The costs that a resource generates costs are related to a minute or hourly rate of the usage time stored in the routing. These costs can be sorted into different types.
Type |
Description |
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Only one cost rate |
There is only one cost rate into which the personnel and machinery costs have been factored. Advantage: Handling is very simple. |
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Machinery + personnel costs |
There are two cost rates in the resource:
It is assumed that the resource is a machine operated by one person and the person operates only one machine and works on only one order. The actual personnel costs according to the personnel master can also be considered in the costing analysis. Advantage: Handling is very simple. Disadvantage: Does not support work order or machine grouping. |
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Machine setup time, machine processing time |
There are two cost rates:
The personnel costs is factored into both In this case, the setup process and the processing time are logged in and out separately in factory data collection. Advantage: Separation of corresponding costs. Disadvantage: Handling is somewhat more complex. |
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Machine setup time, machine processing time + personnel costs |
There are three cost rates:
In this case, the setup process and processing time are logged in and out separately in factory data collection. In the setup process: setup costs + wage costs are calculated. Processing time: processing costs + wage costs are calculated.
It is assumed that the resource is a machine operated by one person and the person operates only one machine and works on only one order. The actual personnel costs according to the personnel master can also be considered in the costing analysis. Advantage: Handling is relatively simple. Disadvantage: Does not support work order or machine grouping. |
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User-definable cost rates |
Up to 4 cost rates can be defined which can all be logged in and out separately. This setting makes it possible for a machine processing an order at machinery cost rate and the employee at the employee cost rate to log in for different durations. Therefore the setup process, employee assignment and machine assignment can be planned and evaluated separately. Up to four time types (employee assignment, setup process, quality assurance, and so on) can be defined, and any cost element can be stored for each type. Advantage: Exact separation of costs. Disadvantage: Costly factory data collection. |
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Parallel resources |
Another option for separating machine and personnel costs is using parallel resources. One resource is created for the machine and one for the personnel. A parallel resource for the personnel time is added to the main operation for the machine. This approach can be used to calculate and evaluate machine time and personnel time separately. Advantage: Exact separation of costs. Disadvantage: Costly master data and factory data collection. |
Note on changed resource costs:
The resource costs specified in the work order are planned costs from the moment of creating the work order or when transferred from pre-calculation from the moment the pre-calculation was created. It is exclusively planned costs (calculation costs).
For a time receipt the resource costs are used, that are currently stored in the resource.
The moment of reporting order time is applied, not the valuation time.
Example:
1st May: resource costs 5 €, when the work order is created
2nd May: resource costs increased to € 5.50 in the resource
3rd May: order time receipt is created and € 5.50 is used for the valuation
4th May: resource costs are increased to 6.00 €
5th May: order time receipt is created retroactively for 3rd May. Because no price history is available, the reference price is the current resource price of € 6.00.
Changes to costs in the resource master or the production order have no effect retroactively on journal entries. Resource costs in the work order are the result of calculations, they have no effect on the cost of time receipts.