The Production Process Using Process Order at Dalda Foods

Detailed Overview
Processing Throughout a Period
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Series A: Posting to Cost Centers

Step B: Raw Material Is Issued from Inventory to the Production Order
Series C: Activities Are Allocated from the Production Cost Center to the Production
Order
Step E: Finished Goods Are Received into Inventory from the Production Order
Step X: Deliver Product to the Customer
Step Y: Invoice the Customer

Month-End Processing
o Series F: Apply Overhead from the Manufacturing Overhead Cost Centers to the
Production Order
o Series G: Work in Process for Production Orders
o Series R: Assess Cost Center Variances
o Step T: Calculate Production Order Variances (Posted at Settlement)
o End Period: Run Settlement of Production Orders (Posts G-1, G-2, T)

Summary of the Sample Scenario on Dev200

T-Accounts: FI/GL Accounts

BALANCE SHEET

T-Accounts: CO Secondary Cost Elements

CO SECONDARY COST ELEMENTS

T-Accounts: CO Controlling Objects

CO-CONTROLLING OBJECTS

T-Accounts: FI/CO Reconciliation

CO-PA Fields Updated By an Invoice

CO-PA Fields Updated by Period End Controlling Processes