Implementing Manufacturing and Materials Management: From Empty Plant to Costed Work Order · Module 16 · Cost Planning
Lab: roll it up and publish
Lesson 172 of 188 · 2 min
An hour and a quarter. A cost scenario for the annual standard. Material standard costs for all purchased components in the structure. Resource rates for every resource created — verify none are missing. Verify: it is the first acceptance criterion because the failure is silent. One plant overhead rate with percentage absorption and one work center overhead rate with fixed absorption — with the basis choice justified. A cost roll-up executed for the multi-level assembly. A written cost breakdown analysis by element, presented as you would to the controller. A deliberate zero-cost component introduced, its effect on the roll-up demonstrated, then corrected and re-rolled. Costs updated and published. And evidence: a transaction valued at the published standard. Six acceptance criteria, and two are unusual. The breakdown analysis is written for a controller, not for a consultant — a writing test inside a costing lab, and deliberate, because the breakdown is…
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