Picking components in the warehose before manufacturing a product does take time. The value of this time is part of the products cost. Same thing with packing. The packing material used can be put in the BOM but where to put the picking and packing time? If one adds time to the routing for picking and packing that will multiply for each product manufactured, so... Can picking and packing be performed by modified working centers? Can costing be added to other operation types than manufacturing?
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If you treat as an operation in manufacturing, then you would assume that this is a direct cost to the manufacturing - e.g. depends on the number of products being produced. It's reasonable, because it's not the same pick/pack effort to manufacture 100 than 1000 in a manufacturing order.
If you consider that the pick/pack is not really depending on the volume being manufactured, then I would understand that you are starting to understand it as an indirect cost to the manufacturing process. In that case you could capture the cost as it is produced (each time a transfer is completed you record the cost), and then you would need to allocate the cost afterwards to each manufacturing order according to some cost distribution criteria.
If you were able to capture, in each pick/pack transfer, what manufacture is it for, then you would be able to do this cost allocation easily.
