1. Production order and Job order costing Job order costing

2. Costing for production order  Job order costing cost accumulation method ‒ Accumulates the cost of resources used for manufacturing of products, per production order ‒ Ascertain the cost of manufactured products per production order  Production order costing ‒ Production order costing sheet offers detail analyzis of production estimated and realized cost per rescources ‒ Production order Work In Progress reporting to general ledger allows Account maintenance for collecting production orders, documentation of nature of resources for easier reconciling and monitoring Preservation of production orders dimensional data in the account segment for business segment visibility in the ledger

3. Production order accounting Schematic of production order cost accounting 3 PRODUCTION ORDER Pick ( 1) Report as finished ( 2 ) Raw material Inventory Production Order Work In Progress Finished goods Inventory Matl Cost ( 1) Matl. Cost (1) Absorption Realized cost ( 4) FG Assumed cost( 4 ) Matl Indirect cost (1) FG. Assumed Cost (3 ) Mfg Cost (2 )Mfg. Cost (2 ) Mfg Indirect cost ( 2 ) Production costing ( 4 ) Adjustement Realized cost ( 4) Operation 10 Operation 20 Operation 30 Operation N Operation rescources Time reporting (2 )

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