Operations & governance

Process manufacturing and period actual costing

Conserve physical material through multiple outputs and reconcile period actual costs into inventory, WIP and delivered COGS with parallel currency evidence.

In Moduvio

/finance → Costing

Purpose

Conserve physical material through multiple outputs and reconcile period actual costs into inventory, WIP and delivered COGS with parallel currency evidence.

Roles

Assigned Manufacturing and Finance authorities, independent Quality and Finance reviewers

Example

Inputs 8 + 2 + 2 base units; primary/co/by outputs 6 + 3 + 1; loss 2 common units; cost weights 6:3:1.

Before you begin

Exact approved untracked shared OWN material revisions and unsplit valuation profiles share one WIP account
Every output has an approved FINAL inspection binding
An approved base-currency conversion rate and CLEAN site evidence exist

Field guide

Balance factor

Common balance units per material base unit. Inputs must equal every output plus declared loss.

Consumption method

EXPLICIT and BULK require recorded actual quantities; BACKFLUSH derives exact quantities from recipe scale.

Relative cost weight

Allocates actual material and conversion costs to all outputs with exact monetary residual conservation. A zero weight permits a zero-cost by-product.

Parallel currency rates

Select approved AVERAGE and CLOSING quotes for the exact fiscal-period end. Native rates express base currency per foreign unit.

Procedure

1
Request and independently approve the immutable recipe in Finance → Costing.
2
Select exact custody locations, record a complete current-day batch and request independent physical posting. Changed stock, rates or revision authority require a replacement confirmation.
3
Value input consumption before output receipts. Record actual FINAL results and a different named user's ACCEPT decision before using each output.
4
Complete period stock valuation and select a completed OPEN fiscal period plus approved parallel currency rates. Request a frozen actual-cost run.
5
A different Controller posts unchanged actual cost. The system carries purchase/production differences through acyclic production into closing stock and consumed WIP/COGS.
6
Request an independent exact reversal before recalculation; any downstream value use blocks reversal. A separate controller closes the fiscal period.

Expected result

Every actual process material has one exact native stock fact
Physical, valued quantity, inventory GL and actual-cost allocation reconcile
Parallel ledgers retain opening, actual, closing, consumed and translation values
Shared OWN untracked complete process execution and supported valuation lanes define this core; partial/process rework, tracked/project custody, cyclic/cross-period WIP and nonzero currency opening migration are blocked