web
You’re offline. This is a read only version of the page.
close
Skip to main content

Announcements

No record found.

News and Announcements icon
Community site session details

Community site session details

Session Id :
Small and medium business | Business Central, N...
Suggested Answer

Why "Last direct cost" is different from ""standard cost"/"unit cost" in item card created for finished products.

(0) ShareShare
ReportReport
Posted on by 60

Hi, 

In the item card for finished products, we are using "standard cost" costing method. These finished products stock are increased via Production orders. 

In the below example, we set one standard cost  - 323.39 and it appears in "unit cost" and "standard cost". However, I don't understand why "Last direct cost" is different from these costs as I have never used any cost other than 323.39 for this item card. Most likely it has got to do something with production orders that I process to produce these items but I am unable to figure out the reason for this difference! 

It would be greatly appreciated if anyone can provide me a feedback on this. Thanks!

pastedimage1627908568559v2.png 

I have the same question (0)
  • Suggested answer
    Teddy Herryanto (That NAV Guy) Profile Picture
    14,300 Super User 2026 Season 1 on at

    Standard cost is the cost that you decide, either manually or by running calculate function.

    Last direct cost comes from three places:

    1) Last Purchase Price

    2) Last Positive/Purchase journal unit amount

    3) Production output - the field is updated to the cost per unit of the output entry the first time the Adjust Cost - Item Entries batch job is run after the output posting.

    So your standard cost and last direct cost can differ.

  • Suggested answer
    Gerardo Rentería García Profile Picture
    25,547 Most Valuable Professional on at
  • Suggested answer
    Jun Wang Profile Picture
    8,208 Moderator on at
    you would need to ensure below and interpret the cost in different places. Roll up the costs for the item. Then ensure the costing has been adjusted. If the finished item has a standard cost of 100, and a user has made a purchase of that item with cost of 30. It will show the last direct cost as 30. 

Under review

Thank you for your reply! To ensure a great experience for everyone, your content is awaiting approval by our Community Managers. Please check back later.

Helpful resources

Quick Links

Introducing the 2026 Season 1 community Super Users

Congratulations to our 2026 Super Stars!

Congratulations to our 2025 Community Spotlights

Thanks to all of our 2025 Community Spotlight stars!

Leaderboard > Small and medium business | Business Central, NAV, RMS

#1
OussamaSabbouh Profile Picture

OussamaSabbouh 1,840 Super User 2026 Season 1

#2
YUN ZHU Profile Picture

YUN ZHU 1,080 Super User 2026 Season 1

#3
Dhiren Nagar Profile Picture

Dhiren Nagar 846 Super User 2026 Season 1

Last 30 days Overall leaderboard

Featured topics

Product updates

Dynamics 365 release plans