Determination of consumption

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The determination of consumption deals with the procedure for determining the amount of material used in production . The actual consumption quantity, valued at the material price, allows the actual material costs to be posted to the production orders . It is a means of material disposition and is used for production control and production controlling .

purpose

The determination of consumption allowed

• the determination of the actual material costs in production
• the update of stocks
• the evaluation of material consumption in the income statement and in production controlling.

Four methods are suitable for determining consumption:

1. Indirect determination of material consumption through the stock difference between two inventory times
2. Continuous recording of warehouse issues with goods receipts
3. Automatic posting of goods issues through retrograde consumption calculation
4. Flow measurement z. B. in process-oriented production or the discrete flow of parts z. B. with Kanban control. The consumption corresponds to the flow integrated over time.