| 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
- Set item costs with material, labor, and overhead components.
- Choose costing method: Average, FIFO, LIFO, Standard, or Specific.
- Create cost layers as inventory is received.
- Issue from cost layers when inventory is consumed (FIFO/LIFO order).
- Track cost variances (purchase, material, labor, overhead).
- Roll up BOM costs for manufactured items.
- 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
