| 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
- 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
{"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
