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Manufacturing Cost Control

INFIMACS II Manufacturing Cost Control allows you to establish and maintain inventory and product costs and to evaluate cost standards against actual costs. The module calculates the frozen costs used by accounting as well as the current costs associated with today’s manufacturing process. Complete manufacturing cost variance analysis is available to assist the cost accountant in the preparation of the monthly cost accounting journal entries. In addition, a moving average actual cost version is available.

Standard costs may be entered by the user or calculated by INFIMACS II using the bill of materials and routing for each product. These costs are calculated for all manufactured items using the cost rollup process. Both single level (value added at this level) and cumulative level (pure) costs are maintained for material, labor, overhead, and subcontract (MLOS). If Shop Floor Control is active, the routing buildup is used to establish the manufactured item costs (labor and overhead). Otherwise, these costs must be manually entered.

The MLOS categories are maintained for simulated, current, frozen, and historical costs. All inventory items are valued at the end of a specified time period (accounting period) after consolidating the material movement transactions (receipts, issues, scrap, inventory adjustments), labor transactions (if Shop Floor Control is active), and standard variance transactions. These transactions are then automatically transferred to the General Ledger, making the accounting period close an easy, menu-driven process.

Cost projections can be made by indicating a percentage increase or decrease in material, labor, overhead, and subcontract costs and stored in a working cost area (simulated or current). These costs can then be compared against frozen standard costs to identify the impact of these changes on the cost of goods.

INFIMACS II Manufacturing Cost Control maintains its own chart of manufacturing accounts which are then individually mapped to a General Ledger account. This permits the user to capture costs at one level of detail in manufacturing (e.g. multiple variance accounts), and then post these accounts to the same general ledger account. The format of the costs to be posted to General Ledger can be specified (single level or cumulative) and, in addition, manufacturing costs can be pre-posted to General Ledger for review and approval.

Standard cost sheets provide complete details of the cost rollup process. Routine valuation of on-hand and work in process inventory, as well as value variance, can be reported to assist in the standards change process. If desired, costs for purchased items can automatically be created based on the item’s history. The cost effect of all material movement transactions provides a complete audit trail of changes in the value of the inventory accounts.


  • Material, Labor, Overhead and Subcontract Costs
  • Standard Costs
  • Actual Costs (Moving Weighted Average)


Cost Control

  • Standard Cost Rollup
  • Manual or Automatic Rollup
  • Cost Rollover
  • Cost Simulation Capability
  • Single Level or Cumulative Costing
  • Work Order Job Costing
  • Work Order Close
  • Valuation of Work in Process
  • Purge Cost Records
  • Item/Cost Reconciliation
  • Purchase Price Option: Unit Cost or PO History
  • Error Logging
  • Variance Option Selection

Accounting Data

  • Pre-Post Trial Balance
  • Un-Post Logic for General Ledger
  • Mapping of Manufacturing Account to General Ledger Account


Cost Master

  • Variance Options
  • Single Level Simulation
  • Cumulative Simulation
  • Indented Bill of Material
  • Cost Master Variance

Cost Comparison

  • Work Order Cost
  • Work In Process (WIP) Valuation
  • Inventory MLOS Cumulative Cost
  • Inventory MLOS Single Level Cost
  • Inventory Non-Nettable Stock
  • Purchase Order/Vendor Receipt
  • Dollars in Receiving
  • Purchase Price Variance
  • General Ledger Summary
  • Trial Balance Error
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