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Manufacturing Flow

Complete end-to-end documentation of manufacturing transactions in NetSuite - covering work orders, assembly builds, and outsourced manufacturing.


In This Section

PageDescription
Work OrdersCreating and managing work orders
Assembly BuildCompleting work orders and building assemblies
Outsourced ManufacturingVendor-produced assemblies and special orders

Master Flow Diagram

COMPLETE MANUFACTURING FLOW (ALL PATHS)
─────────────────────────────────────────────────────────────────

┌─────────────────────────────────────────────────────────────────┐
│ IN-HOUSE MANUFACTURING │
├─────────────────────────────────────────────────────────────────┤
│ │
│ ┌─────────────────┐ │
│ │ WORK ORDER │ │
│ │ GL: None │ │
│ │ Inv: Commits │ │
│ └────────┬────────┘ │
│ │ │
│ ┌──────────────────┼──────────────────┐ │
│ │ │ │ │
│ ▼ ▼ ▼ │
│ ┌────────────────┐ ┌──────────────┐ ┌──────────────────┐ │
│ │ STANDARD BUILD │ │ PARTIAL BUILD│ │ WIP TRACKING │ │
│ │ (One step) │ │ (Multiple) │ │ (Advanced) │ │
│ └───────┬────────┘ └──────┬───────┘ └────────┬─────────┘ │
│ │ │ │ │
│ ▼ ▼ ▼ │
│ ┌────────────────┐ ┌──────────────┐ ┌──────────────────┐ │
│ │ ASSEMBLY BUILD │ │ MULTIPLE │ │ OPERATION │ │
│ │ GL: Components │ │ BUILDS │ │ COMPLETIONS │ │
│ │ + Assembly │ │ │ │ │ │
│ │ Inv: Transform │ │ │ │ │ │
│ └───────┬────────┘ └──────┬───────┘ └────────┬─────────┘ │
│ │ │ │ │
│ └──────────────────┴───────────────────┘ │
│ │ │
│ ▼ │
│ ┌────────────────┐ │
│ │ WORK ORDER │ │
│ │ CLOSE │ │
│ │ GL: Variances │ │
│ └────────────────┘ │
│ │
└─────────────────────────────────────────────────────────────────┘

┌─────────────────────────────────────────────────────────────────┐
│ OUTSOURCED MANUFACTURING │
├─────────────────────────────────────────────────────────────────┤
│ │
│ Sales Order (Special Order Item) │
│ │ │
│ ▼ │
│ ┌────────────────┐ ┌─────────────────┐ │
│ │ PURCHASE ORDER │ ──▶ │ ITEM RECEIPT │ │
│ │ (to Vendor) │ │ (Finished │ │
│ │ │ │ Assembly) │ │
│ └────────────────┘ └────────┬────────┘ │
│ │ │
│ ▼ │
│ ┌────────────────┐ │
│ │ FULFILL TO │ │
│ │ CUSTOMER │ │
│ └────────────────┘ │
│ │
└─────────────────────────────────────────────────────────────────┘

Manufacturing Basics (For Non-Accountants)

The Core Concept

MANUFACTURING = TRANSFORM COMPONENTS INTO ASSEMBLIES
─────────────────────────────────────────────────────────────────

Input:
Component A: 2 units @ $10 = $20
Component B: 1 unit @ $15 = $15
Component C: 3 units @ $5 = $15
──────────────────────────────
Total Component Cost: $50

Output:
Assembly X: 1 unit @ $50 = $50 (cost of components)
+ Labor $20 (if tracked)
+ Overhead $10 (if allocated)
──────────────────
Total Cost: $80

Key Terms

TermMeaning
BOM (Bill of Materials)Recipe - lists components needed
Work OrderProduction order - what to build
Assembly BuildCompleting production - consuming components
Assembly ItemThe finished product
Component ItemsParts that go into the assembly
RoutingManufacturing steps/operations

GL Flow

MANUFACTURING GL FLOW
─────────────────────────────────────────────────────────────────

Components consumed:
WIP (or Assembly) $50 Dr ← Building the assembly
Component Inventory $50 Cr ← Parts used

Assembly completed:
Assembly Inventory $50 Dr ← Finished product
WIP (or Component) $50 Cr ← Production complete

Net Result:
Components: ↓ decreased
Assembly: ↑ increased
Total inventory value: Same (transformed, not created)

Quick Reference

GL vs Inventory Summary

TransactionGL Posts?Inventory Impact
Work OrderNoCommits components
Assembly BuildYesComponents ↓, Assembly ↑
Work Order IssueYesComponents ↓, WIP ↑
Work Order CompletionYesWIP ↓, Assembly ↑
Work Order CloseYes*Variance accounts

*If variances exist

Manufacturing Types

TypeBOM Required?Routing?Best For
Assembly ItemYesOptionalSimple manufacturing
Kit/PackageYesNoBundle items
Work OrderYesOptionalTracked production

Next Steps