1. KITARAN PENGELUARAN Sistem Pengurusan Inventori Sistem Pengurusan Kos

2. Kitaran Pengeluaran

3. The Conversion Cycle…
transforms input resources, raw materials, labor, and overhead into finished products or services for sale.
consists of three subsystems:
the production system
the inventory system
the cost accounting system 4

4. Production System
Involves the planning, scheduling, and control of the physical product through the manufacturing process
determining raw materials requirements
authorizing the release of raw materials into production
authorizing work to be conducted in the production process
directing the movement of work through the various stages of production 5

5. Production Methods
Continuous Processing creates a homogeneous product through a continuous series of standard procedures.
Batch Processing produces discrete groups (batches) of products.
Make-to-Order Processing involves the fabrication of discrete products in accordance with customer specifications. 6

6. Documents in the Batch Production System
Sales Forecast - expected demand for the finished goods
Production Schedule - production plan and authorization to produce
Bill of Materials (BOM) - specifies the types and quantities of the raw materials and subassemblies used to produce a single finished good unit 7

7. Documents in the Batch Production System
Route Sheet - details the production path a particular batch will take in the manufacturing process
sequence of operations
time allotted at each station
Work Order - uses the BOM and route sheet to specify the exact materials and production processes for each batch 8

8. Documents in the Batch Production System
Move Ticket - records work done in each work center and authorizes the movement of the batch
Materials Requisition - authorizes the inventory warehouse to release raw materials for use in the production process 9

9. 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 10

10. 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
journal voucher
Prod. Plan. and Control
General Ledger 11

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

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

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

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

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

16. Sistem Inventori

17. 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.

18. 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

19. 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
Rekod-rekod dikemaskinikan

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

21. 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 per period.

22. = Lead time × Average inventory usage rate
Inventory Control
Lead Time
Inventory Usage Rate
Reorder point
= Lead time × Average inventory usage rate

23. EOQ Inventory Model demand is known and constant
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
ordering lead time is known and constant
total cost per year of placing orders decreases as the order quantities increase
carrying costs of inventory increases as quantity of orders increases
no quantity discounts 12

24. EOQ Inventory Model INVENTORY LEVEL EOQ Reorder Point Time (days)
Inventory Cycle
Daily Demand
EOQ
INVENTORY LEVEL
Reorder
Point
Lead Time
Time (days) 14

25. 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.

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

27. 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 barangan
barang-barang dalam simpanan mudah dicari dan dikesan
tidak terdapat terlebih atau terkurang stok

28. Sistem Pengurusan Kos

29. Elements of the Cost Accounting System
Inventory Control
materials requisitions
Work Centers
job tickets
completed move tickets
COST ACCOUNTANTS
Update WIP accounts DL DM
Mfg. OH.
Compute Variances
STANDARDS 16

30. Cost Accounting System
Receipt of last move ticket signals completion of the production process
clerk removes the cost sheet from WIP file
prepares a journal voucher to transfer balance to a finished goods inventory account and forwards to the General Ledger department 17

31. 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

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

33. 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.

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

35. 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.

36. 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.

37. 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.

38. Kawalan aset dan rekod
Penggunaan lencana, pengawal keselamatan, CCTV dan loceng keselamatan.
Penggunaan kos standard
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