Click here to load reader

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

  • View

  • Download

Embed Size (px)

Text of Akuntansi Biaya - modul. · PDF file Materials : Controlling, Costing and Planning 6. The...

  • Modul ke:


    Program Studi

    Akuntansi Biaya Materials : Controlling, Costing and Planning

    Suryadharma Sim, SE, M. Ak

    10 Ekonomi dan


    S1 Manajemen

  • 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.

  • 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.

  • 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.

  • 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.

  • 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


  • 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.

  • 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.

  • 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


    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.

  • 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.

  • 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