Friday, May 18, 2007

Pembabakan

Assalamualaikum wr wb.
Salam sejahtera bagi kita semua.
Saat ini kami hadir dihadapan saudara2 dalam rangka melaksanakan tugas yang diberikan oleh dosen. Adapun presentasi yang akan kami lakukan saat ini berjudul,
"Akuntansi Tanpa WIP Tingkatkan Efisiensi Perusahaan."

Sebagaimana kita telah pelajari, setiap perusahaan harus mampu menghasilkan hasil produksi yang siap jual. Agar mampu menjual hasil produksinya perusahaan harus mampu melakukan pengadaan bahan mentah yang menjadi andalan spesifik usahanya dan bahan2 penunjang produksi agar mampu menghasilkan barang produksi andalannya. Sistim akuntansi menghitung seluruh proses perusahaan sejak dari manajemen, sumber daya manusia, alat2 produksi,
sumber informasi produksi, perencanaan produksi, proses produksi, barang setengah jadi sampai menjadi barang jadi, pengepakan, penggudangan, pendistribusian, pemasaran, penjualan, penagihan dan penyimpanan uang.
Proses ini disebut sebagai proses produksi.



Untuk memudahkan penghitungan, sistim akunting diarahkan kepada unit proses produksi.
Maksudnya pengenaan sistim akunting untuk satu siklus produksi sejak dari pengadaan bahan mentah sampai menjadi barang jadi. Dengan begitu bisa dipantau secara efisien setiap kali 
terjadi proses produksi. Sambil dipelajari dari waktu ke waktu kemungkinan2 terjadi deviasi.



Sesuai dengan judul, "Akunting Tanpa WIP Tingkatkan Efisiensi Perusahaan."
Maka pemaparan akan lebih dititik beratkan kepada apa itu WIP dan bagaimana 
kontribusinya terhadap akunting apabila WIP ditiadakan. Dengan target yang 
ingin dicapai adalah peniadaan  WIP akan menekan ongkos produksi dengan 
harapan mampu meningkatkan efisiensi perusahaan.
Apa kontribusinya. Keuntungan dan kerugiannya apa?

Marilah kita memahami apa itu WIP atau Work In Proccess?
WIP adalah pengenaan bahan2 mentah yang tengah diproses dan belum menjadi
barang jadi yang siap untuk dijual. Untuk melakukan proses produksi tanpa
WIP harus dilakukan dalam penentuan  strategi produksi sebelumnya.

Pemilihan strategi produksi suatu perusahaan manufaktur, akan mempengaruhi
sistem perencanaan dan pengendalian produksi perusahaan manufaktur itu
sendiri. Bila kegiatan produksi ditata berdasarkan proses, maka sistem
produksi perusahaan biasanya menganut sistem job shop. Salah satu
karakteristik sistem produksi job shop adalah memiliki work in process (WIP)
yang tinggi.

Oleh karena WIP akan mempengaruhi performansi sistem produksi yang berupa
throughput (inbetween, yakni masa diantara input dan output), maka penentuan
tingkat WIP menjadi penting. Pemantauan pemantauan tentang pencapaian
throughput pada sistem produksi selalu dilakukan, agar diperoleh tingkat WIP
yang sesuai dengan yang diharapkan.

Setiap stasiun kerja yang terlibat dianggap sebagai stasiun kerja tunggal dan
independen. Dengan mempertimbangkan laju kedatangan job dan waktu pelayanan
tiap stasiun kerja, diperoleh utilitas stasiun kerja yang digunakan untuk
menentukan laju throughput yang diharapkan.  Hasil akhir yang diperoleh
merupakan hasil yang digunakan untuk mengukur performansi sistem produksi.

Laju throughput dan WIP dipengaruhi oleh laju kedatangan job pada sistem
jaringan antrian, yang juga berpengaruh terhadap utilitas stasun kerja. Melalui pengaturan kedatangan job pada sistem jaringan (sistem produksi) dapat diperoleh throughput dan
WIP yang lebih baik.
(WIP yang lebih baik itu yang gimana? Tentu yang kecil resikonya.
Aa masih mancari jawabnya nih teteh. Mana otak jadi kaluiy, abis diomelin
meluluy siy.
)

Dengan demikian kiranya WIP dalam proses produksi bisa ditiadakan dengan tujuan
untuk meningkatkan efisiensi perusahaan. Atinya peniadaan WIP akan berakibat
peningkatan keuntungan bagi perusahaan. Tapi bisa juga berakibat kerugian.

Faktor2 yang meningkatkan keuntungan perusahaan dalam hal ini, diantaranya.
a. Memperpendek masa satu unit produksi berakibat penghematan bahan dan daya.
b. Mengurangi pemakaian SDM tetap (inventory, penggudangan, distribusi).
c. Menekan biaya rutin satu unit produksi.
d. Meningkatkan kinerjaSDM karena tidak boleh terjadi keterlambatan apapun.

Faktor2 yang menyebabkan kerugian perusahaan dalam hal ini, diantaranya.
a. Penataan ulang kebijakan manajerial umum yng bisa menimbulkan cost yang besar.
b. Mengganggu pola fikir dan etos kerja terhadap banyak perubahan didalam rutinitas.
c. Bisa terjadi degradasi kualitas berbanding terbalik dengan peningkatan kuantitas
produksi. Karena pengerjaan berada pada satu garis waktu.
d. Kesalahan perencanaan produksi bisa menimbulkan gelombang keresahan internal.

Pengertian2.

Akuntansi.
Secara sederhana bisa berarti Sistem pengaturan dan pencatatan sirkulasi keuangan berdasarkan dokumen2 dan catatan2  yang sah.


Sirkulasi Akunting.
Sistim akunting sering diarahkan ke sirkulasi akunting. Sirkulasi ini saling terikat dan berkaitan.
Sisrkulasi Pembelanjaan/Pembayaran meliputi pembelanjaan bahan mentah dan pasokan yang diperlukan dan membayar tagihan2 disaat mereka datang.
Sirkulasi Pembayaran termasuk pengaturan karyawan produksi dan penggajian mereka dalam selang waktu sebagaimana biasanya.
Sirkulasi Produksi termasuk penangihan bahan2, tenaga kerja dan overhead costs kedalam kolom biaya inventarisasi Barang Setengah Jadi. Begitu selesai maka biaya produksinya ditransfer kedalam biaya2 Barang Jadi sampai berhasil dijual.
Akhirnya sirkulasi Penjualan/Penerimaan dicatat begitu barang produksi berhasil dijual. dan biaya2 barang jadi ditransfer kedalam biaya penjualan barang. kepada pembeli dilakukan penagihan dan dicatat begitu diterima pembayarannya.
 

Proses produksi.
Secara umum merupakan perjalanan costs flow melaui sistim akunting:
Direct Materials > Direct Labor => Mfg Overhead => Work in Process => Finished Goods
=> Cost of Goods Sold


Inventories
Ada 3 klasifikasi inventarisasi.
Materials inventory - bahan mentah dan penunjang buat memproduksi sesuatu barang jadi.
Work in process inventory (WIP)- barang setengah jadi yang belum siap untuk dijual.
Finished goods inventory - semua barang jadi yang siap untuk dijual.

Untuk memudahkan pengendalian inventory, perlu mengelompokkan inventory jenis Raw Material (bahan baku / mentah), Subsidiary Material (bahan pendukung), WIP (barang produksi setengah jadi), dan Finished Good (barang jadi). Masing-masing inventory memiliki status ketersediaan (On hand), Re Order Qty (jumlah yang perlu dibeli) untuk memenuhi pesanan maupun keperluan produksi dan Suggested Production Qty, jumlah produksi yang disarankan.

Persiapan awal.

Setelah semua bahan siap di tangan , neng juga kudu persiapkan daya orasi neng. Pencakapan kudu prima agar bisa memberikan pengertian optimal kepada para hadirin. 
Neng juga kudu mampu menguasai bahan2 apa saja yang berhubungan dengan masalah2 dalam akunting dan produksi 
agar siap menjawab setiap pertanyaan yang dilontarkan oleh floor.

Klo selama presentasi menggunakan Head-Proyektor, perlu juga dipersiapkann Plastic Tranparency buat bikin priting dari Skema2 buat menunjang penyajian.

Kenakan busana yang sejuk, berkesan formil klo perlu kenakan blazer.
Hindari penggunaan busana dan kosmetika yang bakal membuat hadirin "gerah."
Agar mudah dilakukan penjurusan logika floor untuk memudahkan penyajian.
Pokoknya neng harus tampil simpatik enerjetik cerdas tangkas trampil.
Dengan begitu floor lebih tertarik kepada sosok penyaji daripada argumentasi.

Selama pembicaraan, usahakan tenang dengan cara banyak menarik dan menahan nafas panjang. Sesekali gosokkan ujung lidah ke langit2 mulut buat kosongkan fikiran.
Gunakan bahasa Nasional yang baik dan benar, dengan tenang yakin bisa sukses.
Namun sesekali perlu juga sisipan guyonan segar buat memeriahkan suasana agar gak kaku.

Usahakan sesama tim kerja tahu tugas masing2 agar sama2 handal.
Jangan malahan saling mengandalkan yang bakal jadi beban moral.

Jangan lupa buka dan tutup paparan dengan  ucapan salam bernada lembut.
Jangan lupa juga ucapkan terimakasih dan sedikit basi basi pergaulan.





 

Akunting tanpa WIP Tingkatkan Effisiensi Perusahaan.

Duh aa masih bobo ya? Tadi neng telp ke warnet. Kata Adel aa lagi bobo.  Mana bahan yang udah aa edit? Kok tadi di cek gak ada email masuk? Jadi bikinin gak a? Duh dah deg2an nih belum siap. Sekarang aku lagi bikin flow chart alur produksi n fc dari inventory sd payment nya.
Maaf ya aa des dah ngerepotin aa.


Makanya coba sedari kemaren2 neng proaktif kasih aa pertunjuk2 begini, kan cepet beres. Ini mah kalah ka ngomongin si as3 masalalunya fahmi yang matak neng sewot kontraproduktif aja. Bikin aa gak bisa tidur. Mana editan aa yang disimpan di desktop menghilang lagi. 
Atuh kudu nulis dari awal lagi. Untung semalam disaat warnet fullhouse, aa sempat ngobrol sama orang Akunting Dana Reksa. Jadi tahu dikit2 tuh apa dan bagaimananya akunting itu.

Wednesday, May 16, 2007

J.CO Doughnuts...

Buat mempermudah neng lihat2 atau cari2 bahan yang telah aa kumpulkan, kan lebih simple klo dipusatkan di satu blog. Makanya aa dah bikin blog cunanin juga.
Klo neng mau tau narasumbernya, maka neng tinggal arahkan kursor Mouse (biasanya gambar panah) ke judul tulisan lalu klik kiri sekali. Nanti akan Link ke narasumber. Buat balik lagi ke blog klik aja Back yang berada dikiri atas page.
Buat bikin neng sering en asyik buka, aa sengaja tampilin gambar J.CO Doughnuts. Biar neng ngiler aja kok. Klo nanti aa bisa peroleh J.CO akan aa kirim ke neng.  Maaf, sekarang aa gak perduli lagi apakah neng di Baso atau dimanapun. Bagi aa senang aja ngebayangin nikmatnya neng selagi mencemili J.Co kiriman aa. Tapi aa gak maksa kok, terserah neng aja klo memang neng betulan sayang banget ma aa. Selamat belajar ya. Tapi tetap jaga sehat kuat ceria ya sayangku.

Di kepala Des cuma Aa.. Aa.. dan Aaa teruuuus.

AA... , PR Des itu... PR biasa aja... cuma latihan persentase di depan audience aja.
Jadi kayaknya gak usah seribed bikin skripsi dech. Des cuma tolong dibantu untuk latihan cara bicara di depan audience dengan konsep yang kemarin Des minta.
bahan yang sudah aa kirim, makasih yach a... Des coba akan pelajari. Dan itu tentu saja sangat bermanfaat bagi bahan pembicaraan des. Memang iya sich... sebelum persentase, Des kudu ngumpulin dulu bahannya. Tolong bantuin Des ya a..., Gak tau nich.. minggu2 ini Des lagi gak konsentrasi ma pelajaran. Yang ada di Kepala Des cuma AA.. AA.. dan AAA teruuuus.
Hehe... Des mau enaknya aja yach..??? Ini gara2 AA lagi tau..!!!
Klo aa lagi sakit... Ya jangan dipaksain atuh a...., Kok aa klo sakit.. cuma diurut ato di kerik sich??? Gak baik tau a.... Mendingan ke dokter aja. Ok A... Met bobo n istirahat dulu dech... Des gak mau gangguin aa.. dulu.. sementara ini.


Aa...Des jadi terharu aa begitu baik sama des. Tugas itu bukan tugas kelompok. Inti dari tugas itu adalah efisiensi perusahaan bila tidak menggunakan WIP. Apa kontribusinya. Keuntungan dan kerugiannya apa? Gitu a... Tapi udahlah. Des dah siapain sebagian. Dan hari ini des coba buka email aa buat des gabungin. Makasih ya a...

Akunting tanpa WIP dan kontribusinya apa?

Maaf ya a sayang. Tadi des lagi ada kelas. Mana ada PR lagi. Aa bantuin dong cariin bahan untuk jadi konsep accounting dan kontribusinya. Apabila suatu perusahaan tidak menggunakan WIP dalam finish-goods nya. Trus targetnya apa? Hehe bagi2 pusing dikit boleh ya a.


WIP adalah work in proccess, atau barang setengah jadi. Finish-goods itu barang jadi.
Makasih ya a atas bantuannya.


Saran judul dari aa nih neng. : Akunting Tanpa WIP Tingkatkan Efisiensi Perusahaan.


Betul sekali a. Aa hebat ih. Memang itu yang dimaksud.
Effisiensi perusahaan dari sudut akunting.
Kayaknya pinteran aa deh dari yang kuliah. Hehe makasih ya a.

ACCOUNTING FOR THE BUSINESS CYCLE

ACCOUNTING FOR THE BUSINESS CYCLE
The business cycle is nothing more than the flow of transactions needed in your business to complete a sale and collect the proceeds. It's important to setting up your accounting system. We want to know what types of transactions are involved and the accounting entries to make along the way. Most companies business cycles progress something like this:
1.Purchase raw materials.
2.Enter goods into raw materials inventory.
3.Begin the manufacturing or assembly process.
4.Enter goods into work in process inventory.
5.Pay suppliers or pay employees (at service companies).
6.Complete the manufacturing or assembly process.
7.Enter goods into finished goods inventory.
8.Sell the inventory.
9.Collect payment for credit sales.
Briefly, here is the way your accounting system interacts at each stage of the business cycle.

Purchase Raw Materials
What happens when you buy the raw materials used to create your company's product? You receive the goods, and you either pay cash for the goods or obligate the company for future payment. Both transactions require these accounting entries:
Increase raw materials inventory
Decrease cash (if you paid on the spot)
Increase accounts payable (if you didn't)
At this point, we've covered the first two steps of the business cycle listed above.

Begin the Manufacturing Process
When we use raw materials to make our product, the accounting system transfers the inventory from raw materials to an intermediate stage called work in process (WIP for short). This transaction explains the third and fourth steps of the business cycle.

Pay Suppliers
Sometime during the production process we must pay our suppliers if we bought the raw materials on credit. The accounting entry for this transaction does two things:
Reduces accounts payable
Reduces cash

Complete the Manufacturing Process
At last, we have completed our manufacturing process. Now we can move the product from the work in process inventory to the finished goods inventory. This transaction particularly interests the sales staff, since it means that the product is now available for sale, and that's what generates their commissions. The entries into the accounting system that record this event go like this:
Reduce work in process inventory
Increase finished goods inventory

We've now completed the sixth and seventh steps of the business cycle.

Sell the Product
At last we're ready to make a sale. If it's a credit sale, our accounting system must record these transactions:
Reduction in finished goods inventory
Increase in accounts receivable
Increase in sales revenue

If this was a cash sale, replace the increase in receivables with an increase in cash. We just finished the eighth step of the business cycle.

Collect the Receivable
The final stage of the business cycle is conversion of the receivable (which is an asset) into spendable cash. When the customer pays, the accounting system records a decrease in receivables and an increase in cash.

This ends the business cycle and the various accounting transactions involved. The accounting system we're setting up will cover every one of these transactions.


(4) http://www.businesstown.com/accounting/basic-language.asp

Manajement Akunting

Welcome to MiddleCity - Online Accounting Tutorial
Home

ACCT 280
1 Introduction
2 Financial
Statements
3 Journals
4 Accruals
5 Reports
6 Merchandising
7 Financial Assets
8 Inventory
9 Plant Assets
10 Liabilities

ACCT 281
11 Stockholders'
Equity
12 Income and
Retained Earnings
13 Statement of
Cash Flows
14 Financial
Analysis
16 Management
Accounting
17 Job Costing
18 Process Costing
20 CVP
21 Incremental
Analysis
23 Standard Costs
24 Budgeting





Chapter 16
Management Accounting
Management Accounting
Manufacturing Costs
Non-Manufacturing Costs
Inventories
Unit Product Costs
Applying Overhead
Overhead allocation methods

Chapter 16 introduces you to some of the basic managerial accounting concepts you will use for the remainder of the course. The introduction to management accounting begins with an overview of the design requirements of a managerial accounting system. The system must allocate decision-making authority over a company's resources. Second, it must furnish the information to support decision-making by managers. Finally, the system must generate the information needed to evaluate and reward performance.

Managers deal with the operations of the business, and with information that is internal to the business. We call this operating information. It involves things like product costing information, payroll information and other sensitive or confidential information. For this reason, operating information is not released to the public, but is used by managers to improve business performance, and ensure the objectives of the company.

Manufacturing costs are first classified into direct material, direct labor and manufacturing overhead. With these definitions established, we introduce the critical distinction between product and period costs. This discussion in turn lays the foundation for introducing the manufacturing inventory accounts: raw materials, work-in-process, and finished goods.

The flow of costs through the inventory accounts is explained with the help of an extended illustration. The example includes a detailed analysis of the process of applying overhead using a predetermined rate. The text explains both the mechanics and the rationale underlying overhead application at this point, and calls attention to the potential weaknesses of volume based applications that will be addressed in later chapters.

The chapter closes with the development of financial statements for a manufacturing company. The schedule of cost of goods manufactured is introduced as a supplement to the financial statements intended to assist managers in evaluating the overall costs of manufactured products.


Management Accounting
Management (or managerial) accounting is intended to fulfill a large number of requirements. Financial accounting is intended to meet the needs of outside users of financial information, and follows GAAP. Management accounting is intended to satisfy the various needs of a large group of decision-makers inside the business, and does not follow GAAP.

A single set of financial statements satisfies the requirements of GAAP, but management accounting reports can be tailored for any situation and user. The form and format can vary widely, depending on the type of decision being analyzed.

You first need to learn to use a few basic concepts. After that, those concepts can be modified in an almost infinite number of ways to analyze business information, and make operating decisions.

A company's audited financial statements look backwards in to the prior year or years. But managers have to make decisions today, that affect the present and the future. Financial statements that are a year or more old are not very useful for the daily decisions managers have to make. They are more interested in current operating information, and projections about the future. They are also concerned with setting goals, measuring progress and achievement, eliminating waste, complying with government regulations, and a much, much more.

Accounting cycles

An accounting system is often organized into accounting cycles. These cycles are connected and interrelated. Costs flow the product costing system as illustrated in your text, and as described below.
The Purchase/Payments cycle includes purchasing raw materials and supplies as needed, and paying the bills when they come due.
The Payroll cycle includes scheduling employees for production and paying them on regular intervals.
The Production cycle includes collecting materials, labor and overhead costs into an inventory cost pool called Work in Process. Once completed the product costs are transferred to Finished Goods inventory until the goods are sold.
Finally in the Sales/Receipts cycle sales are recorded when goods are sold, and Finished Goods costs are transferred to Cost of Goods Sold. Customers are billed and receipts are recorded when received.


Separating the accounting process lets us assign different people to different tasks. Many companies have large Accounts Payable, Accounts Receivable and Payroll departments, not to mention huge Production departments and many sales people. Separating activities into accounting cycles helps us understand and apply managerial controls to these activities.

Accounting Cycles are connected and interrelated.


Manufacturing Costs
We study manufacturing environments because they are some of the most complex business environments. What we learn here can easily be transferred to other, less complex, situations. Management accounting is really much easier than financial accounting. We classify all costs as either manufacturing or non-manufacturing.

We separate manufacturing costs into three categories:
Manufacturing costs relate to making a product.



Direct Materials (DM) - raw materials and parts, directly traceable to the product. Materials must attach themselves to, and become part of, the finished product to be considered Direct Materials.

Direct Labor (DL) - wages and other payroll costs of the employees that directly work to convert Direct Materials into finished products. These costs are directly traceable to the product.

Manufacturing Overhead (OHD) - all the other costs related to producing products that don't qualify as Direct Materials or Direct Labor. Picture a manufacturing plant and all the costs of the plant. Now subtract DM and DL. Everything that's left is Overhead. These costs are indirectly traceable to the product.


Non-Manufacturing Costs
Some costs are specifically not manufacturing costs, and therefore not DM, DL or OHD. These are costs not related to the manufacturing plant or producing the product. The include the following two categories:

Selling Costs
The costs associated with selling the product are Selling Costs. These include sales salaries and commissions, advertising, stores and their related fixtures and equipment.

General and Administrative Costs
The costs associated with the central management and home office of a company, and general costs of being incorporated, are classified as General and Administrative (GA) costs. This includes buildings, offices, equipment, salaries, etc. that are part of the administrative arm of the business, provided these costs can't be traced directly or indirectly to the manufacturing function.

Period Costs
Some costs don't have any future value, and only relate to the current period. These include Selling costs and GA costs. Other period costs include income taxes and interest expense.


Inventories
There are three classifications of inventory.

Materials inventory - raw materials and parts used in producing goods

Work in process inventory (WIP)- all partially completed goods, not ready for sale

Finished goods inventory - all completed goods ready for sale


Cost Flow
We say that costs "flow" though a company. This means that we collect costs in the books in certain accounts, and transfer those costs to other accounts, in a way that resembles how those costs are actually incurred in the manufacturing process.

In general here is the way costs flow through an accounting system:
Direct Materials >
Direct Labor ==>
Mfg Overhead => Work in Process => Finished Goods=> Cost of Goods Sold


These are the actual accounts that will be debited and credited in a way that approximates the way costs are actually incurred in the production process. These accounts are all debited to increase the account, and credited to decrease the account.

To move costs along we debit the account the cost is moving into, and credit the account the cost is moving from. Total cost increases as it moves along, just like a snowball gets bigger as you roll it around in the snow. As goods move through the manufacturing process they pick up all the related costs along the way. Materials and labor are added as the goods are worked on, and overhead is added along the way.

Let's look at how one unit of product picks up costs in its journey through the production process. Amalgamated Widget, Inc. produces a variety of widgets for home and commercial use. The production manager requisitions raw materials, from the Materials inventory. Materials inventory account is credited and the costs are transferred to the Work in Process inventory account.

Work is started in the shaping and forming department. Labor is added at this point by crediting Direct Labor and debiting Work in Process inventory. After the widgets are formed, they go to the finishing department. The appropriate finish is applied and the finished widget is sent to the packing department, where it is prepared for shipment. Additional Materials and Direct Labor costs are added to Work in Process in the finishing and packing departments.

Overhead is added to the product cost at each stage of the operation by debiting Work in Process inventory and crediting the Overhead account. We will discuss Overhead allocation more in a moment.

At this point the product is complete and ready for sale. The final cost is transferred to the Finished Goods inventory account. When the item is sold the cost will then be transferred to the Cost of Goods Sold account.

The total cost of producing a widget accumulates as the widget moves along though the production process.


Unit Product Costs
The word "unit" comes from the Latin unus, meaning one. The Spanish word uno comes from the same Latin root, and also means one. A Unit Cost is the cost of producing one unit of product. We might break that down into its component parts - labor, materials & overhead - perhaps in great detail.

Manufacturing companies usually make a large quantity of products at a time. Each batch of product may be thousands of units. In some cases production is done on an assembly line, and there is little distinction between departments, aside from those arbitrarily determined by management.

Ultimately the company must set a selling price for its goods. Since goods are sold one at a time, the company must determine the total cost of producing a single unit of goods. Unit costs are tracked throughout the production cycle in some accounting systems. In other cases, unit costs are determined at the end of production, after all costs of production have been accumulated and the finished units have been counted.

It is important that you clearly distinguish between unit costs and total costs, in your mind, at all times in this class.


Applying Overhead
Overhead consists of a large number of separate costs related to the manufacturing process. They are collected in a single account and allocated to the product cost using what is called an overhead application rate.

The overhead application rate is simply a way to divide the total overhead costs for a year, across all the units of goods produced that year. Here's the formula:

Total Annual Overhead Costs
Overhead Cost Driver

The overhead cost driver, is something related to production that can be used to help spread the total cost evenly to individual units of product. Sometimes that is simply the number of units of products produced in a given year. At other times that's not the best measure to use. For instance, hot dogs are produced by the tens-of-thousands per day, packed into boxes and sold by the palette load. The overhead cost applied to one hot dog would be a very small amount, and not very relevant to managers. They will apply overhead costs in a way relevant to the decisions they need to make.


Allocating overhead using labor hours
Labor hours are often used as a cost driver, to apply overhead. Total overhead costs are divided by total estimated labor hours to come up with a dollar rate per labor hour. Each time labor is recorded, a corresponding amount of overhead can also be allocated and recorded (transferred to WIP).

Advantages of using labor hours:
Tends to be a predictable & steady amount
Different pay rates among employees is irrelevant
Labor hours are closely related to production, so should be an accurate measure


Let's look at an example. The company estimates it will have 100,000 labor hours and spend $200,000 in overhead costs. The company records 8,300 labor hours this month. Their overhead allocation is:

$200,000 / 100,000 hours = $2 per labor hour x 8,300 hours = $16,600

The company would transfer $16,600 from the Overhead account to Work in Process for the month's production.


Allocating overhead using labor dollars
Some very large companies allocate overhead using labor dollars, because they have a large work force, and their total labor dollars tends to be a predictable amount. They may be operating under a labor contract. They may have a large and wide-spread work force.

Overhead costs are allocated in much the same manner as above, except that labor dollars would be used, instead of labor hours.


Other Overhead Allocation Methods
Some companies use other allocation methods for overhead. Whatever method is used should be a reliable and predictable method, where a cost driver or reasonable cause and effect relationship can be found between costs and production.

Overhead costs are allocated using journal entries, which means that these managerial accounting entries will also affect the audited financial statements released to outsiders. The allocation method will come under the scrutiny of the company's auditors, so it should be a reasonable method that complies with GAAP.

© 1999-2006 Copyright Malcolm E. White, Fulton, Missouri, USA For personal educational use only. All rights reserved. No part of this tutorial may be reproduced or stored in any way without permission.


(3) Skema lihat di http://www.middlecity.com/ch16.shtml

Utamakan efisiensi sumber daya.

Modul PPIC ( Production Planning and Inventory Control )

Produksi adalah proses utama dalam perusahaan manufaktur, oleh karena itu sebuah proses produksi hendaknya ditangani dengan serius dan profesional untuk mencapai optimasi dengan mengutamakan efisiensi sumber daya. Modul ini menggunakan konsep MRP II (Manufacturing Resource Planning) dengan fitur-fiturnya :


Customer's Order Service

Bill Of Materials

Master Production Schedule

Capacity Requirement Planning

Material Requirement Planning

Supplier Capacity Planning

Lead Time Automatic Identification

Price and Delivery Proposal (Quotation for Customers)

Purchase Request/Purchase Order to Suppliers

Supplier Performance Assessment

Production Scheduling

Job Sheet

Job Tracking for Customers

Work In Process Accounting

Inventory Controlling

100% Quality Control

Delivery Scheduling


(2) http://www.infosys.co.id/htm/ppic.htm

Pemilihan strategi produksi

Pemililian strategi produksi suatu perusahaan manufaktur, akan mempengaruhi sistem perencanaan dan pengendalian produksi perusahaan manufaktur itu sendiri. Bila kegiatan produksi ditata berdasarkan proses, maka sistem produksi perusahaan biasanya menganut sistem job shop. Salah satu karakteristik sistem produksi job shop adalah memiliki work in process (WIP) yang tinggi. Oleh karena WIP akan mempengaruhi performansi sistem produksi yang berupa throughput, maka penentuan tingkat WIP menjadi penting. Penelitian-penelitian temang pencapaian throughput pada sistem produksi flow shop dan job shop,
sebagian besar menggunakan model jaringan serial dan jaringan antrian tertutup. Penelitian ini membahas pengembangan model untuk mengevaluasi laju throughput suatu sistem produksi job shop, menggunakan pendekatan jaringan antrian terbuka, agar
diperoleh tingkat WIP yang sesuai dengan yang diharapkan. Model jaringan antrian terbuka merepresentasikan jumlah job dalam sistem yang berubah-ubah oleh karena kedatangan job ke dalam sistem jaringan selalu berubah. Laju kedatangan job menentukan
probabilitas tingkat kesibukan stasiun kerja. Setiap stasiun kerja yang terlibat dianggap sebagai stasiun kerja tunggal dan independen. Masing masing stasiun kerja dianggap sebagai model antrian AI/M/1 atau M/M/c tergantung jumlah server yang terlibat dalam stasiun kerja tersebut. Dengan mempertimbangkan laju kedatangan job dan waktu pelayanan tiap stasiun kerja, diperoleh utilitas stasiun kerja yang digunakan untuk menentukan laju throughput yang diharapkan. Hasil akhir yang diperoleh merupakan hasil yang digunakan untuk mengukur performansi sistem produksi.
Dari hasil uji coba model, model jaringan antrian terbuka menghasilkan laju throughput yang lebih besar dibandingkan dengan model jaringan antrian tertutup, serta tingkat WIP yang lebih rendah. Laju throughput dan WIP dipengaruhi oleh laju kedatangan job pada sistem jaringan antrian, yang juga berpengaruh terhadap utilitas stasun kerja. Melalui pengaturan kedatangan job pada sistem jaringan (sistem produksi) dapat diperoleh throughput dan WIP yang lebih baik.

(1) http://digilib.itb.ac.id/gdl.php?mod=browse&op=read&id=jbptitbpp-gdl-s2-2003-dedehkurni-1735&q=Pelayanan