A holistic approach is always better than a siloed view especially where production and accounting meet. Production cares that it can produce a unit and that the transactions can be started, reported as finished, and ended. Accounting cares about which ledger account was used and whether costing was correct. Both views are important, and both views are needed.
The production team and the accounting team need to agree to the components of the costing sheet setup (material, burden and overhead). Learning objectives include:
• Who owns the costing sheet, and what needs to be setup for these to work?
• What are the resource and resource groups, and who owns the setup?
• Who owns updating the standard rates on the resources?
• How often is this done, and where should those numbers come from?