The raw material cost schedule and cost analysis table of the same product are abnormal.

The raw material cost schedule and cost analysis table of the same product are abnormal.

After investigation: the Unit usage of BOM, the number of production tickets and materials required, no problem.
(1) Raw Material List-why is the unit usage 1.6?
Direct Material cost schedule: computing logic per unit usage
Unit usage = picking quantity/warehouse receiving quantity
Take the skeleton as the column:


Therefore, the Unit usage is included in the product usage.

The cost per unit of material after removing work items is 1.17

Unit material cost VS standard material cost difference 1.17-0.76 = 0.41

(2) Main Reasons for the 0.41 difference
Main reasons: Cost composition of Ferrite Cores for external processing = material cost (0.24) + processing fee (0.05) + labor cost (0.28)

View work hours:
In the system, outsourced work parts with a working hours base not 0 have been incorrectly set, filtered out and confirmed with the Sourcing Department, and modified together.
(3) IT: regularly sends a list of information with the number of off-site parts being S and the number of working hours not 0 to relevant personnel, and displays a red background on the product number information page.