresponding level in all existing BOM across cost groups for each item. Identify the highest BOM level across cost groups. Items that are not involved in any BOM are treated as leaf nodes, or at the lowest BOM level. Create a unique hierarchy with the levels identified in the previous step, further resolving any interdependencies of the item levels across cost groups. This hierarchy determines the priority sequence in which items should be processed. The process starts from the lowest level (leaf nodes) and moves to the highest parent level. The following example illustrates the Absorption Hierarchy: In this example, there are three cost groups CG1, CG2 and CG3. There are three BOM structures with different items in different levels. The lowest BOM level is considered as the leaf node and is represented by number 1000. The next higher levels are represented as 999, 998 and so on. The BOM level for each cost group from the above illustration will be: Further analysis is done to resolve the item level dependencies between cost groups. In the above example, items M1, M6, and T3 are at the same level of 999. However, T3 cannot be processed before T1 because T1 is a child item for T3 in cost group 2. Similarly, M6 cannot be processed before M1 and T3. Such interdependencies are resolved and a unique hierarchy of eligible items is derived for this example as follows: New Level Codes Items F3 and C1 are first processed for deriving their periodic costs, and then the next level of items are processed. There can be a deadlock scenario when there are BOM loops across cost groups. in a deadlock scenario, the same item is a parent and child of another item. For example, Item A is a parent of Item B in cost group 1, and Item B is a parent of Item A in cost group 2. In such cases, the IPAC process ends abruptly and you must resolve the deadlock scenario and run the process again. Setting Up IPAC IPAC is set up in the same way as standard PAC. The only additional step is to enable IPAC when defining the legal entity cost type associations. To enable or disable IPAC Navigate to the Org Cost Group / Cost Type Associations window. Select the Cost Type Associations tab. Select the Enable Iterative Periodic Average Costing check box to use IPAC. You can also select the Perform Multiple Iterations check box. This attribute determines whether multiple iterations should be performed until the tolerance is achieved when inter-organization transfers across cost groups are processed. If this is not checked, then only one iteration is performed. Note: You can leave this unchecked to improve the performance if you do not follow stringent standards to comply with the tolerance. Running IPAC IPAC is calculated by running the Compute Iterative Periodic Average Cost concurrent program. To run the Compute Iterative Periodic Average Cost concurrent program Navigate to the Compute Iterative Periodic Average Cost concurrent window. The Parameters window displays. Note: Run this process for all cost groups under a legal entity and cost type. Enter Run Options . Run Options include Start, Resume From Error, Resume for Non Tolerance, and Final Iteration. Start - Start the processor from the beginning. The application will re-run the process for all items and transactions, regardless whether the tolerance is achieved for any of them in earlier runs. Resume from Error - Resume from error can be used when the program ends abruptly due to some unexpected errors or due to deadlock scenario. Resume for Non Tolerance - Resume from non-tolerance can be used when the program ends but the tolerance is not achieved. This option resumes the processor from the Rollup Iteration Process, only for those items that have not met the tolerance required, in earlier run. Final Iteration - Finish the iteration process regardless of the tolerance achieved for the items. The option Final Iteration can be used when the earlier run ends in non-tolerance but you would like to finalize the periodic costs with whatever values are arrived at after one more final iteration. This option is applicable if you are not too particular of achieving the tolerance. Enter Process Upto Date . This value defaults to the end date of the current period. You can specify the date for selecting the transactions that should be processed by the program. This date must be within the period specified above. Enter Tolerance . Specify the tolerance that the variance should be within. Enter Number Of Iterations . This is the maximum number of iterations that should be performed. The iteration process ends after the tolerance specified is achieved or the number of iterations is completed, whichever occurs first. Specify the Number Of Workers . You can specify the number of workers that can be processed simultaneously to enable parallel processing and to improve performance. This number should be less than or equal to the number of cost groups. The report output of the process displays the detailed iteration calculation for all items and cost groups. You can review the report for details. Any errors or exception scenarios are included in the report. A typical report output would look like the following: Viewing IPAC Process Status For a Period There is not a separate phase for tracking the IPAC process. The cost processing phase is used for tracking and viewing the process status for a period. To view IPAC process status for a period Navigate to the Process Status window. Note: If the program ends in non-tolerance, then the status is shown as Resume for Non-tolerance. Viewing Periodic Cost calculated by IPAC The same item cost inquiry used for standard PAC is used to view the costs calculated by IPAC. There is no change in the way distributions are created when IPAC is enabled. Distributions are created in the same way when standard PAC is enabled. Enhancements in Release 12 Release 12 includes the following enhancements: The iteration process is optional and you can choose not to use the iteration process while enabling IPAC at the legal entity and cost type level. EAM organizations are supported. Transfer cost specified on the organization parameters or shipping network is applied on the basis of PMAC. It was based on the perpetual cost prior to Release 12. Because Oracle Process Manufacturing (OPM) and discrete organizations are converged at the inventory organization level, inter-organization receipts from an OPM organization are processed like any other cost owned receipts. The price of the receipt is determined from the transfer price list specified in the shipping network between these two organizations, or you can use the client hook provided to pass the desired price. PAC supports transfer price for internal movements processed using internal orders. Therefore, IPAC does not process internal order shipments and receipts when transfer price is applicable. If the profile option CST: Transfer Pricing Option is set to Yes, Price as incoming cost, then such transactions are excluded from the iteration process. Using Actual Costing This chapter covers the following topics: Requirements Can I enter initial costs when using actual cost No. Because actual costs are calculated, you cannot enter cost data using the Cost Details window. Entering initial costs when using the Actual Cost Method Actual costs cannot be entered manually using the Cost Details window. To enter costs for the first period for Actual Costs, use the Item Cost API to load the costs. Source the first period costs from an external application or legacy systems. How can inventory be easily reconciled under actual costs There are a few recommendations for easier inventory reconciliation in Actual Costing is provided in the subsequent paragraphs. Recommendations for easier inventory reconciliation under Actual Costs If the Period Moving Average (PMAC) method is used for Actual Costs, then set the Purchase Price Variance to Book Inventory at PO Price on the Event Fiscal Policy window. PPV is not recorded and the Cost Revaluation is not needed. For the batch accounting entries, map the CLS account to inventory, so that finished goods inventory balance in subledger is in synchrony with the inventory valuation. If the Period Weighted Average (PWAC) method is used for Actual Costs, then set the Purchase Price Variance to Book Inventory at Item Cost on the Event Fiscal Policy window. PPV is recorded against each receipt but the net affect is zero at the end of the period because of averaging. Run the Cost Revaluation process to accurately reconcile the inventory at the end of the period. Does actual cost support invoice override of receipts Yes. Actual cost uses the invoice price, if available, and the invoice price is preferred over the PO price in cost calculations. Invoice override of receipts Actual cost uses the invoice price, if available, and the invoice price is preferred over the PO price in cost calculations. For the matching to work correctly, it is recommended that you match the invoice to a receipt (three-way match) instead of to a PO (2-way matching). If the invoice is matched to a PO, then the invoice price overrides all the receipts for the PO line, though the invoice is for one receipt only. Set the GMF: Exclude Invoices which have no Receipts to Yes, so that only those invoices that have a matching receipt in the current costing period are considered in the cost calculation. The invoices recorded in the current period against receipts in earlier periods are ignored and any difference in price is resolved using the Invoice Price Variance (IPV). What is the criteria for a batch inclusion in actual cost calculations The Actual Cost process considers only closed batches in cost calculations. Criteria for Batch Inclusion in Actual Cost calculations The Actual Cost process considers only closed batches in cost calculations. The batch close date must be within the costing periods start and end dates (inclusive of both dates). Understanding Actual Costing OPM captures the actual costs from business transactions. Costs of raw materials are captured based on the raw material purchase order receipts and or invoices. Costs of products are captured based on the actual quantities of the raw materials consumed and the resource usage or conversion cost recorded in the production batch. A transaction history is maintained for reference. Actual Cost Calculation Methods Following are actual cost calculation methods: Period Weighted Average Cost (PWAC) This is the strict average cost of the raw material during the period, based on the total estimated receipt (or invoiced) price for the entire inventory quantity. The period weighted average cost is a strict average cost for the period based on Period Total Quantity and Estimated or Final Prices. PWAC is calculated by dividing -- the sum of the transaction quantity multiplied by price -- by the sum of transaction quantity, as shown in the following illustration: Trans Qty - Receipt Quantities or AP interfaced quantities within the costing period Price - Receipt estimated prices or AP invoice final prices within the costing period Period Moving Average Cost (PMAC) OPM calculates the average cost for the period while moving previous periods cost with last periods inventory balance and cost: PMAC is calculated by dividing the result of -- the quantity of the prior period inventory balance multiplied by the prior period cost, plus the sum of the transaction quantity multiplied by price -- by the prior period inventory balance plus the sum of transaction quantity, as shown in the following illustration. Prior Period Inv Balance - This is the prior period inventory balance captured from the inventory period ending balances. Prior Period Cost - The prior period actual cost component from the cost component details table. Trans Qty - Receipt Transaction Quantities or AP Interfaced Quantities within the costing period. Price - Receipt estimated prices or AP invoice final prices within the costing period. Perpetual Weighted Average Cost (PPAC) The perpetual weighted average cost type computes the average cost for the entered receipts and quantities within the defined boundaries of the cost calendar. The calendar definition may in turn be identical to a fiscal year, or may span multiple fiscal years providing the flexibility of a variety of Perpetual Weighted Average cost methods. PPAC is calculated by dividing -- the sum of the transaction quantity multiplied by price -- by the sum of transaction quantity, as shown in the following illustration: Trans Qty - Receipt Quantities or AP interfaced quantities from the start of the costing calendar to the end of the current period. Price - Receipt estimated prices or AP invoice final prices within the costing calendar. Last Transaction Cost There are two methods for determining last actual cost of a raw material: LSTT - This method uses the last transaction within the costing period, regardless of whether the transaction is a receipt or an Accounts Payable invoice. LSTI - This method uses the last Accounts Payable Invoice transaction within the costing period, even if there are latest receipts with estimated prices. In the absence of AP invoice transactions the latest receipt will be considered for the actual cost. Last transaction cost adjustments will superseded any other transaction for the actual cost. For both methods, the adjustment unit cost is the actual cost. Last Transaction (LSST) - OPM uses the last transaction in the costing period as the basis for the raw material cost (if there is no Accounts Payable invoiced cost for the period, the last receipt price is used to cost the raw material). Last Invoice Transaction (LSTI) - OPM uses the last Accounts Payable invoice transaction in the costing period as the basis for the raw material cost, even if there are raw material receipt transactions that occur later in the period. If there are no Accounts Payable invoiced costs for the period, the last receipt price is then used to cost the raw material. Actual cost adjustments supersede any of the methods used to calculate actual cost - an adjusted cost is the actual cost. Describing Transactions in Actual Costs The actual cost is calculated as either raw material cost or product cost. Transactions for Raw Material Cost Calculations The raw material cost for an item in a organization is based on the following incoming transactions: Purchasing receipts including Freight and Special Charges estimated on the PO, returns, and corrections of receipts Opening inventory balances General Ledger Expense allocations for indirect overheads Inventory transfers including process to discrete organization, interorg transfers and internal orders within and across operating units A weighted average of all the incoming transactions is taken to arrive at the material component cost. During the actual cost process, overheads, expense allocations, and adjustments are also applied to the item along with the material cost. Transactions for Product Cost Calculations When calculating the product cost, production batches are included as the incoming transaction. All the other incoming transactions are similar to raw material cost calculation. Transactions Impacting Raw Material Costs Purchasing Receipts and Invoices The Actual Cost process includes the following purchasing details: Selects the receipt and invoice details data from the appropriate Oracle Purchasing and AP Invoice tables. The Actual Cost process considers freight and special charges specified as affecting inventory and calculates the item costs appropriately. Inventory Transfer Inventory Transfer is treated similarly as any other transaction in OPM such as Invoice or Receipts and the cost is determined as the cost at the source inventory organization. OPM Actual cost process supports the following types of transfers: Interorg transfers (Quantity at the source organization cost for transfers within an organization, and transfer price is considered for transfers across organizations. Transfer between process to discrete organization The PMAC raw material cost calculation uses the following formula: C is the desired cost for the current period using the PMAC cost method Qx is the quantity received as a result of the transfer in the current period Cx is the cost of transferred goods. This corresponds to the current period item cost at the source inventory organization . Qx2 corresponds to transfers released in a previous period, but received in the current period. Cx2 is the cost of transferred goods. This corresponds to the previous period item cost at the source inventory organization. The above formula can also be represented as: C is the cost calculated by the PMAC cost method including transfers Q(1) is the sum (Qp Sum of (Qr) Qa) C(1) is the cost without the transfers, as calculated in the original formula before the Inventory Transfer was implemented The following example illustrates how the actual cost program will process transfers and calculate actual cost. Assume that the following is the previous period cost and previous period inventory ending balances for the item CORN:NY inventory organization Previous period cost: 2.05 / LB (pound) Inventory Balance: 5000 LB (pound) BOS Inventory Organization Previous period cost: 2.90 / LB Inventory Balance: 2000 LB Additionally, following are the PO Receipts for the current period: Inventory transfer of 100 LB of CORN from NY to BOS inventory organization Cost at NY inventory organization (5000 LB 2.05 500 LB 1.50) / (5000 500 ) 11000 / 5500 2.00 /LB Since the Inventory Transfer originated from the NY inventory organization, there is no impact on the raw material cost calculation of the item CORN at the NY inventory organization. Though the following calculation shows how the inventory transfer affects the cost calculation of the item CORN at the BOS inventory organization: Cost at BOS inventory organization (2000 LB 2.90 1000 LB 1.75 100 LB 2.00 ) / (2000 1000 100 ) 7750 / 3100 2.50 /LB This is the actual cost calculated for the item CORN at the NY and BOS inventory organizations. The Subledger program then uses this cost to book Inventory Transfers. Transfers Between Process and Discrete Organizations Inventory can be transferred from one organization to another using a simple Inter-Organization Transfer or using Internal Orders where supporting transfer documents are required. Actual Cost will consider the inventory transfers between process inventory organizations within the same Legal Entity at the source organization cost. For transfers that go across Legal Entities, the transfer price is used. For transfers that originate from a discrete inventory organization to a process inventory organization or vice versa, transfer price is used regardless of whether the transfer is within or across Legal Entities. In the case of process to discrete or discrete to process transfers, the difference between the sending organization8217s cost and the transfer price is captured in a new account called Inter-Org Profit account. The profit generated by such transfers is eventually washed out when accounts are consolidated at the enterprise level. Prerequisites You must set up a transfer price for every combination of process and discrete organizations between which such transfers will be done The profile, CST: Transfer Pricing Option, in Oracle Costing controls whether to use transfer price to cost internal order transfers across operating units and if so, whether to use the transfer price as incoming cost or not. The profile is used only for transfers from Discrete to Discrete Inventory Organizations only. No support for lot level costing is provided across such transfers No support for elemental/subelemental visibility is provided across the transfer since a transfer price is being used Types of Transfers All types of transfers: direct or intransit transfers using the interorganization transfer direct or intransit transfers using internal orders transfers across operating units, across sets of books are allowed between process and discrete organizations. Changes to Shipping Networks Window The Shipping Networks window, in the Oracle Inventory application, includes a tab Transfer Price. This tab includes two fields, Price List and Interorg Profit Account. The price list is used to derive the transfer price with the static pricing option by both the OPM cost processor and Oracle Costing PAC cost processor. The perpetual costing processors of Oracle Costing will ignore the transfer price. The Inter-Organization Transfer form is used to create a transfer between any two organizations. Set up a transfer price between two organizations if the transfer happens between a process and discrete organizations. If the transfer price cannot be derived at the transaction creation time, then the transfer fails. Linking the Source and Target Transfer Transactions For any type of transfer transaction, there are two transactions created, one for the source organization and the other for the target organization. In the case of a direct transfer using the inter-organization transfer, the transaction ID of the other side of the transaction is maintained in each of the two transactions. But, in the case of an intransit transfers or transfers using internal orders only the source transaction carries a link to the other transaction. This relationship is maintained in the case of process to discrete transfer. Inventory Transaction Manager The inventory transaction manager supports the following for a process to discrete transfer: Creates a logical transaction whenever a process to discrete transfer transaction is created that has intransit impact on the other organization. For example, if a transfer is done from PR1 to M3 with FOB point set as Shipping, at the completion of the shipment transaction, the intransit is owned by M3 and a logical transaction must be created for the organization M3. Refer to Oracle Cost Management User8217s Guide for more details on the Cost Manager. The transfer price, if available, is stamped on the material transaction table for internal orders intransit transfer across operating unit type of transactions. If the transfer price is not available, then the transaction is not created and it errors. Cost Manager Concurrent Process A transfer creates two transactions in material transaction table. One is the shipment and the other is the receipt transaction. The Cost Manager derives costs for discrete organization owned transactions (the other being the process organization owned transaction). For intransit transfers, there is an impact on the discrete organization from the process transaction and vice-versa and costing and accounting depend on the FOB point set up for the transfer. The Cost Manager generates accounting entries for the discrete organization that is impacted by this transfer. For intransit transfer to a discrete average, LIFO (Last In First Out), and FIFO (First In First Out) costing organization with FOB set to Shipping then the Cost Manager re-averages the cost in the target organization on completion of the first shipment transaction. For example, a transfer originates from a discrete organization, M3, to the process organization, PR1. The FOB point is Receiving. When the transfer is shipped from M3, a row is created in the Material Transactions table for the source organization (M3). The Cost Manager costs these transactions. When the transaction is received in PR1, a second row is created in the transaction table for the target organization (PR1). The transaction is owned by PR1 but an accounting entry is generated for M3 to clear the intransit entry and record an Interorg Receivables entry. The journal entry for M3 is created only when the receipt is completed. When the inventory is transferred from process organization (PR1) to discrete organization (M3) and the FOB point is Shipping, then a journal entry is created for M3 when the transfer is shipped. An intransit and interorganization payables journal entries are created for M3, target organization. If M3 is an average cost organization, then the cost in M3 is also re-averaged based on the incoming cost. OPM Actual Cost Concurrent Process The OPM Actual Cost Process includes all transfers including the ones originating from a discrete organization. The cost of the incoming transfer from a discrete organization is considered at the transfer price established between the two organizations. The following features are supported: Transfers both from process and discrete organizations are considered for cost calculations Transfers from discrete organization are considered at the transfer price Since transfer price is used, transfers within and across operating units are also considered for cost calculations Overhead Costs Actual overhead cost calculations are identical to the standard cost overhead calculation used during the standard cost rollup process. It is important to note that overhead costs may be defined and computed for raw materials or products. Therefore, overhead cost must be computed prior to computing the production costs. Overhead Unit Cost is calculated by dividing the Item Quantity into the sum of -- Overhead Usage, multiplied by Overhead Quantity, multiplied by Resource Cost, as shown in the following illustration. Expense Allocations You can take an expense amount and allocate it through to multiple raw materials or products on a percentage basis. You can perform any last minute adjustments to allocations prior to Actual Cost calculations. Ensure that expenses are allocated in the correct period and that batches are completed and closed in the same period. Another alternative is to enter the account balances into OPM manually using Cost Allocation Maintenance. GL Expense Allocation Calculation The Raw Material and Expense calculations consider the Prior Period Inventory Balance and Allocation component costs when computing averages. This method ensures that there is no mismatch between the Inventory Accounts and Inventory valuation based on unit cost. The current period transaction quantity considered for PMAC Raw Material Expense calculations is the total receipt quantity in that period and not overridden by the consumption quantity, if any. However, the cost calculation for PMAC has been modified to include the prior period inventory balance and the prior period cost as follows: For raw materials, the expense amount is calculated as the sum of expenses to be allocated and the product of prior period inventory balance and prior period cost. This is represented as: GL Expense component cost (Previous Period Inventory Balance Previous Period Expense Component Cost) Expense Amount for Current Period / Previous Period Inventory Balance Received Quantity For products, the quantity is determined as sum of the previous period balance, the total quantity produced and the total quantity received, if any. The expense amount is the sum of expenses to be allocated in the current period and the product of prior period inventory balance and prior period cost. This is represented as: Expense component cost (Previous Period Inventory Balance Previous Period Component Cost) Expense Amount for Current Period / Previous Period Inventory Balance Produced Quantity Received Quantity (if any) The expense allocations are averaged using prior period inventory balance for items that have no current period transactions, such as receipts or production. Whenever there is a non-zero expense amount that could not be allocated because the total quantity is zero, a warning is displayed. Actual Cost Adjustments Actual costs are recalculated based on the adjustments that you enter for the specified item, inventory organization, cost calendar, and cost period. The Actual Cost Adjustment supports three adjustment types: Average Cost Adjustment Unit Cost Adjustment The Average Cost Adjustment type lets you enter a quantity and a cost. This adjustment simulates a transaction that happened outside the OPM Actual Cost process. For example, if you use a third party system to record transactions, then use this adjustment type to replicate the event to include in cost calculations. The Actual Cost process considers these transactions similar to a purchase order receipt. The Average Cost Adjustment is calculated as follows: The Value Adjustment type lets you enter an adjustment without a quantity with a value to apply to the entire quantity considered for actual cost calculations. The Value Adjustment is calculated as follows: The Unit Cost Adjustment type lets you adjust the actual unit cost of the item with the specified cost. The Actual Cost process calculates the cost of the item per the current logic and then applies this unit cost adjustment to calculate the new adjusted cost. This adjusted cost becomes the new actual cost of the item. First the New Unit Cost (without the Unit Cost Adjustment) is calculated as follows: The Unit Cost Adjustment is included only after the Actual Cost is calculated based on the existing Adjustment types. Then, the New Unit Cost (with the Unit Cost Adjustment) is calculated as follows: Transactions Impacting Product Costs Product Costs You can let OPM calculate actual costs of products, which is useful if you need to spread actual product costs for the period over more than one cost calendar period. For example, assume you have a steady level of production for ten straight periods in a cost calendar. If production soars in the eleventh period, then production costs for that period soars also. OPM uses one of the following methods to calculate product cost so that those greater-than-usual product costs for the period are redistributed, and leveled, over a greater period of time: 1 - Period Moving Average Cost (PMAC) 2 - Period Weighted Average Cost (PWAC) 3 - Perpetual Average Cost (PPAC) Note: Raw material calculation and product calculation types can be different. For example, raw materials can be calculated based on Period Weighted Average Cost (PWAC), and products based on Period Moving Average Cost (PMAC). Period Moving Average Cost (PMAC) OPM calculates the cost of the product based on closed batches in this period, and also on prior-period inventory balances and period costs. When the product is produced, but not received or invoiced in this period, the following calculation takes place: PMAC (PBAL PCOST) BCOST / (PBAL BQTY) PBAL is the closing inventory balance for item at current inventory organization in prior period. This is the same for all cost components for item. PCOST is the component cost from previous cost period. BCOST is the sum of component costs of all ingredients in all batches for the specific cost component, in this period. BQTY is the total quantity produced in all batches in this period. This is the same for all cost components for item. RCOST is the total receipt cost for this component in this period this amount was used in raw material cost calculation for the item. RQTY is the quantity used in raw material cost calculations for this item. When the product is both produced and received or invoiced in this period, the following is calculated: PMAC (PBAL PCOST) BCOST RCOST / (PBAL BQTY RQTY) Period Weighted Average Cost (PWAC) Calculates cost of a product based on current-period transactions only. All closed batches in the period are considered. When the product is produced, but not received or invoiced in this period, the following is calculated: When the product is both produced and received or invoiced in this period, the following is calculated: BCOST is the sum of component costs of all ingredients in all batches for the specific cost component, in this period. BQTY is the total quantity produced in all batches in this period (this will be same for all cost components for item). RCOST is the total receipt cost for this component in this period. This amount was used in raw material cost calculation for the item. RQTY is the quantity used in raw material cost calculations for this item. Period Perpetual Average Cost (PPAC) Calculates average cost of a product based on the entire calendars transactions and batches up to and including the previous period, and the current period. When the product is produced, but not received or invoiced in this period, the following is calculated: PPAC PPACCOST BCOST/PPACQTY BQTY When the product is both produced and received or invoiced in this period, the following is calculated: PPAC PPAC BCOST RCOST/PPAC BQTY RQTY PPACCOST is the result of the transaction quantity times transaction component cost for calendar to prior-period transactions this includes all the calendar to prior period receipt transaction batches and adjustments. PPACQTY is the sum of transaction quantity for calendar to prior-period transactions. BCOST is the sum of component costs of all ingredients in all batches for the specific cost component, in this period. BQTY is the total quantity produced in all batches in this period (this will be same for all cost components for item). RCOST is the total receipt cost for this component in this period. This amount was used in raw material cost calculation for the item. RQTY is the the quantity used in raw material cost calculations for this item. Production Batch Costs Actual ingredient usage from Production is captured for closed batches. Ingredient cost is calculated by the actual cost raw material method for your cost method. Actual resource usage, count, and throughput are captured in the OPM Process Execution application. Resource rate or nominal cost is entered in costing. Batch unit cost is calculated by dividing -- the sum of ingredient quantity, multiplied by the ingredient actual cost, plus the sum of resource use multiplied resource rate -- by the batch item quantity, as shown in the following illustration: Period Product Unit Cost is calculated by dividing -- the sum of the period batch quantity multiplied by batch unit cost, plus the sum of allocations multiplied by the sum of adjustments -- by the sum of all period batch quantity, as shown in the following illustration: Production Batches In Process Execution, when a lab batch is created you can specify whether to update inventory by checking the Update Inventory box. If you do not check this box, then the work-in-process inventory organization is set to null. In this case, no inventory transactions are created and the Actual Cost process ignores these batches in cost calculation. As a result, the variances are not calculated. Recipe Process Loss The Actual Cost process considers the process loss when determining the costs. The process loss is defined as the percentage specific to the formula and process routings (Recipe) and is applied to the product yield. The batch transactions include the process loss to determine the actual consumption and output of an item. Activity Factors and Charges The activity factor indicates the number of times an activity is performed. The factors are applied to resource usage when calculating resource costs. Number of Charges is determined by capacity and relates to the number of times a routing step, an activity, or a particular resource (the level where charges are maintained depends on the user setup) needs to be performed. This is specific to a recipe. The New Product Development includes a new operation scaling type, Fixed by Charge. This scaling type determines if the resource cost is fixed by the number of charges. The Cost Rollup process considers the new scaling type and computes the costs accordingly. Refer to Oracle Process Manufacturing Product Development Users Guide for details on the Fixed by Charge scaling type. The Actual Cost process considers both activity factors and charges as they are included in the batch transaction details when calculating costs. Reopen a Production Batch The Actual Cost process lets you reopen a batch to correct entries. If the batch details were used in calculating the actual cost of a product, then a warning message displays. Run the Actual Cost process again to ensure that the costs are accurate and reflect the changes. If a batch is already posted or has contributed to a frozen actual cost, then it cannot be reopened. Inventory Transfer of Products The Actual Cost process supports inventory transfers of products. The costs from the source inventory organization is considered in the cost calculation to arrive at an accurate cost of the item in the destination inventory organization. A product in source or destination inventory organization and the transfer is completed within a period. A product in a destination inventory organization and transfer is completed across periods. A product in a source inventory organization and the transfer is canceled across periods. The canceled transfers within a period are ignored. In manufacturing companies, material transfer between legal entity locations is a common practice depending on production or other requirements. A raw Material or product is transferred to a consumption facility to produce a product or to a distribution facility to ship to a customer. For example, oranges are first received into a processing facility, and then transferred to a production facility to produce a final product. This final product, from multiple inventory organizations, is transferred to a distribution facility to ship to customers. To calculate the actual cost, all the costs of the item at the source locations is included in the average cost at the receiving location. The two common types of product transfers are: Transfer of a product from a production inventory organization to a destination inventory organization Transfer of a product from multiple production inventory organizations to a distribution inventory organization To evaluate the cost of an item, the Actual Cost process looks at transfer records, which are either completed or canceled in the current period. Product Transfer Example 1: Product transfer from production inventory organization to a distribution inventory organization In this example, the cost for the product PROD-A is as follows: Production Inventory Organization: WHS1 Cost: 5.00 per LB Inventory Balance: 200 LB Distribution Inventory Organization: WHS2 Cost: 6.00 per LB Inventory Balance: 500 LB Transfer 100 pounds of product PROD-A from the production inventory organization WHS1 to distribution inventory organization WHS2. The inventory transfer originates from WHS1, there is no impact on the cost in that inventory organization. Cost is impacted at WHS2 as shown: Cost at WHS2 (Previous Balance Previous Cost) (Transfer Qty Unit Cost at WHS1) / (Previous Balance Transfer Qty) ((500 6) (100 5)) / (500 100) (3000 500)/600 5.8333 per LB Product Transfer Example 2: Product transfer from multiple production inventory organizations to a distribution inventory organization In this example, the cost for the product PROD-A is as follows: Production Inventory Organization: WHS1 Cost: 5.00 per LB Inventory Balance: 200 LB Production Inventory Organization: WHS2 Cost: 6.00 per LB Inventory Balance: 200 LB Distribution Inventory Organization WHSE3: No cost exist. Transfer 100 pounds of product PROD-A from production inventory organizations WHS1 and WHS2 to a distribution inventory organization WHS3. Incoming transfers are averaged to get the cost at the destination inventory organization WHS3 as shown: Cost at WHS3 (Transfer Qty from WHS1 Unit Cost at WHS1) (Transfer Qty from WHS2 Unit Cost at WHS2) / (Previous Balance Transfer Qty) ((100 5) (100 6)) / (100 100) (500 600)/200 5.5 per LB Product Transfer Example 3: Raw material transfer in source and product in destination locations This example shows the item PROD is produced from the ingredient item RAW-MATL in period 2. The items have following costs in period 1 and 2 as shown in the tables: (4005 0) / 200 Production Period 1 balance, no impact of transfer Calculating PMAC Cost with Circular References The actual cost calculates the cost of items in a circular reference repeatedly, until it arrives at a cost that does not change. The cost from the previous iteration is used in the current iteration. The cost is recalculated until the cost in the previous iteration and the current iteration match. To restrict the Actual Cost process from running infinite number of iterations, a maximum limit of 200 is set in the program. You can override this value by changing the profile value for GMF: Actual Costing Maximum Iteration Limit for Circular Reference. Using the PMAC Method, OPM calculates the cost of the product based on closed batches in this period, and also on prior-period inventory balances, using the following calculation: PMAC ITEM A (PBAL PCOST) BCOST / PBAL BQTY PBAL is equal to 2948 PCOST is equal to 109.14 BQTY is equal to 1000 PMAC Cost ITEM B is equal to 12.034 BCOST (PMAC Cost ITEM B 1000 PMAC Cost ITEM A 500) Iteration 1 (2948 109.14) (1000 12.034 500 109.14) / 2948 1000 98.40 Iteration 2 (2948 109.14) (1000 12.034 500 98.40) / 2948 1000 97.00 Iteration 3 (2948 109.14) (1000 12.034 500 97.00) / 2948 1000 96.83 Iteration 4 (2948 109.14) (1000 12.034 500 96.83) / 2948 1000 96.81 Iteration 5 (2948 109.14) (1000 12.034 500 96.81) / 2948 1000 96.80 Iteration 6 (2948 109.14) (1000 12.034 500 96.80) / 2948 1000 96.80 Since the PMAC Cost for Item A stabilizes after the 6th iteration at a cost of 96.80, the calculation stops. Setting Up Expense Allocations Accrued indirect costs (such as material overhead) maintained in accrual accounts can be included in actual cost calculations. These accrued costs are captured from General Ledger. Define the parameters to allocate accrued costs automatically to designated cost component classes. Expense Allocation Setup Chronology Define Allocation Codes Define Expense Allocation Accounts Define Allocation Definitions Defining Allocation Codes Allocation codes are required to bring in balances from General Ledger expense accounts. You can define parameters to allocate these expenses to appropriate cost component classes. Since allocations can be processed in multiple steps, we recommend that you adopt a naming convention to simplify processing of ranges of allocation codes. To define allocation codes: Navigate to the Allocation Codes window. Specify the Legal Entity for which you are defining expense allocations. Necesario. Allocation Code Details Enter a code that defines the expense allocation in Allocation Code . Necesario. Enter a brief Description of the expense allocation. Necesario. Defining Allocation Basis On this window you specify the item, component class, and related information required to identify where the allocation details are generated. The accounts maintain the information (for example, the quantity of production and machine usage) associated with each item. The allocation is setup and are based on GL balances. When you enter item code and tab out of the field, the cost component class, analysis code, and inventory organization fields default from the previous record. To define allocation definitions: Navigate to the Allocation Definitions window. Specify the Legal Entity for which you are entering allocation. Specify the allocation code for which you are entering allocation definitions in Allocation Code . The corresponding allocation description displays automatically. Necesario. Indicate the allocation method to use in Allocation Basis . Select GL Balances if the allocation percentage is to be calculated based on the balance in the basis account. When you use this allocation type, you define the account key, balance type, and period and year-to-date. Select Fixed to use a fixed percentage for the calculation. If you use this allocation type, then the Account, Balance Type, and Period and Year-to-Date fields are bypassed you only enter percentages by item. The allocation basis applies to all lines for the allocation code. Necesario. Basis - GL Expenses Line displays the generated number for each line. Enter a valid Oorganization . Necesario. Specify the Item to which expenses are allocated. Necesario. If you specified GL Expenses in the Allocation Basis field, then specify the account from which the basis amount is used to determine the allocation percentage in the Account field. Necesario. Description displays the description of the basis account. Enter the Balance Type for the basis account type. Necesario. Specify the year-to-date or period-to-date indicator in Year-to-date/Period-to-date . Select Period-to-date if this balance amount should be used to calculate the allocation percentage. Select Year-to-date if this balance amount will be used to calculate the allocation percentage. Necesario. This region contains Line, Organization, Item, and Basis Type as described in the previous topic. If the fixed allocation method is used, then enter the allocation for the line in Fixed . If you specified GL Expenses in the Allocation Basis field, you cannot edit the entry. Percentages are calculated dynamically. You can enter allocation definition details whose total percentage value does not equal 100. If your total percentage value is less than or greater than 100, then a warning displays when saving the window. You can either save without making any changes or go back and correct the percentage values. The Cost Allocation process flags such codes as not equal to 100 percent and ignores these codes during processing. The system displays the total percentage entered until the save. It allows you to selectively enter more records or update existing records. Item Description displays a description of the item. Enter a valid Component Class Code . Only those component classes that were defined as allocation detail are available in the list of values and only one of these can be entered. Necesario. Enter a valid Analysis Code . Note: After you have defined expense allocations, you must define the accounts to which overhead expenses will post when those expense allocations are used. See the Define Expense Allocation Accounts discussion for details. Defining Expenses to Allocate This window lets you indicate the accounts where the expenses are tracked in General Ledger. In this window, you define the expense pool to allocate and on the Allocation Definitions window, you specify the products to which these expenses are allocated. Note: Ensure that the expenses are allocated in the same period that they were incurred in. When using Actual Costing, To define allocation accounts: Navigate to the Expenses to Allocate window. Specify the Legal Entity . Necesario. Specify a valid Allocation Code defined for the legal entity for which you are allocating expenses to. The allocation code description displays automatically. Necesario. Expense Pool - Accounts OPM automatically displays Line numbers in sequence. You cannot edit the entry. Enter the From Account . Enter the To Account . Specify the accounts Balance Type used for this expense pool. The available options are: Specify if the expense should be year-to-date or period-to-date balance in Period to Date/Year To Date . Necesario. Expense Pool - Description This region has Line, From and To Account Description, Balance Type besides the Period to Date/Year to Date as described. Specify if the expense should be year-to-date or period-to-date balance in Period to Date/Year To Date . Necesario. Using Material Cost Component Classes If you want to track the entire batch from the individual raw material to intermediary and end product, then setup a unique component class and analysis code for the raw material and ingredient calculation. Item costs are defined using the component classes and analysis codes. You setup the component class and analysis code while calculating raw material cost for purchases and transfers. To associate material component classes and analysis codes: Navigate to the Material Cost Component Class window. Enter the Legal Entity for which you are defining material component classes. Necesario. Enter a valid Organization . Necesario. Enter a valid Item Cost Category . If you enter a valid item cost category, then the Item field is not available and your cursor is moved to the Material Component Class field. You can leave the Item Cost Category blank and specify an item instead. Enter a valid Item . If you enter a valid item code, then the cursor moves to the Material Component Class field. Enter a valid Component Class Code . It is treated as a material component class either for an item cost category or an item. You can designate any cost component class as the material component class. Necesario. Specify a valid cost Analysis Code . It is treated as a material analysis code in combination with the material cost component class either for an item cost category or an item. Necesario. Indicate the Start Date for the material component class and cost analysis code definition effective from. Necesario. Indicate the End Date for the material component class and cost analysis code definition until which they are effective to. Necesario. Note: It is recommended that the costing period start and end dates should be one day later than the General Ledger calendar. For example, the following scenario supports this suggestion: Start and End Date 1/1/96-12/31/97 General Ledger Calendar 4/1/96-4/30/97 Costing Calendar 4/1/96-5/01/97 Defining Adjustment Reason Codes If there is a need to adjust actual costs calculated by OPM, then use the Actual Costs Adjustments to enter the adjustment costs. You must specify a valid reason code to justify the reason for the cost change. To define adjustment codes: Navigate to the Actual Cost Adjustment Code window. Specify the Code that explains the reason for adjusting the actual cost calculation for a raw material or a product. Necesario. Enter a brief Description of the reason (for example, 8220Supplier Price Increase8221). Necesario. Enter the Subledger Entry box to indicate whether to book the adjustment to subledger or not. Processing Cost Allocations This procedure allocates accrued expenses from the general ledger accounts to the appropriate costing allocation codes. This functionality requires Oracle General Ledger to be fully installed. If you are using OPM not integrated with Oracle Financials, and GL is not fully installed, then a warning message displays and the data you enter may not be used. To process cost allocations: Run the Cost Allocation Process concurrent process by running the Report and selecting the process. The following restrictions pertain to running the Cost Allocation process: You can only run one allocation process at a time You cannot run process for a closed period You can only use calendar belonging to the legal entity for which you have authorization Note: Use the Reset option in the event of abnormal shutdown during a process (that is, for any situation in which the process did not end normally). This option resets internal parameters. Legal Entity linked to this cost calendar (on the Cost Calendar window) displays automatically. You cannot edit the entry. Cost Calendar indicates the cost calendar for which you are allocating expense costs. Necesario. Period indicates the cost calendar period for which you are allocating expense costs. Necesario. Indicate the Cost Type you are running for. The Period Status of the cost calendar period you specified displays automatically. You cannot edit the entry. Fiscal Year indicates the fiscal year (defined in the appropriate General Ledger application) from which cost expenses will be selected for processing. Period indicates the fiscal year period (defined in the appropriate General Ledger application) from which cost expenses will be selected for processing. Note: The GL Fiscal Year and Period must be valid for the cost calendars legal entity. Otherwise, an error displays. You have the option of exporting cost expenses for all allocation codes, or restricting the export to cost expenses for a range of allocation codes in Allocations From and To . Indicate whether to delete previous data that were processed for the cost expense allocation parameters by selecting Yes or No for Refresh Interface . Click Ok and Submit to run the process. Running the Actual Cost Process Describes running the Actual Cost process. If you have enabled the Landed Cost Management functionality for your organization, then the Actual Cost Process considers the estimated and actual landed cost adjustments in cost calculations and updates the cost adjustments in the Actual Cost Adjustments window. Actual Cost Prerequisites The following prerequisite conditions must be met in order to produce accurate actual cost calculations: All Purchasing receipts and invoices must be entered, with any necessary price corrections. Freight and special charges must be entered. It is recommended that you close all production batches that can be closed. Expense allocations must be completed. All overhead details must be assigned. All actual cost adjustments must be completed. For PMAC, the prior period must be closed or preliminary closed. To run the actual cost process: Navigate to the Actual Cost Process window. The Start Actual Cost Process window displays. Enter the Legal Entity . Enter the Calendar . Costs are processed for the legal entity and the cost type linked to this calendar. Necesario. Enter the Period for which actual costs are processed. This period defines the start and end dates for selecting all transactions. This period in the cost calendar must be either open or frozen (a closed period cannot be entered). Necesario. Period Status displays the status of the calendar period (Open, Closed, or Frozen). You cannot edit this field. Specify the actual Cost Type for which all cost calculations are calculated and updated. The default is the cost type linked to the cost calendar. The cost type also defines which raw material cost calculation type or product calculation type is used in cost calculations. Specify the date and time that the actual cost processing should start in Start Date . To start the process immediately, click Now . Click Accept to run the process. Note the reference number assigned by OPM. OPM assigns an identifier number for each individual cost process in Actual Cost Reference . You cannot edit the entry. Actual Cost Process - Additional Menu Features - Actions Menu Start - Displays the Start Actual Cost Process window, where you specify the criteria by which OPM will select the costs to be processed. Process Status - Use this option to review the status of an actual cost process that is in progress. You can also review figures from previous processes, each of which is identified by the AC Ref No. The AC Ref No lookup is available to help you in selecting previous processes for query. Abort/Reset - Use this option to abort the actual cost process that is running currently. For situations where a process was terminated unintentionally (such as a power failure), this option also resets the internal controls and settings required to start the costing process again. View Error Messages - Use this option to review any errors generated during an actual costing process run. The Actual Cost Error Messages window displays. Note: The Actual Cost Process does not calculate costs for expense items. The process calculates costs for inventory items only. If you want the process to include the expense of an item in cost calculations, then you must include the item as an inventory item. Viewing the Actual Cost Process To view the actual cost process: Navigate to the Actual Cost Process window. OPM assigns an identifier number for each individual cost process in the Actual Cost Reference field. You cannot edit this field. Displays the legal entity in the Legal Entity field. Displays the calendar in the Calendar field. Costs are processed for the legal entity and the cost type linked to this calendar. Displays the period for which actual costs are processed in the Period field this period defines the start and end dates for selecting all transactions. Period Status displays the status of the calendar period (Open, Closed, or Frozen). Displays the actual cost type for which all cost calculations are calculated and updated in the Cost Type field. Scheduled On displays when the Actual Cost process was scheduled to run. Started On displays the start date of the Actual Cost process. Started By displays the user ID and name of the person who started the Actual Cost process. Ended On displays the end date for the Actual Cost process. Limit displays the error limit. Found displays the number of errors found during the Actual Cost process run. Posted displays the number of errors posted. Aborted By displays the name of the user who aborted the Actual Cost process. Aborted On displays the date on which the process was aborted. Aborted Reason displays the reason for aborting the subsidiary ledger update process. Viewing Actual Cost Error Messages To view the actual cost error messages: OPM assigns an identifier number for each individual cost process in Actual Cost Reference . You cannot edit the entry. Line displays the line on which the error occurred. Error Message displays the text of the error message. Aborting or Resetting the Actual Cost Process This option lets you abort or reset the Actual Cost process. Navigate to the Actual Cost Process window. Select About/Reset from the Actions menu. Enter the abort details and the reason to abort the process. Viewing Actual Cost Transactions OPM allows you to view the transactions in a costing period that it used to calculate actual costs the most recent actual costing transactions display first. You can also view actual cost transactions from the previous period. Possible sources of these transactions are as follows: Purchase Order Receipts Actual Raw Material Invoice Prices (through interface with an Accounts Payable application, such as Oracle Accounts Payable) Actual Cost Adjustments PO Internal Orders Invoices Entered in Payables You can also display the Actual Costs Transactions View from the Cost Details and the Cost Adjustments forms Actions menus (with key field values already filled from those forms). To view the actual cost calculations: Navigate to the Cost Details window. Select Actual Transaction View from the Actions menu. You can also access the Actual Cost Transactions View window by selecting View Transactions from the Actual Costs menu. Enter the Item for which you want to display actual cost calculations. Necesario. Enter the fiscal Calendar for which you want to list actual cost transactions. Necesario. Specify the calendar Period for which you want to list actual cost transactions. Necesario. Indicate the actual Cost Type for which you want to list actual cost transactions. Item Cost displays the items total cost. Also, displays the currency in which the cost is calculated and the items primary unit of measure. Enter Prior Period Cost as the item cost in the period before the current period. Enter Prior Period Closing Balance as the closing on-hand quantity of the item in the period before the current period. Actual Cost Transactions Source indicates the source of the actual cost transactions which OPM uses to calculate actual costs. These sources are listed: Batch Material Cost Batch Resource Cost The cost of the Item calculated as per this design would be: PMAC Cost (1000 1.25) (50 .75) / (1000 50) 1.2262 PWAC Cost 50 .75 / 50 .75 Calculating Cost Adjustments with Zero Quantity As an extension to the Zero Activity Cost Adjustments feature, any Adjustments are also selected even if the quantity is zero. The only limitation is that the cost specified with a zero quantity is applied to the entire Item Transaction Quantity for the period concerned and not to a per unit cost. This is displayed as a message whenever you specify zero in the Adjustment Quantity field on the Actual Cost Adjustments window. The calculations are again performed before costing the products. In either case, if any adjustment cannot be applied because of the total transaction quantity being zero, a warning message is displayed that the adjustment could not be applied. The following is an example of Zero Quantity Cost Adjustments calculation. Example In this example there is Activity in the current period. The Batches and PO Receipts are 500 Units, Cost is 1.10 per Unit and Adjustment is as shown below: