Sakata Seed (1377) · PolicyAdvanced
Change in Manufacturing Cost Accounting Following the Launch of the New Core System
First written in FY2022-Q2. 1 of 2 entries say "Advanced", first in FY2022-Q3. Latest entry: FY2022-Q3.
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Change in manufacturing cost classification following the launch of a new core business systemA theme 1 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2022-Q3AdvancedAnnual report
「なお、この変更により、当第３四半期連結累計期間において、従来、販売費及び一般管理費に計上されていた経費592百万円が、売上原価に295百万円、商品及び製品に288百万円、仕掛品に８百万円計上されたことで、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ296百万円増加しております。」
新基幹システム稼働に伴う製造原価の計上方法変更について、第３四半期累計で592百万円を振り替え、営業利益等への影響額296百万円を開示した。 - FY2022-Q2First statedAnnual report
「From the beginning of the first quarter of the current consolidated accounting period, we changed the treatment of some expenses previously recorded as selling, general and administrative expenses so that they are recorded as manufacturing costs.」
Following the launch of the new core system at the beginning of the first quarter, some expenses were reclassified from selling, general and administrative expenses to manufacturing costs.