time-consuming, the data are more detailed and may be used for other
management purposes. Moreover, if this system is used in combination with
the "manufacturing process management system", since the system can
collect detailed daily production records/data of the production lines, the
"generation of working hours of manufacturing orders" function may be used
to capture data of work report or transfer forms from "generation as per
production records" of the system directly to generate "data of working hours
of manufacturing orders". For companies whose actual working hours are
hard to collect, the cost can be calculated using standard working hours, the
data may be obtained from standard working hours established by the
manufacturing order manufacturing process or standard routing, or the data
of working hours may be generated based on the actual output. After the data
of working hours of manufacturing order of labor cost are input or generated,
the "sheet of working hours of manufacturing orders of the production lines"
and the "sheet of working hours of the manufacturing orders" may be printed
to understand the working hours used by the production lines and the
working hours consumed by the manufacturing orders.
II. Summary of data of working hours by production line
To calculate the unit labor cost and unit manufacturing overhead of the
production lines in a month, we should obtain the total man hours and total
machine hours of the production lines of the month first. Hence, after the
data of working hours of manufacturing orders of the month are input, you
can perform "summary of data of working hours by production line" to
summarize the working hours of manufacturing orders of the month by
production line, update the working hours of manufacturing orders to the
"man hour" and "machine hour" fields of the "file of costs by production
line" and bring up the standard unit labor cost and standard unit
manufacturing overhead of the production line.
III. Setup of cost by production line
Next, we should calculate the actual labor costs and manufacturing overhead
of the month according to the accounting results manually and allocate them
to the production lines in a certain manner. Enter the actual labor costs and
manufacturing overhead allocated to the production lines of the month into
"setup of costs by production line". If the actual labor costs, manufacturing
overhead, actual total man hours and machines hours of a production in the
month are known, the actual "unit labor cost" and "unit manufacturing
overhead" of the production line of the month can then be calculated by the
computer automatically. After the data of costs by production line are input,