With the production scheduler Asprova, you can set unit prices, wage rates, and allocation rates by cost item. This allows you to calculate planned production quantities and planned work hours, and set next term's budget based on sales forecasts by product, product group, machine, and customer.
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What this article covers
- Asprova automatically generates production schedules based on orders, master data, and calendars.
- Standard cost calculation involves calculating direct material costs, labor costs, and manufacturing expenses by cost item.
- In Asprova's item table, unit prices, wage rates, and allocation rates are set by cost item.
- Wage rates and allocation rates are calculated using Excel and set in the item table from the fixed cost budget.
- Planned production quantities and work hours can be calculated, allowing detailed budget setting for the next term based on sales forecasts.
What Standard Cost Calculation Can Be Done with Asprova Production Scheduler
The production scheduler Asprova is a system that automatically generates production and purchasing schedules based on orders (forecast and received orders), master data (BOM, item processes, work efficiency), and calendar and shift patterns.
- Orders (forecast and received orders)
- Master data (BOM, item processes, work efficiency)
- Calendar and shift patterns
By importing forecast and received orders into Asprova's order table and executing rescheduling, a standard production plan is generated, calculating the following:
- Planned production quantity (planned input quantity)
- Planned purchase quantity
- Planned direct work hours
In standard cost calculation, the standard cost per unit is calculated by cost item. Specifically, the standard unit price for direct material costs is calculated by multiplying the unit price by the required quantity, and the wage rate for direct labor costs is calculated by multiplying the wage rate by the work hours. The allocation rate for manufacturing expenses is calculated according to work hours or production quantity.
- Standard unit price for direct material costs: unit price x required quantity
- Wage rate for direct labor costs: wage rate x work hours
- Allocation rate for manufacturing expenses: allocation rate x work hours (for work time allocation) or allocation rate (for production quantity allocation)
In Asprova's item table, you set raw material unit prices, wage rates, and allocation rates by cost item, but there is no function to automatically calculate wage rates and allocation rates from the fixed cost budget. Therefore, the results calculated using Excel are set in the item table.
Calculating Wage Rates and Allocation Rates with Excel and Setting Them in the Item Table
The method for calculating wage rates and allocation rates to be set in Asprova's item table from the fixed cost budget (direct labor costs, indirect labor costs, depreciation, etc.) is as follows:
- Aggregate the fixed cost budget by account item.
- Calculate the first allocation ratio for allocating indirect fixed costs that cannot be linked to cost centers (product groups, direct departments, production lines, etc.) by aggregating planned direct work hours or planned production quantities.
- Allocate indirect fixed costs to cost centers based on the first allocation ratio and link them to cost items.
- Since direct and indirect fixed costs are linked to cost items, calculate wage rates and allocation rates by dividing by planned direct work hours or planned production quantities.
- Set the wage rates and allocation rates in the item table and calculate the budget based on standard costs.
If unit prices, wage rates, and allocation rates can be set by cost item, Asprova can calculate planned production quantities and planned work hours. This allows for detailed budget setting for the next term based on sales forecasts by product, product group, machine, and customer.
Frequently Asked Questions | Scheduler and Standard Cost
Common questions when connecting planning and cost.
Why discuss standard cost with a scheduler?
Because the allocation results determine resource usage, viewing standard work hours and unit prices on the same basis as the plan connects discussions on cost and delivery time.
What is the difference from actual cost?
Standard is a measure for planning and evaluation, while actual is a summary of occurrences. To see the variance, the granularity of actual data collection needs to match the planning side.
How to differentiate reading between this article and cost hub articles?
This article focuses on the connection between resource use on the schedule and standards, while cost hub articles focus on calculation methods, variances, and accounting frameworks. Use them interchangeably depending on your purpose.