# Item Wise Production Cost

Per-item production cost breakdown for a date range — raw material cost, overhead cost, employee wages, by-product cost, total cost, and unit cost. Show Detailed expands each item with raw material lines and dynamic overhead columns per expense account.

On this page

Overview Use Cases Filters Columns Actions FAQ

Overview

Go to Production → Reports → Item wise production cost.

What it shows. One row per finished item with quantity, material cost, overhead cost, employee wages, by-product cost, total cost, and unit cost. Detailed mode adds raw material sub-lines and per-expense overhead columns.

Overhead vs employee wages. Overhead Cost includes only overhead charge lines from Production Vouchers (expense accounts defined on the BOM or entered on the voucher). Employee Wages is a separate column for piece-rate or hourly wage lines on the same vouchers. Total Cost = Material Cost + Overhead Cost + Employee Wages − By Product Cost.

Employee wages. The Employee Wages column shows wage cost aggregated per item. This requires Enable Piece-Rate/Hourly-Rate Wages in Production in Payroll Settings and wage lines on the source Production Voucher.

When to use it. Use for product costing review, comparing unit costs across items, and identifying high-overhead or high-labour products.

Use Cases

Finance — Review unit cost trends by item for a month or quarter, including separate overhead and employee wage components.
Production costing — Use Show Detailed to see which raw materials and overhead accounts drive cost on a specific item.
Payroll / labour review — Compare employee wage cost per item alongside overhead charges without mixing the two.

Filters

Quick filters: Date range, Employee. Advanced Filter: Item, Center, Batch, Brand, Item Group, Variant, Inventory Bin, Branch.

Columns

| **Column** | **Description** | |------------|-----------------| | Item | Finished item. | | Quantity | Total quantity produced. | | Unit | Unit of measure. | | Material Cost | Total raw material cost. | | Overhead Cost | Total overhead charge cost from Production Voucher overhead lines only. | | Employee Wages | Total employee wage cost from Production Voucher wage lines. | | By Product Cost | By-product credit. | | Total Cost | Net production cost (material + overhead + employee wages − by-product). | | Unit Cost | Cost per unit. | Show Detailed adds: | **Sub-table** | **Columns** | |---------------|-------------| | Raw Materials | Item, Batch, Unit, Qty, Unit Cost, Cost | | Overheads | Dynamic columns per expense account, Total Cost, Unit Cost (overhead charges only; employee wages are not included here) |

Actions

Generate — run the report
Show Detailed / Hide Detailed — expand or collapse line detail
More — Show In Report Unit / Show In Inv Unit
Export — export to Excel
Print — print the report
Advanced Filter — open additional filter fields
clear — reset active advanced filters

FAQ

Why is By Product Cost shown as a separate column?
By-products reduce net cost. Total Cost reflects material, overhead, and employee wages minus by-product value.

Are employee wages included in Overhead Cost?
No. Overhead Cost and Employee Wages are separate columns. Overhead Cost is from expense-account overhead lines; Employee Wages is from wage lines on Production Vouchers.

Cost components?
Raw material, overhead charges, employee wages, and by-product allocation from vouchers.

Date range?
Keep within 12 months for performance.

Can I export this report?
Yes — use Export from report actions for Excel analysis.

Which production setting affects this?
Review Production Settings for variance, quantity, and BOM rules.