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Definition

The consumption determination is concerned with the procedures for the determination of the materials consumption quantities in the manufacturing. The actual consumption quantity evaluated to the materials price permits the posting of actual material costs on the production orders. It is a means for material disposition and serves the progressing and the manufacturing Controlling.

Purpose

The consumption determination permits

  • the determination of actual material costs in production
  • the actualization of the stocks
  • the evaluation of material consumption in the GuV calculation and in the production Controlling.

For consumption determination four procedures are suitable:

  1. Indirect determination of the materials consumption by the inventory difference between two stocktaking times
  2. Current seizing of the camp exits with ordering goods lights
  3. Automatic booking of the goods despatched by retrograde consumption determination
  4. Flow measurement e.g. in process orientated production or the discrete partial flow e.g. when Kanban control. Consumption corresponds to the flow integrated over the time.

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