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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
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
company.
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
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.
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
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.
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.
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
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.
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.
Terima Kasih Suryadharma Sim, SE, M. Ak