WIP Variance Report

Application Overview

The WIP Variance Report prints out the WIP Variance Amount, Standard Cost Variance Amount and Scrap Amount for each production transaction.  The transactions are posted through the Post Production Transactions program to create these variance amounts.

During the production, Work-In-Process amounts may accumulate due to material, labor, burden or outside process costs put into a work order.  Once the work order is complete, the WIP amount becomes the production cost of the parent item.  The system will create G/L distributions for both the WIP Account and the Finished Goods Account.  If the system is unable to distribute the amount left in the WIP Account to the Finished Goods Account, WIP Variance amount occurs.  These situations occur when:

• Reporting zero quantity in the last operation to complete a Plus Work Order that contains a WIP amount will distribute the amount to the WIP Variance Account.
• If a Plus Work Order is a disassembly order, where the order quantity is negative, the production cost not related to material is distributed to the WIP Variance Account instead of the Finished Goods Account or the Inventory Account of the component.  The variance between the sum of the material cost and parent item cost is distributed to the WIP Variance Account as well, instead of Standard Cost Variance Account.

Only Legacy and Plus Work Orders can have a WIP Variance Amount.

Standard Cost Variance amount may be present if Standard Cost is used as the Inventory Cost Method.  Legacy, Material and Plus Work Orders will have this amount when the production cost differs from the standard cost.

Scrap amount will be present only for Plus Work Orders.  This feature needs to be set by changing BOMP Global Setup field 44, Report Scrap to a Separate Account, to “Y” and set a valid scrap account in field 45, WO+ Scrap Account.  Any piece scrapped during production will have the production cost distribute to the Scrap Account.  The system only calculates a scrap amount when posting a transaction for the last operation, therefore you will only find a scrap amount in the Y Count Point transaction.

If a production transaction creates G/L distribution records for any variance account, the amount will be stored in transaction history and will be printed on this report if selected.  The report can select transaction history records by a range of transaction dates, locations, order numbers, parent item numbers and product categories.

Run Instructions

Main Menu è Distribution è Bill of Material Processor è Reports è Work in Process Report è Print è WIP Variance Report

(Figure 61) WIP Variance Report Entry Screen

Entry Field Descriptions

(Figure 62) WIP Variance Report Entry Screen

(Figure 63) WIP Variance Report

Labor Performance Report

Application Overview

The Labor Performance Report prints the productivity of each selected operator.  The operator’s time is categorized into 4 types: productive, non-productive, break time (payable break) and meal break time (non-payable break).  For example, an operator reports for a production department for 9 hours.  Seven hours are productive, 0.8 hours are non-productive, 0.2 hours are for a break and 1 hour is for a meal break.  The report sums up the hours of each category for a period of time, which can be a day, a month, a year, etc.

The report prints a percentage or ratio of each type of time. The productive hours and non-productive hours are added to give total work time and the percentage of productive and non-productive hours are calculated based on this total work time.  Break time and meal break time are compared to total work time for their respective ratios.  Based on these percentages and ratios you can get an idea of how much time an operator spent on productive and non-productive activities.

Select operators by a range of operator departments, shifts and operator ID’s.  Different levels of detail can be printed, such as yearly, monthly, daily or for each session.  In addition, the performance data can be exported to a CSV file.

The WO+ Time Clock system must be used to gather labor hours for this report.

Run Instructions

Main Menu è Distribution è Bill of Material Processor è Reports è Production Analysis Report è Print è Labor Performance Report.

(Figure 64) Labor Performance

Entry Field Descriptions

(Figure 65) Labor Performance Report

(Figure 66) Labor Performance Report

Production Hours Variance Report

Application Overview

The Production Hour Variance Report prints a selected range of operators and their efficiency for a period of time.  The efficiency is based on the hour variance by comparing planned hours for each work order and actual hours.  If the operator worked faster than expected, the variance would be positive.  This report can be used to further analyze the productive hours of an operator.

The report can be sorted by operator or work center.  When sorted by operator, the sorting sequence is the operator department, shift and operator ID.  The overall production hour variance of each individual will be printed, no matter where the operator was working.  On the other hand, selecting to sort by work center will make the sorting sequence by work center department, work center, shift and operator ID.  Then the hour variance of an operator will be printed for each work center. 

Various detail levels can be printed: department summary, work center summary, shift summary, operator summary and production detail.  You can select a range of operators by Operator ID, shift and department ID.  When it is sorted by work center, you can select a range of work centers as well.  Also, you can select a range of production finished dates.

The report separates labor hours into direct labor and shared labor.  Direct labor is the labor directly reported for the work order and is required to report production.  Shared labor does not need to report production and the time is shared with the work order.

When multiple workers collaborate on the same work order, the planned hours will be divided by each operator.  For instance, the planned hours for a work order is 4 hours and it takes 6 hours to finish it.  One operator worked for the whole 6 hours and another operator joined in the last 2 hours.  The Planned Hours for the first operator is 3 hours and Actual Hours is 6 hours, so the variance is 3 hours.  The Planned Hours for the second operator is 1 hour and Actual Hours is 2 hours, so the variance is 1 hour.  This only occurs with shared labor.

Because this report needs information about each operator, you must use the WO+ time clock system to gather the required data.

Run Instructions

Main Menu è Distribution è Bill of Material Processor è Reports è Production Analysis Report è Print è Production Hours Variance Report

(Figure 67) Production Hours Variance Selection Screen

Entry Field Descriptions

(Figure 68) Production Hours Variance Selection Screen

(Figure 69) Production Hours Variance Report