eVolva enterprise architecture

Product-to-Cash Architecture with Manufacturing & Back-End Accounting

Product Master + Customer Master + Supplier Master + Inventory Ledger + Purchasing + BOM + Manufacturing Order/WIP + Sales Order + Integration Platform — connected to a complete financial accounting layer.

🏭
Source Master

Supplier Master

One supplier identity for procurement, invoices, payments, tax, and performance tracking.

  • Supplier code, contacts, bank & tax data
  • Approved materials and services
  • Payment terms, currency, lead time, MOQ
VendorAP AccountTax
🏷️
Identity Backbone

Product Master

Defines every material and sellable item consistently across operations and finance.

  • Raw / packaging / semi-finished / finished goods
  • SKU, UOM, barcode/GTIN, category, tax
  • Inventory valuation class & COGS mapping
SKUValuation ClassRevenue / COGS Map
👥
Demand Master

Customer Master

One customer identity for sales, credit, invoicing, collections, and reporting.

  • Customer / outlet / billing & delivery
  • Credit limit, payment terms, price group
  • AR reconciliation account & tax profile
AR AccountCreditTax
🛒
Procure

Purchasing

Converts demand into purchase commitments and inbound material transactions.

  • Requisition → Purchase Order
  • Goods Receipt / supplier return
  • Supplier Invoice & 3-way match
  • PO → GR → Invoice audit trail
POGR/IRAP
🏬
Stock & Value Backbone

Inventory Ledger

Records both the physical movement and financial value of stock.

  • Raw Material, WIP, Finished Goods
  • Transfers, adjustments, reservations
  • Batch / lot / warehouse / location
  • Quantity + value + costing method
On HandWIP ValueFG ValueCOGS
🧩
Production Structure

BOM

Defines the standard material recipe and cost structure for a manufactured product.

  • Component SKU, quantity & UOM
  • Version, effective date, scrap factor
  • Standard material cost roll-up
RecipeStandard CostYield
⚙️
Produce

Manufacturing Order / WIP

Controls conversion of materials into finished goods while accumulating production cost.

  • Material issue → WIP
  • Labor / machine / overhead absorption
  • Scrap, yield & production variance
  • Finished Goods receipt
WIPAbsorptionVariance
📄
Sell & Collect

Sales Order

Connects customer demand to stock reservation, delivery, revenue, receivables, and cash.

  • Order → reservation → delivery
  • Invoice / tax / credit note
  • Customer receipt & allocation
  • Delivery creates COGS movement
RevenueARCOGSTax
🔗
Connect & Orchestrate

Integration Platform

Moves operational and accounting events between ERP, DMS, WMS, POS, e-commerce, banks, tax systems, partners, and legacy software.

APIOrders, products, customers, inventory availability, payments.
EventsGoodsReceived, MaterialIssued, ProductionCompleted, InvoicePosted, PaymentReceived.
EDISupplier/retailer PO, ASN, invoice and remittance documents.
WebhooksReal-time external notifications for operational state changes.
Legacy AdapterMaps old schemas into the canonical eVolva domain model.
🧾
Financial Backbone

Back-End Accounting & Controlling

Operational transactions automatically create controlled subledger and General Ledger postings. Users should not manually re-key normal business transactions into accounting.

Accounts PayableSupplier invoice, credit note, due date, payment, withholding tax.
Inventory AccountingRaw material, WIP, finished goods, stock variance and valuation.
Manufacturing CostingMaterial, labor, overhead, WIP, standard/actual cost and variance.
Accounts ReceivableCustomer invoice, credit note, receipt, allocation, aging and credit exposure.
Revenue & COGSRevenue recognition at invoice/delivery policy and matching cost of goods sold.
Cash & BankSupplier payments, customer receipts, bank clearing and reconciliation.
TaxInput tax, output tax, withholding, tax code mapping and reporting.
General LedgerCompany, currency, account, cost center, profit center, period and audit trail.

End-to-End Operational Flow

Each operational step generates inventory and accounting consequences without breaking the core business flow.

01
🏭
SupplierVendor master & terms
02
🛒
PurchasingPO, GR, supplier invoice
03
📦
Raw MaterialQuantity + financial value
04
🧩
BOMRecipe & standard cost
05
⚙️
Manufacturing / WIPConsume + convert + absorb
06
🏬
Finished GoodsFG quantity + value
07
📄
Sales OrderDeliver, invoice, collect
08
👥
CustomerAR, payment & profitability

Typical Automatic Accounting Entries

Illustrative postings; exact accounts depend on the company chart of accounts and accounting policy.

Business EventDebitCreditAccounting Purpose
Raw Material Goods ReceiptDr Raw Material InventoryCr GR/IR ClearingRecognize received material value before supplier invoice.
Supplier InvoiceDr GR/IR Clearing
Dr Input Tax		Cr Accounts PayableRecognize vendor liability and recoverable input tax.
Supplier PaymentDr Accounts PayableCr Bank / CashSettle supplier liability.
Material Issue to ProductionDr Work in ProcessCr Raw Material InventoryMove material cost into production.
Labor / Overhead AbsorptionDr Work in ProcessCr Labor / Overhead AbsorptionAccumulate conversion cost into WIP.
Production CompletionDr Finished Goods InventoryCr Work in ProcessTransfer completed production value into finished goods.
Sales Delivery / Goods IssueDr Cost of Goods SoldCr Finished Goods InventoryRecognize cost associated with goods delivered.
Customer InvoiceDr Accounts ReceivableCr Sales Revenue
Cr Output Tax		Recognize customer receivable, revenue and tax.
Customer ReceiptDr Bank / CashCr Accounts ReceivableSettle customer receivable.
Inventory Write-off / DamageDr Inventory Loss / VarianceCr InventoryRecognize physical loss or adjustment.
Production VarianceDr/Cr Production VarianceCr/Dr WIP or FG AdjustmentCapture differences between standard and actual production cost.

Financial Control Dimensions

Every automatic journal should carry enough dimensions to support audit, management accounting, and profitability analysis.

Document ControlDocument type, posting date, source document, reference number, approval status.
OrganizationalCompany, business unit, branch, warehouse, plant, sales organization.
Management AccountingCost center, profit center, project, production order, sales channel, salesperson.
FinancialGL account, currency, tax code, exchange rate, fiscal period, reconciliation account.
Core design principle: operational modules create the business event; the accounting engine translates that event into balanced financial postings using configurable account-determination rules. This keeps Product, Purchasing, Manufacturing, Inventory and Sales tightly integrated without duplicating data entry.