Overview
The Manufacturing module provides IFRS-compliant cost accounting plus a production platform: industry packs, nested recipes/BOM, work centres, work orders with RAW→WIP→FG, and job cards. Stock availability for materials uses HQ/branch inventory pools, mirrored by warehouse locations.
Production platform (how to run a job)
1. Recipes & packs
Open Recipes/BOM. Optionally enable an industry pack, then create a platform recipe (finished product, yield/scrap, nested BOM, optional routing).
2. Stock ready
Materials must sit in the correct HQ or branch pool. Receive into warehouse RAW with pool credit, or allocate from HQ. See Warehousing.
3. Work order board
Manufacturing → Work Orders (WIP): create WO (product, qty, site mode, optional recipe). Then Pick → Release → Issue → Complete.
4. Location moves
- Issue — pool consume + RAW → WIP
- Complete — FG into pool + WIP → FG
- Pick list compares pool vs warehouse RAW
Job cards
Use Job Cards for workshop / quotation-driven jobs (materials, labour, VIN/BoQ fields when packs are on). Status flows to completed and ready-to-invoice. For batch production with location WIP, prefer the Work Orders board.
Open Manufacturing
Open Recipes
Key Features & IFRS cost accounting
IFRS Compliance Dashboard
IAS 2 Compliance
Inventory valuation for tangible goods
IAS 38 Compliance
Intangible asset accounting
IAS 16 Compliance
Property, Plant & Equipment allocation
IFRS 15 Integration
Revenue recognition for digital products
Multi-Product Type Support
- Raw material cost tracking
- Direct labor cost allocation
- Manufacturing overhead distribution
- Work-in-progress (WIP) inventory management
- Standard inventory valuation methods
- Airtime/Phone Credits: Platform costs, commission tracking
- Software Applications: Development, licensing, and maintenance costs
- Digital Content: Creation, distribution, and marketing costs
- Subscription Services: Operating and customer acquisition costs
- Software Licenses: Acquisition and implementation costs
- Patents & Trademarks: Legal and registration costs
- Development Assets: R&D capitalization
- Intellectual Property: Valuation and amortization
Advanced Cost Allocation Methods
Direct Cost Assignment
Direct allocation to specific products
Activity-Based Costing (ABC)
Cost drivers and activity pools
Standard Costing
Predetermined costs with variance analysis
Job Order Costing
Project-specific cost tracking
Process Costing
Continuous production cost averaging
Real-Time Analytics & Reporting
Interactive Charts
- Cost Breakdown Analysis: Bar chart showing cost categories
- Product Type Distribution: Doughnut chart of product mix
- Cost Allocation Summary: Pie chart of allocation methods
Summary Metrics
- Raw Materials Total
- Direct Labor Costs
- Manufacturing Overhead
- Intangible Assets Value
- Work-in-Progress Inventory
- Total Production Costs
Data Management Examples
Tangible Goods
{
type: 'tangible',
rawMaterialCost: 50.00,
directLaborCost: 25.00,
manufacturingOverhead: 15.00,
totalUnitCost: 90.00,
inventoryValue: 4500.00
}
Digital Products
{
type: 'digital',
category: 'airtime',
developmentCost: 5000.00,
platformCost: 1000.00,
marketingCost: 2000.00,
operatingCost: 500.00,
revenueModel: 'commission'
}
Intangible Assets
{
type: 'intangible',
acquisitionCost: 10000.00,
licensingCost: 2000.00,
implementationCost: 3000.00,
usefulLife: 5,
amortizationMethod: 'straight-line'
}
Benefits & Value Proposition
Compliance
- IFRS Standardization
- Complete Audit Trail
- Regulatory Reporting
- Financial Transparency
Operational
- Better Cost Control
- Data-Driven Decisions
- Efficiency Tracking
- Scalability
Strategic
- Product Profitability
- Resource Optimization
- Cost Benchmarking
- Investment Planning
Financial Reporting Features
- Departmental cost allocation
- Activity-based cost distribution
- Overhead absorption rates
- Unit cost calculations
- Margin analysis
- Break-even analysis
- Standard vs. actual comparison
- Material, labor, overhead variances
- Performance metrics
- FIFO, LIFO, weighted average
- Lower of cost or market adjustments
- Obsolescence provisions
Workflow Integration
Product Creation Process
- Product Type Selection: Choose from tangible, digital, service, license, or intangible
- Cost Structure Definition: Set up relevant cost categories
- Allocation Method Selection: Choose appropriate costing method
- Initial Cost Entry: Record baseline costs
- Ongoing Cost Tracking: Regular cost updates and adjustments
Cost Entry Workflow
- Product Selection: Choose existing product
- Cost Type Classification: Select appropriate cost category
- Allocation Method: Specify cost allocation approach
- Quantity & Unit Cost: Enter detailed cost information
- Documentation: Add notes and supporting information