Cost Analysis
Advanced manufacturing cost analysis reports
The MRP Account Enterprise module is an advanced version of mrp_account, providing in-depth manufacturing cost analysis reports with multiple metrics, visual dashboards, and data export capabilities.
Key Features
Key points
• Manufacturing Analysis reports with multiple metrics
• Unit cost analysis by product
• Expected vs actual cost comparison
• Production efficiency analysis (yield rate)
• Automatic multi-currency reports
• Export data to Excel/PDF
• Visual dashboards with charts
Requirements
Key points
• mrp_account module must be installed
• Odoo Enterprise license
• Access rights: Manufacturing User or higher
Important Terminology
| Fields | Trường dữ liệu | Description |
|---|---|---|
| Manufacturing Analysis | Phân tích sản xuất | Detailed manufacturing cost analysis report |
| Total Cost | Tổng chi phí | Total manufacturing cost |
| Component Cost | Chi phí nguyên vật liệu | Cost of components |
| Operation Cost | Chi phí gia công | Cost of work centers and operations |
| Cost per Unit | Chi phí đơn vị | Cost per unit of product |
| Expected Cost | Chi phí dự kiến | Cost per BoM |
| Actual Cost | Chi phí thực tế | Actual cost incurred |
| Variance | Chênh lệch | Difference between expected and actual |
| Yield Rate | Tỷ lệ hoàn thành | Production success rate |
Access Manufacturing Analysis
Steps
1. Go to Manufacturing → Reporting → Manufacturing Analysis.
2. Report displays as pivot table with metrics.
3. Or from Manufacturing Order, click "Cost Analysis" smart button.
Report Metrics
Key points
• Total Cost: Total manufacturing cost
• Component Cost: Material cost
• Operation Cost: Operation cost
• Quantity Produced: Production quantity
• Cost per Unit: Unit cost
Using Filters
Filters help filter data by specific criteria.
Key points
• My Manufacturing Orders: MOs I created
• End Date: Filter by completion date
• Product: Filter by product
• Company: Filter by company
Create Custom Filter
Steps
1. Click Filters → Add Custom Filter.
2. Select field (e.g., Total Cost).
3. Select condition (>, <, =, ...).
4. Enter value.
5. Click Apply.
Group By
Group data to analyze from different dimensions.
Key points
• Product: View costs by product
• End Date: Analyze by time (day/week/month/quarter/year)
• Company: Compare between companies
• Manufacturing Order: Detail per MO
Switch Views
Key points
• Pivot: Pivot table (default)
• Graph: Charts (bar, line, pie)
• List: Detailed list
Unit Cost Analysis
View cost per unit of product to compare efficiency.
Steps
1. In Manufacturing Analysis, add measures: Cost / Unit, Component Cost / Unit, Operation Cost / Unit.
2. Group by Product.
3. Compare unit costs between products.
Cost Structure
Formula: Total Cost / Unit = Component Cost / Unit + Operation Cost / Unit
Expected vs Actual Cost Comparison
Analyze variance to identify issues in production process.
Steps
1. Add measures: Expected Component Cost / Unit, Expected Operation Cost / Unit.
2. Compare with actual costs: Component Cost / Unit, Operation Cost / Unit.
3. Calculate variance: (Actual Cost - Expected Cost) / Expected Cost × 100.
Yield Rate Analysis
Yield Rate = Quantity Produced / Quantity Demanded × 100%
Key points
• 100%: Produced exact quantity
• > 100%: Overproduction
• < 100%: Underproduction (scrap or defects)
View Yield Rate
Steps
1. In Manufacturing Analysis, add measure: Yield Percentage(%).
2. Group by Product or End Date.
3. Analyze products with low yield.
Duration Analysis
Analyze production time to optimize processes.
Key points
• Total Duration of Operations: Total time (minutes)
• Duration of Operations / Unit: Time per unit
• Compare with expected time in BoM
Multi-Currency Reports
Module automatically converts costs to company currency.
Key points
• Uses exchange rate at MO completion time
• Displays all costs in same currency
• Supports multi-company with multiple currencies
Export Data
Export reports for external analysis.
Steps
1. Export Excel: In Pivot view, click Settings → Download → Excel.
2. Export PDF: Switch to Graph view, click Settings → Print → PDF.
3. Save Favorite View: Configure filters/group by, click Favorites → Save current search.
Periodic Analysis
Key points
• Weekly: View Manufacturing Analysis, group by End Date: Week, compare this week vs last week
• Monthly: Export Excel report for last month, calculate average variance, report to management
• Quarterly: Analyze 3-month cost trends, compare yield rates between products
Identify Issues
Issue Analysis
| Issue | Analysis Method |
|---|---|
| High material cost | Filter: Component Cost / Unit > threshold, Group by Product, Check material prices, scrap, BoM |
| High operation cost | Filter: Operation Cost / Unit > threshold, Group by Product, Check actual time, work center costs |
| Low yield rate | Filter: Yield Percentage < 95%, Group by Product, Check material quality, process, training |
Custom Dashboard
Key points
• Total Cost (KPI): Total cost this month
• Cost Trend (Line chart): 6-month cost trend
• Top Products (Bar chart): Top 10 highest cost products
• Yield Rate (Gauge): Average completion rate
Integration with Accounting
Key points
• Export Manufacturing Analysis at month end
• Reconcile with accounting journal entries
• Confirm manufacturing costs are accurate
• Adjust if discrepancies exist