Costing in Pharmaceutical & Consumable Procurement - hmislk/hmis GitHub Wiki
Quick Reference Guide for Accountants
| Section | Inputs (User-Entered) | Calculated Values | Notes / Rules |
|---|---|---|---|
| Bill Level | • Bill Discount• Bill Tax• Bill Expenses (Included)• Bill Expenses (Not Included) | • Gross Total = Σ Line Net Totals• Net Total = Gross Total + Tax + Included Expenses – Discount | Bill-level values allocated proportionally to items. Do not re-sum to avoid circular dependency. |
| Item Level (AMP / AMPP) | • Quantity (Qty)• Free Quantity• Purchase Rate (PR)• Line Discount Rate• Line Tax Rate• Line Expense Rate• Retail Rate (RSR)• Wholesale Rate (WSR) | • Line Gross Rate = PR• Line Net Rate = PR + Tax – Discount• Line Cost Rate = Net ÷ Qty (always per unit)• Line Gross Total = PR × Qty• Line Discount = DR × Qty• Line Tax = TR × Qty• Line Expense = ER × Qty• Line Net Total = Gross + Tax + Expense – Discount | Pack rates converted to unit basis for cost rate. Free qty included in cost rate (dilutes cost). |
| Allocation of Bill Values | — | • Bill Discount Value• Bill Expense Value• Bill Tax Value• Bill Net Value | Allocated proportionally to Line Net Total. Free quantities excluded. |
| Final Item Totals | — | • Gross Total = Line Gross Total• Total Discount = Line Discount + Bill Discount• Total Tax = Line Tax + Bill Tax• Total Expense = Line Expense + Bill Expense• Net Total = Line Net Total + Bill Net Value | Per-unit rates derived by dividing totals by Qty. |
| Stock Valuation | — | • Cost Rate = Paid Value ÷ (Qty + Free Qty)• Value at Retail = RSR × (Qty + Free Qty)• Value at Wholesale = WSR × (Qty + Free Qty)• Value at Purchase = PR × (Qty + Free Qty)• Value at Cost = Cost Rate × (Qty + Free Qty) | Stock always valued at Cost Rate, not PR × Stock. |
| Sign Conventions | — | • Stock Inflow = +Qty• Stock Outflow = –Qty• Expenditure = Negative Value• Income = Positive Value | Ensures ledger reconciliation. |