Direct and Indirect Costs
The “Statistics” function of a production order shows a direct comparison of the expected and actual costs of the order. The following different cost types are displayed:
Direct Cost |
Indirect Cost |
Material Cost |
Capacity Overhead |
Capacity Cost |
Manufacturing Overhead |
Subcontracted Cost |
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Call up Production Order Statistics
To call up the production order statistics, please click on “Order” → “Statistics” in the menu or press F7.
The desired page will now open.
Material Cost
Field |
Meaning |
Standard Cost |
Material costs based on the Production BOM |
Expected Cost |
Material costs based on the components of the production order |
Actual Cost |
Material costs based on consumption postings |
Variance |
= Actual Cost - Standard Cost |
Dev. % |
= Variance / Standard Cost |
Capacity Cost
Field |
Meaning |
Standard Cost |
Capacity costs based on the standard routing |
Expected Cost |
Capacity costs based on the components of the production order |
Actual Cost |
Capacity costs based on actual reports |
Variance |
= Actual Cost - Standard Cost |
Dev. % |
= Variance / Standard Cost |
Subcontracted Cost
Field |
Meaning |
Standard Cost |
Subcontracted Costs based on the standard routing |
Expected Cost |
Subcontracted Costs based on external operations of the production order |
Actual Cost |
Invoiced Subcontracted Costs |
Variance |
= Actual Cost - Standard Cost |
Dev. % |
= Variance / Standard Cost |
Capacity Overhead
Field |
Meaning |
Standard Cost |
Capacity Overheads based on the standard routing |
Expected Cost |
Capacity overheads based on the operations of the production order |
Actual Cost |
Capacity overheads based on actual reports |
Variance |
= Actual Cost - Standard Cost |
Dev. % |
= Variance / Standard Cost |
Manufacturing Overhead
Field |
Meaning |
Standard Cost |
Manufacturing overheads based on the Production BOM |
Expected Cost |
Manufacturing overheads based on the components of the production order |
Actual Cost |
Manufacturing overheads based on consumption postings |
Variance |
= Actual Cost - Standard Cost |
Dev. % |
= Variance / Standard Cost |