Commerce Cost Accounting

Commerce Cost Accounting

Track item costs using multiple costing methods, manage cost layers, analyze variances, and value inventory.

How It Works

1. Set item costs with material, labor, and overhead components.
2. Choose costing method: Average, FIFO, LIFO, Standard, or Specific.
3. Create cost layers as inventory is received.
4. Issue from cost layers when inventory is consumed (FIFO/LIFO order).
5. Track cost variances (purchase, material, labor, overhead).
6. Roll up BOM costs for manufactured items.
7. Generate inventory valuation reports.

Usage

• CLI: stateset cost ... or stateset "set cost for WIDGET-001"
• Writes require --apply.
• MCP tools: set_item_cost, get_item_cost, list_item_costs, create_cost_layer, issue_from_cost_layer, record_cost_variance, create_cost_adjustment, approve_cost_adjustment, rollup_bom_cost, get_inventory_valuation, get_sku_cost_summary.

Permissions

• Read: get_item_cost, list_item_costs, get_inventory_valuation, get_sku_cost_summary — no --apply needed.
• Write: set_item_cost, create_cost_layer, issue_from_cost_layer, record_cost_variance, rollup_bom_cost — requires --apply.

Examples

stateset cost set WIDGET-001 --method standard --material 8.00 --labor 3.00 --overhead 1.50 --apply
stateset cost layers WIDGET-001 --method fifo
stateset cost rollup BOM-ASSY-100 --apply
stateset cost valuation --warehouse WH-EAST --as-of 2025-06-30

Costing Methods

• Average: Weighted average of all receipts
• FIFO: First In, First Out (consume oldest first)
• LIFO: Last In, First Out (consume newest first)
• Standard: Predetermined cost with variance tracking
• Specific: Individual unit cost identification

Status Flows

Cost Adjustment: Pending -> Approved -> Applied (or Rejected) Cost Layer: Open -> Partially Issued -> Fully Issued Variance: Detected -> Reviewed -> Posted (or Dismissed)

Output

{"status":"cost_set","sku":"WIDGET-001","cost_method":"standard","unit_cost":12.50,"material":8.00,"labor":3.00,"overhead":1.50}

Present Results to User

• SKU and current unit cost with breakdown.
• Costing method and active cost layers.
• Variance amounts and types.
• BOM rollup total with component costs.
• Inventory valuation totals.

Troubleshooting

• Variance too high: review standard cost vs actual receipts.
• Cost adjustment rejected: provide justification and re-submit.
• BOM rollup incomplete: ensure all component costs are set.
• FIFO/LIFO mismatch: verify cost layers are properly ordered by receipt date.

Error Codes

• COST_BOM_INCOMPLETE: One or more BOM components are missing cost data for rollup.
• COST_VARIANCE_THRESHOLD: Actual cost variance exceeds the acceptable threshold for the costing method.
• COST_LAYER_MISMATCH: Cost layers are not properly ordered by receipt date for FIFO/LIFO issuance.

Related Skills

• commerce-manufacturing — BOMs and work orders that drive cost rollups
• commerce-inventory — inventory valuation tied to cost layers
• commerce-general-ledger — journal entries for cost variance postings

References

• references/costing-methods.md
• /home/dom/stateset-icommerce/crates/stateset-core/src/models/cost_accounting.rs
• /home/dom/stateset-icommerce/crates/stateset-embedded/src/cost_accounting.rs