KITARAN PENGELUARAN Sistem Pengurusan Inventori Sistem Pengurusan Kos

KITARAN PENGELUARAN Sistem Pengurusan Inventori Sistem Pengurusan Kos

Kitaran Pengeluaran

The Conversion Cycle… transforms input resources, raw materials, labor, and overhead into finished products or services for sale. n consists of three subsystems: n the production system n the inventory system n the cost accounting system n

Production System n Involves the planning, scheduling, and control of the physical product through the manufacturing process determining raw materials requirements n authorizing the release of raw materials into production n authorizing work to be conducted in the production process n directing the movement of work through the various stages of production n

Production Methods Continuous Processing creates a homogeneous product through a continuous series of standard procedures. n Batch Processing produces discrete groups (batches) of products. n Make-to-Order Processing involves the fabrication of discrete products in accordance with customer specifications. n

Documents in the Batch Production System Sales Forecast - expected demand for the finished goods n Production Schedule - production plan and authorization to produce n Bill of Materials (BOM) - specifies the types and quantities of the raw materials and subassemblies used to produce a single finished good unit n

Documents in the Batch Production System n Route Sheet - details the production path a particular batch will take in the manufacturing process sequence of operations n time allotted at each station n n Work Order - uses the BOM and route sheet to specify the exact materials and production processes for each batch

Documents in the Batch Production System Move Ticket - records work done in each work center and authorizes the movement of the batch n Materials Requisition - authorizes the inventory warehouse to release raw materials for use in the production process n

Production Planning and Control Sales Forecast Inventory Status Report Engineering Specifications BOM and route sheets Raw Materials Requirements (Purchase Requisitions) Operations Requirements Production Scheduling work orders move tickets materials requisitions open work orders work centers job tickets time cards completed move tickets cost accounting payroll prod. plan. and control

Upon Completion of the Production Process… Finished Product and Closed Work Order Finished Goods Warehouse Closed Work Order Inventory Control status report of raw materials and finished goods Prod. Plan. and Control journal voucher General Ledger

Transaction Flow in a Production Control Application Production Control Departments Inventory Control Inventory status reports Raw materials Finished goods Factor availability report Cost Accounting General Ledger

Transaction Flow in a Production Control Application Production Control Departments Production order 1 2 3 N Inventory Control Cost Accounting General Ledger Production order 1 Production order 2 Journal voucher Post to WIP records Completed Post to production inventory order 2 records Journal voucher Materials placed in production

Transaction Flow in a Production Control Application Production Control Departments Material requisition 1 2 3 4 N Inventory Control Material requisition 1 2 3 Attach to completed production order Material requisition 2 N Cost Accounting Material requisition 1 Post to WIP records Completed Post to production inventory order 2 records General Ledger

Transaction Flow in a Production Control Application Production Control Departments Production schedule 1 2 Production schedule 1 Inventory Control Cost Accounting General Ledger Journal voucher Conversion costs D Job time cards Post to WIP records

Transaction Flow in a Production Control Application Production Control Departments Production status Inventory Cost Control Accounting Completed production order 2 General Ledger Summarize production Journal voucher Completed production cost report Cost of goods manufactured To management

SISTEM INVENTORI

Objektif � � � untuk meminimumkan jumlah kos dan memastikan terdapat inventori yang mencukupi untuk memenuhi permintaan. Mengurus penerimaan dan pengeluaran barang dari stor. Mengurus penjagaan barangan dalam stor. Mengesan pergerakan stok dalam simpanan. Merancang keperluan stok mengikut jadual pengeluaran.

Dokumen � � � Borang permintaan belian Pesanan belian Invois pembekal Baucer penerimaan Slip pembungkusan Kad stok Baucer kedudukan stok Baucer pengiraan stok Baucer gudang Permohonan pengeluaran stok Arahan penghantaran

Tahap sistem inventori � Pembelian � � Pemilihan pembekal-pembekal yang paling sesuai Penerimaan Hanya menerima barangan yang telah dipesan sahaja Pengesahan terhadap kuantiti dan kualiti barangan yang diterima � Memindahkan barangan kepada stor. � � � Penyimpanan / penjagaan Perlindungan barangan tersebut dari pencurian, kehilangan dan kebakaran � Senang diperolehi dan mudah dikesan � Bungkuskan dengan baik apabila adanya pemesanan barangan itu � Jumlah yang disimpan adalah sama jumlahnya dengan lejer stok � � Pengeluaran dari stor � Pastikan barang/stok yang keluar telah diperakukan

Inventory Control Penggunaan Inventori Baki Inventori Tahap inventori – maksima/minima Titik Pesanan Semula Economic order quantity (EOQ)

Inventory Control EOQ = 2×R×S P×I R = requirements for the item this period S = purchasing cost per order P = unit cost I = inventory carrying cost period.

Inventory Control Reorder point = Lead time × Average inventory usage rate

EOQ Inventory Model n n Objective: minimize total inventory costs while ensuring that adequate inventories exist to meet current demand Very simple too use, but assumptions are not always valid demand is known and constant n ordering lead time is known and constant n total cost per year of placing orders decreases as the order quantities increase n carrying costs of inventory increases as quantity of orders increases n no quantity discounts n

INVENTORY LEVEL EOQ Inventory Model Inventory Cycle Daily Demand EOQ Reorder Point Lead Time (days)

Just-in-Time (JIT) Production Just-in-time production is a term used to describe a production system in which parts are produced only as they are required in subsequent operations.

Just-in-Time (JIT) Production Vendor Raw materials inventory Operation 2 Operation 1 Finished goods inventory Work-inprocess inventory Customer

CIRI-CIRI SISTEM PENGURUSAN INVENTORI YANG BAIK � � Barang-barang yang diterima disemak bagi menentukan kesahihan pemesanan kuantiti dan kualiti seperti mana pesanan barangan diterima mengkut masa seharusnya ia diterima. Merancang penerimaan barang-barang dalam simpanan mudah dicari dan dikesan tidak terdapat terlebih atau terkurang stok

SISTEM PENGURUSAN KOS

Elements of the Cost Accounting System Inventory Control Work Centers materials requisitions job tickets completed move tickets COST ACCOUNTANTS STANDARDS Update WIP accounts DL DM Mfg. OH. Compute Variances

Cost Accounting System n Receipt of last move ticket signals completion of the production process n clerk removes the cost sheet from WIP file n prepares a journal voucher to transfer balance to a finished goods inventory account and forwards to the General Ledger department

Sistem perakaunan kos � � � satu proses mengenalpasti elemen-elemen kos dan prosedur-prosedur untuk mengumpul kos. sebahagian daripada sistem pengeluaran. prosedur dalam sistem perakaunan kos � Mengumpul Kos � Mengenalpasti elemen Kos � Mengenakan Kos Kepada Produk

Kos Perkilangan Bahan Mentah Buruh Langsung Belanja Langsung OH Perkilangan Inventori Kerja Dalam Proses (KDP) Barangsiap Kos Barang Dijual (KBDJ)

OBJEKTIF SISTEM � � Proses pengeluaran menepati jadual. Mengesan kos pengeluaran secara terperinci Melaporkan kedudukan pesanan pengeluaran, pusat kerja (jabatan) dan pekerja yang menunjukkan sisihan Mengawal beban kerja bagi setiap pusat dan menganalisis setiap pusat dengan berkesan.

REKOD, DOKUMEN DAN LAPORAN � � � lejer kos pengeluaran. lejer subsidiari lejer am kerja dalam proses akaun inventori laporan kawalan laporan kos pengeluaran

Langkah-langkah kawalan � Pengesahan Transaksi � Dokumen pesanan kerja menunjukkan keperluan pengeluaran dimana perbezaan diantara jangkaan perkhidmatan bagi produk dengan inventori barang siap ditangan bagi keperluan pelanggan. � Tiket pergerakkan kerja dan produk ditandatangani oleh penyelia bagi setiap pusat kerja untuk mengesahkan aktiviti bagi setiap kumpulan dan pergerakkan kerja dan produk. � Permohonan bahan dan lebihan perlu digunakan untuk benarkan penjaga stor keluarkan bahan.

Pengasingan Tugas � � � Perlu asingkan antara peyimpanan aset dan perekodan. Bahagian kawalan inventori perlu rekod perakaunan bahan mentah dan barang siap. aktiviti perekodan perlu diasingkan dengan pengawasan gudang inventori dan fungi inventori barang siap. Fungsi perakaunan kos bagi kerja dalam proses juga perlu diasingkan daripada pusat kerja dalam proses pengeluaran bahagian lejar am perlu independen sebagai bahagian yang mengesahkan Lejer am juga perlu diasingkan daripada bahagian kawalan inventori dan bahagian kos.

Penyeliaan � � Melantik penyelia yang bertanggungjawab bagi memantau pengeluaran bahan mentah dalam proses pengeluaran. Memantau dan menyemak kad masa pekerja dan tiket kerja bagi memastikan pekerja menjalankan kerja dengan baik dan berkualiti.

Kawalan aset dan rekod � � � Penggunaan lencana, pengawal keselamatan, CCTV dan loceng keselamatan. Penggunaan kos standard Dokumen sumber seperti kad masa pekerja.