The transactions described are created when you change the value in the Standard cost field on the Item file maintenance/Inventory information (DMR00302) panel or if Cost per warehouse is active the value in the Standard cost field on the Item file maintenance/Warehouses (DMR00703) panel.
The following also describes which transactions the system creates when the non-conformity certificate cost is changed. You use the Maintain non-conformity certificate cost menu item to change the cost price on non-conformity certificates.
Where created
The transactions are created in the DMR003 program (Maintain item file) or DMR007 if Cost per warehouse is active, if it is a standard cost change and DIR098 program (Maintain non-conformity certificate cost) if it is a NCC cost change.
The system can create the following transactions when the Standard cost is changed:
| Transaction type | Description | Debit Credit |
Additional info |
| 901 | Stock value | D/C | |
| 902 | Stock value transit stock | D/C | |
| 907 | Goods in transfer/ stock supply | D/C | If goods on an Internal Replenishment Order (IRO) are in transfer between warehouses. |
| 909 | Standard cost change | D/C |
The system can create the following transactions when the Non-conformity certificate cost is changed:
| Transaction type | Description | Debit Credit |
Additional info |
| 941 | Non-conformity stock value | D/C | |
| 949 | Non-conformity certificate cost price change | D/C |
Description
Standard cost change
A standard cost change for an item is accounted if the following stipulations are met:
- The cost type is Standard cost
- The Standard cost field in the Item file is manually changed
- If Cost per warehouse is active and the Standard cost field in the Item/warehouse file is manually changed
- There are stock/transit stock/delivered not invoiced/goods in transfer of this item
If such is the case, the stock value for this item (901/902/907) is changed and the amount is accounted on the accounts for manual standard cost change with transaction type 909. This amount should normally be regarded as a gain/loss, which affects the results. Stock value changes are accounted for each warehouse if cost per warehouse is not active and the change is made in the Item file.
Delivered not invoiced
Goods delivered not invoiced are items that are confirmed on a sales order pick list but have not yet been invoiced.
Goods in transfer
Goods in transfer are items entered on an Internal Replenishment Order (IRO) where the Internal Sales order has been confirmed in the delivering warehouse (dispatched), but the Internal Purchase order has not yet been received in the receiving warehouse.
Note: No accounting transactions are created when you change the standard cost for fictitious items.
NCC cost change
A non-conforming cost change for an item is accounted if the Cost price field in the Non-conforming certificate file is manually changed.
If such is the case, the stock value for this item (941) is changed and the amount is accounted on the account for non-conformity cost price change (949). This amount should normally be regarded as a gain/loss which affects the results.