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Single Level and Rolled Up Cost Shares in Microsoft Dynamics NAV

ArcherPoint How-To Blog: Step-by-step instructions on how to perform specific tasks in Microsoft Dynamics NAV

If you are a manufacturing company using the Dynamics NAV Standard Cost Method, it is important that you understand the concept of Single Level and Rolled Up cost Shares.

When you Roll Up Standard Costs in Dynamics NAV, the system not only populates the Standard Cost Field for the manufactured items, but also populates the following fields:

  • Single Level Material
  • Single Level Capacity
  • Single Level Capacity Overhead
  • Single Level Subcontracting
  • Single Level Manufacturing Overhead
  • Rolled Up Material
  • Rolled Up Capacity
  • Rolled Up Capacity Overhead
  • Rolled Up Subcontracting
  • Rolled Up Manufacturing Overhead

If we look at an Item Card from Dynamics 2013, we see that the Standard Cost for this item is 352.999. 

Standard Cost for an item from the Item Card

Figure 1 – Standard Cost for an item from the Item Card

If we dig a bit deeper, we will see that the Standard Cost is broken down to Rolled Up Material Cost and Rolled Up Capacity Cost.

Standard Cost broken down to Rolled Up Material Cost and Rolled Up Capacity Cost

Figure 2 – Standard Cost broken down to Rolled Up Material Cost and Rolled Up Capacity Cost

And the Standard Cost is also broken down to its Single Level Material Cost and the Single Level Capacity Cost.

Standard Cost broken down to Single Level Material Cost and the Single Level Capacity Cost

Figure 3 – Standard Cost broken down to Single Level Material Cost and the Single Level Capacity Cost

What is the difference then between Rolled Up and Single Level Cost Shares?

For a produced item, if you want to know the total content of Material, Capacity, Capacity Overhead, Subcontracting, or Manufacturing Overhead, you would look at the Rolled Up Cost Shares. Looking at the example below, we can see that the Rolled Up Cost Shares are the summed up costs from all of the BOM layers below.

Rolled Up Cost Shares (Taken from Dynamics NAV Manufacturing Costing Training Manual)

Figure 4 – Rolled Up Cost Shares (Taken from Dynamics NAV Manufacturing Costing Training Manual)

If, however, you want to know the ‘Value Added’ at a single BOM layer for a produced item, you would look at the Single Level Cost Shares. Notice in the example below that the Single Level Material contains not only the Material added at that layer, but all of the cost from the layers below.

Single Level Cost Shares (Taken from Dynamics NAV Manufacturing Costing Training Manual)

Figure 5 – Single Level Cost Shares (Taken from Dynamics NAV Manufacturing Costing Training Manual)

When a Dynamics NAV Released Production Order is changed to a Finished Production Order, the Adjust Cost-Item Entries Program uses the Single Level Cost Shares to calculate variances for that Production Order. 

Below are examples of the Single Cost Level and Roll Up Reports

Dynamics NAV Single Level Cost Shares Report

Figure 6 – Dynamics NAV Single Level Cost Shares Report

Dynamics NAV Rolled Up Cost Shares Report

Figure 7 – Dynamics NAV Rolled Up Cost Shares Report

If you would like more information on this subject or another Dynamics NAV subject, please contact ArcherPoint.

Read more "How To" blogs from ArcherPoint for practical advice on using Microsoft Dynamics NAV.

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