Itemization by Operation
Definition
Report that shows the costs of a material cost estimate or sales order cost estimate by operation in the routing or phases of the master recipe. The operations are further subdivided into the individual costing items. This report is used as the standard layout operations (grouped) for the itemization.
Use
This itemization displays the costs of internal activities and material usage for each operation (or each phase) according to the
routing (or master recipe) in the PP component. The routing (or master recipe) specifies which operations are costed, and whether the costs are to be considered internal activities or external activities.
Structure
Operation 0030 (stripping and painting) is performed at work center 1906. This work center is assigned to cost center 4230 (Pump Assembly). The operation uses three activity types: 1422 (setup hours), 1420 (machine hours) and 1421 (labor hours). The itemization displays each activity type with costing item category type E (internal activity).
The costs of the individual operations contain the costs of the activity provided in these operations, and of the material components that are assigned to them. Overhead and process costs are not assigned to an operation. Instead, they are shown under Not assigned.