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Modul ke: Fakultas Program Studi Akuntansi Biaya Materials : Controlling, Costing and Planning Suryadharma Sim, SE, M. Ak 10 Ekonomi dan Bisnis S1 Manajemen

Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

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Page 1: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Modul ke:

Fakultas

Program Studi

Akuntansi Biaya Materials : Controlling, Costing and Planning

Suryadharma Sim, SE, M. Ak

10 Ekonomi dan

Bisnis

S1 Manajemen

Page 2: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Materials Procurement and Use

Although production processes and materials requirements vary, the cycle of procurement and use of materials usually involves the following steps:

1. For each product or product variation, engineering and planning determine the

design of the product, the materials specifications, and the requirements at

each stage of operations. Engineering and planning not only determine the

maximum and minimum quantities to run and the bill of materials for given

products and quantities but also cooperate in developing standards where

applicable. 2. The production budget provides the master plan from which details

concerning materials requirements are eventually developed. 3. The purchase requisition informs the purchasing agent concerning the

quantity and type of materials needed. 4. The purchase order contracts for appropriate quantities to be delivered at

specified dates to assure uninterrupted operations. 5. The receiving report certifies quantities received and may report results of

inspection and testing for quality.

Page 3: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

6. The materials requisition notifies the storeroom or warehouse to deliver

specified time or is the authorization for the storeroom to issue material to departments.

7. The materials ledger cards record the receipt and the issuance of each class

of materials and provide a perpetual inventory record.

Purchase of Materials

The actual purchase of all materials is usually made by the purchasing

department headed by a general purchasing agent. In some small and

medium size companies, however, department heads or supervisors have

authority to purchase materials as the need arises. In any case, systematic

procedures should be in writing in order to fix responsibility and to provide full

information regarding the ultimate use of materials ordered and received.

Page 4: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Purchase of Supplies, Services, and Repairs:

The procedure followed in purchasing productive materials should apply to all

departments and divisions of a business. Purchase requisitions, purchase

orders, and receiving reports are appropriate for accounting department

supplies and equipment, the company cafeteria, the first aid unit, the

treasurers office, the building service department, and the public relations,

personnel, sales and engineering departments, as well as all other

departments. If, for example, the accounting department needs new forms

printed, a requisition should be sent to the purchasing department in the usual

manner, and a purchase order should be prepared and sent to the printer.

Page 5: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Purchase Requisition Form

The purchase requisition originates with (1) stores or where house clerk

who observes that quantity on hand is at a set ordering minimum, (2) a

materials ledger clerk who may be responsible for notifying the purchasing

agent when to buy , (3) a works manager who foresees the need for special

materials or unusual quantities, (4) a research or engineering department

employee who needs materials or supplies of a special nature, or (5) a

computer that has been programmed to produce replenishment advice for

the purchasing department. For standard materials, little information other

than the stock number may be needed, and the purchasing agent uses

judgment concerning where to buy and the quantity to order. For other

purchases requests, it may be necessary to give meticulous descriptions,

blueprints, catalog numbers, weights, standards, brand names, exact quantities to order, and suggested prices.

Page 6: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Purchase Order Form:

The purchase order, signed by the purchasing agent or other official, is a

written authorization to a vendor to supply specified quantities of described

goods at agreed terms and at a designated time and place. As a

convenience, the vendors order forms may be used; but in typical practice,

the order forms are prepared by the purchasing company, and the form is

adapted to the particular needs of the purchaser. As a matter of record and

for accounting control, a purchase order should be issued for every

purchase of materials, supplies, or equipment. When a purchase

commitment is made by mail, telephone, or a sales representative, the

purchase order serves as confirmation to the vendor and places the

required documents in the hands of those concerned in the purchasing

company.

Page 7: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Receiving Materials

The function of the receiving department is to: unload and unpack

incoming materials; check quantities received against the shippers

packing list; identify goods received with descriptions on the purchase

order; prepare a receiving report; notify the purchasing department of

descriptions discovered; arrange for inspection when necessary; notify the

traffic department and the purchasing department of any damage in

transit; and rout accepted materials to the appropriate factory location.

Page 8: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Invoice Approval and Data Processing

By the time materials reach the receiving department, the company unusually

will have received the invoice from the vendor.

This invoice and a copy of the purchase order are filled in the accounting

department. When the receiving report with its inspection reports arrives, the

receiving report and the invoice are compared to see that materials received

meet purchase order specifications as to items, quantities, price extensions,

discount and credit terms, shipping instruction, and other possible conditions. I

the invoice is found to be correct or has been adjusted because of rejects as

noted by the inspection department, the invoice clerk approves it, attaches it to

the purchase order and the receiving report, and sends these papers to

another clerk for the preparation of the voucher.

Page 9: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Cost of Acquiring Materials | Materials

Acquisition Cost

A guiding principle in accounting for the cost of materials is that all costs

incurred in entering a unit of materials into factory production should be

included.

Acquisition costs, such as the vendor's invoice price and transportation

charges, are visible costs of the purchased goods. Less obvious costs of

materials entering factory operations are costs of purchasing, receiving,

unpacking, inspecting, insuring, storing, and general and cost accounting.

Page 10: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Storage and Use of Materials

Materials, together with copy of the receiving report, or forwarded to the

storeroom from the receiving or inspection department.

The storekeeper and assistants are responsible for safeguarding the

materials, which means that materials and supplies are placed in proper bins

or other storage spaces, that they are kept safely until required in production,

and that all materials taken from the storeroom are properly requisitioned. It is

good policy to restrict admittance to the storeroom to employees of that

department only and to have these employees work behind locked doors,

issuing materials through cage windows.

Page 11: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Issuing and Costing Materials into Production

To control the quantity and cost of materials, supplies, and services requires a

systematic and efficient system of purchasing, recording, and storing. Equally

necessary is a systematic and efficient procedure for issuing materials and supplies.

Materials Requisitions

The materials requisition, illustrated below, is a written order to the storekeeper to

deliver materials or supplies to the place designated or to give the materials to the

person presenting a properly executed requisition. It is drawn by someone who has

the authority to requisition materials for use in the department. The authorized

employee may be a production control clerk, or department head, a supervisor, a

group leader, an expeditor, or a materials release analyst. In a computerized system,

the computer program will often prepare the requisition in the form of a tabulating

card.

Page 12: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Bill of Materials

The bill of materials, a kind of master requisition, is a printed or

duplicated form that lists all the materials and parts necessary for a

typical job or production run. Time is saved and efficiency is promoted

through the use of a bill of materials. When a job or production run is

started, all the materials listed on the bill of materials are sent to the

factory or are issued on a prearranged time schedule. As the bill of

materials is a rather cumbersome medium for posting purpose, however,

data processing improves the procedure by simultaneously. Preparing

tabulating cards for materials requisitions. While the storekeeper issues

the materials as stated on the bill of materials, the tabulating cards can

be processed in the materials ledger section and in the cost department

at almost the same time as the materials are used in the factory. A

computer program will provide the print outs of the bill of materials and process the information internally to update the accounting records.

Page 13: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Materials Ledger Card--Perpetual Inventory

As purchased materials go through the systematic verification of quantities,

prices, physical condition, and other checks, the crux of the accounting

procedure is to establish a perpetual inventory - maintaining for each type of

material a record showing quantities and prices of materials received, issued,

and on hand.

• First In First Out (FIFO) - Materials and Inventory Costing

Method:

• Average Costing Method--Materials and Inventory Costing

• Last In First Out (LIFO) - Materials and Inventory Costing Method

Page 14: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Cost or Market Whichever is Lower--Inventory Valuation

American costing tradition follows the practice of pricing year-end

inventories at cost or market, whichever is lower (lower of cost

or market). This departure from any experienced cost basis is

generally defined on the grounds of conservatism. A more logical

justification for cost or market inventory valuation is that a full

stock is necessary to expedite production and sales. If physical

deterioration, obsolescence, and price declines occur, or if stock

when finally utilized cannot be expected to realize its stated cost

plus a normal profit margin, the reduction in inventory value is an

additional cost of the goods produced and sold during the period when the decline in value occurred.

Page 15: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Materials : Controlling, Costing and Planning

Summary of Materials Management:

Materials managers are constantly confronted with these problems and requirements:

Inventories account for a large portion of the working capital requirements of

most businesses. This fact makes materials or inventory management a

major problem requiring constant attention by all three management levels

(top, middle and low).

At present, the problem of materials management has become even more

acute due to market conditions and inflation.

Effective materials management and materials control is found in an

organization in which individuals have been vested with responsibility for, and

authority over, the various details of procuring, maintaining, and disposing off

inventory. Such a person or persons must have the ability to obtain, coordinate,

and evaluate the necessary facts and to take actions when and where needed.

Page 16: Akuntansi Biaya - modul.mercubuana.ac.id · Materials : Controlling, Costing and Planning 6. The materials requisition notifies the storeroom or warehouse to deliver specified time

Terima Kasih Suryadharma Sim, SE, M. Ak