AgentSkillsCN

commerce-cost-accounting

管理商品成本、成本层级、成本差异以及库存计价。无论是设定标准成本、追踪先进先出或后进先出的成本层级，还是分析成本差异、汇总物料清单成本，此功能都能助您轻松驾驭。

SKILL.md
--- frontmatter
name: commerce-cost-accounting
description: Manage item costs, cost layers, variances, and inventory valuation. Use when setting standard costs, tracking FIFO/LIFO cost layers, analyzing variances, or rolling up BOM costs.

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

  • •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.
  • •Writes require --apply.

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

Variance Types

  • •Purchase: actual vs standard purchase price
  • •Material: actual vs standard material usage
  • •Labor: actual vs standard labor cost
  • •Overhead: actual vs standard overhead
  • •Efficiency: actual vs standard quantity
  • •Volume: over/under absorption of fixed costs

Cost Adjustment Statuses

  • •Pending -> Approved -> Applied (or Rejected)

Output

json
{"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.

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