This is a business decision which could be based on terms of data storage space, printing equipment, supplies consumption, ongoing processes for control and auditing of account balances, level of detail required for the entries, human resources and labor allocated in the responsible area, as well as other direct or indirect considerations that you may identify.
The good news is that Manufacturing accounting programs, Work In Progress-Completions (P31802) & Work Order Variances (Standard Costing) (P31804), Work Order Closing - Actual Costing (P31806) and MFG Accounting for Orderless Completion (P31862) offer to users the options to summarize or not journal entries and/or report printouts.
If your shop floor activity performs many partial completions and issues during the lifetime of each work order and you decide to create batches only once the final completion is performed, and prefer as few entries as possible, then you may choose the summarization mode.
Combining Summary and detailed?
Yes, you can combine summarized journal entries and print a detailed report for better understanding of what each summarized batch includes. It is important that users distinguish the outcome of each mode in the Account Ledger (F0911) and the printing of the batches.
Remember that when summarization is set for Material Issues WITHIN Work Orders, the effect is that the program will summarize journal entries in F0911 G/L per each work order, and if desired to view printout in this mode, you will setup the report as well. While when setting up Summarize by Account ACROSS Work Orders, the summarization is done for all work orders processed, where selecting '1' will reduce the number of journal entries. If desired, users may still print out in detailed mode, using the Report processing option by leaving it blank.
Best Practice is to run your versions in proof mode first to view any errors that would prevent processing in final mode.
For more information see Creating Manufacturing (WIP) Journal Entries (Doc ID 1579651.1) .