kul7-8SIA2unkris

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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 1

The ProductionThe Production

BusinessBusiness

ProcessProcess

Kuliah 7Kuliah 7dan 8dan 8


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Learning Objective 1Learning Objective 1

Describe transaction cycleDescribe transaction cycle

controls that are used in thecontrols that are used in the

production business process.production business process.


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Transaction Flow in aTransaction Flow in a

Production Control ApplicationProduction Control Application

ProductionProductionControlControl

ProductionProductionDepartmentsDepartments

InventoryInventoryControlControl

CostCostAccountingAccounting

GeneralGeneralLedgerLedger

actoractoravailabilityavailabilityreportreport

actoractoravailabilityavailabilityreportreport

InventoryInventory

statusstatusreportsreports

InventoryInventory

statusstatusreportsreports

Raw materialsRaw materialsFinished goodsFinished goods


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ProductionProductionorderorder

!!

""


!!


##

Post to WIPPost to WIPrecordsrecords$ournal$ournal

vouchervoucher$ournal$ournalvouchervoucher

MaterialsMaterialsplaced inplaced in

productionproduction






##

%%CompletedCompletedproductionproduction

orderorder !!

Post toPost toinventoryinventoryrecordsrecords


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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9



%%






&aterial&aterialre'uisitionre'uisition

!!

""

##

((

%%

""!!


##Attach toAttach tocompletedcompleted

productionproductionorderorder


!!


Post to WIPPost to WIPrecordsrecords

##

CompletedCompletedproductionproduction

orderorder !!

Post toPost toinventoryinventoryrecordsrecords


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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 !



ProductionProductionscheduleschedule

DD$ob time$ob time

cardscards

Post to WIPPost to WIPrecordsrecords

$ob time$ob timecardscards

$ournal$ournalvouchervoucher


ConversionConversioncostscosts






##

!!

ProductionProductionscheduleschedule

##


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ProductionProductionstatusstatus




Cost of goodsCost of goodsmanufacturedmanufactured

SummarizeSummarizeproductionproduction






CompletedCompletedproductionproductioncost reportcost report

o managemento management


orderorder


orderorder!! !!


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Cost AccountingCost Accounting

$he cost accounting depart%ent is responsible$he cost accounting depart%ent is responsible

&or %aintaining a &ile o& '(P records)&or %aintaining a &ile o& '(P records)


9/492004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 9

Inventory ControlInventory Control

(n*entory use(n*entory use

(n*entory balances(n*entory balances

+ini%u% and %ai%u% le*els o& stoc-+ini%u% and %ai%u% le*els o& stoc-

.eorder point.eorder point

cono%ic order uantity cono%ic order uantity




5522 )).. ))66

PP ))((

. 5 reuire%ents &or the ite% this period. 5 reuire%ents &or the ite% this period

6 5 purchasing cost per order6 5 purchasing cost per order

P 5 unit costP 5 unit cost

( 5 in*entory carrying cost per period)( 5 in*entory carrying cost per period)




.eorder point.eorder point

5 7ead ti%e5 7ead ti%e )) 8*erage in*entory usage rate8*erage in*entory usage rate



Just-in-Time (JIT) ProductionJust-in-Time (JIT) Production

Just-in-timeJust-in-timeproduction is a ter% used toproduction is a ter% used to

describe a production syste% in whichdescribe a production syste% in which

parts are produced only as they areparts are produced only as they arereuired in subseuent operations)reuired in subseuent operations)


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Just-in-Time (JIT) ProductionJust-in-Time (JIT) Production

inishedinishedgoodsgoods

in*entoryin*entory

:usto%er:usto%er:usto%er:usto%er

;endor;endor;endor;endor.aw.aw

%aterials%aterials

in*entoryin*entory

*peration*peration

##*peration*peration

##

'or-


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Describe the ma+or ,eaturesDescribe the ma+or ,eatures

o, a property accountingo, a property accounting

business process.business process.


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Property AccountingProperty Accounting

Application SystemApplication System

PropertyPropertytransactionstransactions

InvestmentsInvestmentsandand

,i-ed assets,i-ed assets

ecord inecord inpropertyproperty

ledgersledgers

PeriodicPeriodiccomparisoncomparison

PropertyPropertyledgersledgers

econciliationeconciliationo, discrepancieso, discrepancies

PeriodicPeriodicprocessingprocessing

DepreciationDepreciationcalculationscalculations

*ther*thermanagementmanagement

reportsreports

Insurance andInsurance andreplacementreplacementcosts reportscosts reports


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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 1!

Fixed Assets and InvestmentsFixed Assets and Investments

ied assetsied assets (n*est%ents(n*est%ents


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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 1"

Fixed Assets orFixed Assets or

Investment AccountingInvestment Accounting

+aintain adeuate records+aintain adeuate records

Pro*ide &or appropriate depreciationPro*ide &or appropriate depreciation

and/or a%orti=ation)and/or a%orti=ation)

Pro*ide &or ree*aluation &or insurancePro*ide &or ree*aluation &or insurance

and replace%ent cost purposes)and replace%ent cost purposes)

Pro*ide %anage%ent with reports)Pro*ide %anage%ent with reports)


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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 9 1#

Fixed Assets orFixed Assets or

Investment AccountingInvestment Accounting


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Identi,y and describe /eyIdenti,y and describe /ey

components o, computercomponents o, computer

integrated manu,acturingintegrated manu,acturing

0CI&1 systems.0CI&1 systems.


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uic!-"esponseuic!-"esponse

#anu$acturing Systems#anu$acturing Systems

PhysicalPhysical

%anu&acturing%anu&acturing

syste%syste%

+.P ((+.P ((

syste%syste%

:(+:(+8d*anced8d*anced

technologiestechnologies

uic-


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2uic/3response2uic/3responsemanu,acturingmanu,acturing

systemsystem

2uic/3response2uic/3responsemanu,acturingmanu,acturing

systemsystem

Computer IntegratedComputer Integrated&anu,acturing 4ystem 0CI&1&anu,acturing 4ystem 0CI&1

PhysicalPhysicalmanu,acturingmanu,acturing

systemsystem

PhysicalPhysicalmanu,acturingmanu,acturing

systemsystem

&anu,acturing&anu,acturingresource planningresource planning

0&P II10&P II1

&anu,acturing&anu,acturingresource planningresource planning

0&P II10&P II1

CADDCADDCADDCADD CA&CA&CA&CA& &P&P&P&P

i !


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DistributedDistributeddatabasesdatabasesDistributedDistributed

databasesdatabases

DistributedDistributeddatabasesdatabasesDistributedDistributed

databasesdatabases

Advanced Integration 5echnologiesAdvanced Integration 5echnologies

Computer3basedComputer3basedin,ormationin,ormation

systemsystem

Computer3basedComputer3basedin,ormationin,ormation

systemsystem

6DI6DI6DI6DIAutomaticAutomatic

identi,icationidenti,icationAutomaticAutomatic

identi,icationidenti,ication

T% P% i l # $ i


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T%e P%ysical #anu$acturingT%e P%ysical #anu$acturing

SystemSystem

$wo subsyste%s directly support the$wo subsyste%s directly support the

physical manufacturing systemphysical manufacturing system ))

:8>> co%puter> co%puter


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Computer-Aided &esignComputer-Aided &esign

and &ra$ting (CA&&)and &ra$ting (CA&&)

6olids %odeling6olids %odeling

inite ele%ent analysisinite ele%ent analysis

8uto%ated dra&ting8uto%ated dra&ting

C Aid dC t Aid d


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Computer-AidedComputer-Aided

#anu$acturing (CA#)#anu$acturing (CA#)

(ndustrial robot(ndustrial robot

6tatistical process control6tatistical process control

leible %anu&acturing syste%sleible %anu&acturing syste%s

T% # $ i "T% # $ t i "


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T%e #anu$acturing "esourceT%e #anu$acturing "esource

Planning (#"P II) SystemPlanning (#"P II) System

$he +.P (( syste% co%prises the$he +.P (( syste% co%prises the

materials requirements planningmaterials requirements planning

(MRP(MRPsyste%syste%and the related syste%sand the related syste%s

&or sales, billing, and purchasing)&or sales, billing, and purchasing)

# t i l " i t# t i l " i t


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#aterials "e'uirements#aterials "e'uirements

Planning (#"P)Planning (#"P)

&P&P&P&P

CostCost

accountingaccountingCostCost

accountingaccounting

ProductionProduction

planningplanningProductionProduction

planningplanning


schedulingschedulingProductionProduction

schedulingscheduling

eportingeportingeportingeporting

Ad d I t tiAd d I t ti


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Advanced IntegrationAdvanced Integration

Tec%nologiesTec%nologies


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Depict the ,lo o, processingDepict the ,lo o, processing

necessary to supportnecessary to support

&anu,acturing esource&anu,acturing esource

Planning 0&P II1 systems.Planning 0&P II1 systems.


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Production PlanningProduction Planning

Pro!uction planningPro!uction planningin*ol*es thein*ol*es the

deter%ination o& which productsdeter%ination o& which products

to produce and theto produce and thesche!ulingsche!uling

o& production to %a-e opti%alo& production to %a-e opti%al

use o& production resources)use o& production resources)


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>e%and &or a product>e%and &or a product

Production reuire%entsProduction reuire%ents

Production resources a*ailableProduction resources a*ailable


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planningplanning

Bill o&Bill o&%aterials%aterials

+aster+asteroperations listoperations list

+ar-eting+ar-eting11

(n*entory(n*entorycontrolcontrol

22

33 ProductionProductiondepart%entsdepart%ents

44

55

114ales ,orecast4ales ,orecast22inished goods statusinished goods status33a materials statusa materials status44actor availability reportactor availability report55Production scheduleProduction schedule


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ProductionProductionplanningplanning

program0s1program0s1

&aster&aster

operationsoperations,ile,ile


statusstatus,ile,ile

ill3o,3ill3o,3materialsmaterials

,ile,ile

&aster&asterproductionproduction

planplan


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9pdated9pdatedproductionproduction


ProductionProductionordersorders

&aterial&aterialre'uisitionsre'uisitions

outingsoutings


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Production Sc%edulingProduction Sc%eduling

ProductionProductionstatusstatusupdateupdate


,ile,ile

outingouting,ile,ile

4ummary4ummaryreportreport

9pdated9pdatedproductionproduction


ProductionProductionloadingloading

,ile,ile


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Production Sc%edulingProduction Sc%eduling


schedulingschedulingprogramprogram


ProductionProductionschedulesschedules

ProductionProductionloadingloading

,ile,ile


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Production-oading FileProduction-oading File

$his is the %a?or input to the$his is the %a?or input to the

production


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Cost AccountingCost Accounting

Cost accounting program0s1Cost accounting program0s1

ProductionProductionstatus ,ilestatus ,ile

ProductionProductiondata ,iledata ,ile

@&aterial&aterial re'uisitionre'uisition datadata@5G data5G data


9pdated9pdatedproductionproductionstatus ,ilestatus ,ile

CompletedCompletedproductionproductionorder ,ileorder ,ile

esourceesourceusageusage

,ile,ile


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"eporting"eporting

InventoryInventoryupdateupdateInventoryInventory

,ile,ile

CompletedCompletedproductionproductionorder ,ileorder ,ile

Inventory ProcessingInventory Processing

9pdated9pdatedinventoryinventory

,ile,ile

inished goodsinished goodsstoc/ statusstoc/ status

reportreport

CompletedCompletedproductionproductioncost reportcost report



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"eporting"eporting


,ile,ile

eporteportgeneratorgenerator


reportsreports

esource 9sage eportingesource 9sage eporting


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Describe hy activity3basedDescribe hy activity3based

costing is particularlycosting is particularly

relevant to CI& systems.relevant to CI& systems.


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Activity-ased CostingActivity-ased Costing

$raditional cost accounting techniues$raditional cost accounting techniues

%ay be inadeuate in a%ay be inadeuate in a computercomputer

integrate! manufacturingintegrate! manufacturingen*iron%ent)en*iron%ent)

Because :(+ reduces directBecause :(+ reduces direct

labor and increases o*erhead)labor and increases o*erhead)

;ariable costs decrease;ariable costs decrease

and &ied costs increase)and &ied costs increase)


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8cti*ity


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'hat are so%e ea%ples o& acti*itiesA'hat are so%e ea%ples o& acti*itiesA

+achine centers+achine centers +aterial handling+aterial handling

(nspection stations(nspection stations

8 single depart%ent %ay contain8 single depart%ent %ay containse*eral di&&erent acti*ities)se*eral di&&erent acti*ities)

+anual asse%bly+anual asse%bly

#a*or Processing #odules in#a*or Processing #odules in


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#a*or Processing #odules in#a*or Processing #odules in

#"P II#"P II

&P II&P II&P II&P II

ill3o,3materialsill3o,3materialsmodulemodule

ill3o,3materialsill3o,3materialsmodulemodule

outings ,ileoutings ,ilemodulemodule

outings ,ileoutings ,ilemodulemodule

Inventory controlInventory controlmodulemodule

Inventory controlInventory controlmodulemodule

ProductionProductionactivity controlactivity control

modulemodule

ProductionProductionactivity controlactivity control

modulemodule

&aster production&aster productionschedulingscheduling

modulemodule

&aster production&aster productionschedulingscheduling

modulemodule

Production orderProduction ordermodulemodule

Production orderProduction ordermodulemodule

Implementing JIT in aImplementing JIT in a


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Implementing JIT in aImplementing JIT in a

#"P II+CI# ,nvironment#"P II+CI# ,nvironment

7ess e%phasis %ight be placed7ess e%phasis %ight be placed

on a co%plete +.P (( syste%)on a co%plete +.P (( syste%)

Special Internal ControlSpecial Internal Control


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ConsiderationsConsiderations

$ransactions %ay be processed without$ransactions %ay be processed without

hu%an inter*ention or appro*al)hu%an inter*ention or appro*al)

$his eli%inates con*entional controls$his eli%inates con*entional controls

associated with separationassociated with separation

o& duties in transactions)o& duties in transactions)



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ConsiderationsConsiderations

tensi*e controls and audit trails %aytensi*e controls and audit trails %ay

be i%ple%ented in uic-


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End of ChapterEnd of Chapter

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