Sistem Informasi Akuntansi SIA 11 Prod
Production Cycle
Main topic:
AKTIVITAS UTAMA
CONTROL, OBJECTIVES, THREAT, PROCEDURES
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ALiran Informasi terkait Production Cycle
CycLe
Revenue CycLe
Interaction
- Planning inventory
- Finished goods
Expenditure Cycle
Planning raw materiaL
PayroLL Cycle
Estimate Labor cost
GLARS
COGS
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Aktivitas Utama Production CycLe
Terdiri dari:
PRODUCT DESIGN
PLANNING AND SCHEDULLING
PRODUCTION OPERATIONS
COST ACCOUNTING
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Product Design
Tujuan Utama mendapatkan modeL/ prototype
Memenuhi Kebutuhan Konsumen:
kualitas
ketahanan
fungsi
MeminimaLkan Biaya Produksi
Dokumen yang digunakan: Bill of Material & Operation List
Bill of MateriaL bahan-bahan yang diperlukan
Operation List langkah-langkah produksi
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Planning and ScheduLLing
Tujuan Utama memastikan ketersediaan bahan baku / inventory
Pendekatan yang digunakan:
Manufacturing Resource Planning (MRP-II)
Berdasarkan Target Penjualan
Plan for 12 month
PUSH manufacturing
Lean Manufacturing
Diasosiasikan seperti JiT
Minimalisir bahan baku, WiP, FG
Rencana Produksi jangka pendek (short term)
PULL manufacturing
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Planning and ScheduLLing
Dokumen yang digunakan
Master Production
ScheduLe
Production Order
Operation to be performed
Quantity to be produced
MateriaL Requisition
Move Ticket
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Production Operations
Tergantung jenis dan kapasitas perusahaan
CIM (computer integrated manufacturing)
Informasi yang diperlukan:
Raw
materials used
Labor hours expended
Machine operations performed
Other manufacturing overhead costs incurred
1577.ws
Cost Accounting
Tujuan utama:
Menghasilkan informasi untuk planning, controlling, and
evaluating proses produksi
Menyediakan informasi akurat tentang biaya produksi
untuk digunakan dalam pricing dan product mix decision
Menghitung inventory dan COGS (terkait F/C)
Tipe cost accounting system:
Job
Order Costing
Process Costing
Assign cost to a specific job
Assign cost to a specific process
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ControL, Objectives, Threat & Procedure
OBJECTIVES
All transactions are properly authorized.
All recorded transactions are valid.
All valid and authorized transactions are recorded.
All transactions are recorded accurately (amount, account,
time)
Assets are safeguarded from loss or theft.
Business activities are performed efficiently and effectively.
The company is in compliance with all applicable laws and
regulations.
All disclosures are full and fair.
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Threats in Product Design
THREAT NO. 1—Poor product design
Why is this a problem?
Higher materials purchasing and carrying costs.
Costs for inefficient production.
Higher repair and warranty costs.
Controls:
Accurate data about the relationship between components and finished
goods.
Analysis of warranty and repair costs to identify primary causes of product
failure to be used in re-designing product.
1577.ws
Threats in Planning and Schedulling
THREAT NO. 2—Over- or under-production
Why is this a problem?
Over-production may result in:
Excess goods for short-run demand and potential cash flow problems.
Obsolete inventory.
Under-production may result loss sales
Customer dissatisfaction.
Controls:
More accurate production planning, including accurate and current:
Sales forecasts
Inventory data
Investments in production planning.
Regular collection of data on production performance to adjust production
schedule.
Proper authorization of production orders.
Restriction of access to production scheduling program.
Validity checks on production orders.
1577.ws
Threats in Production Operations
THREAT NO. 3—Theft of inventories
Why is this a problem?
Loss of assets.
Misstated financial data.
Potential underproduction of inventory.
Controls:
Physical access to inventory should be restricted.
All internal movement of inventory should be documented.
Proper segregation of duties should be enforced:
Inventory stores has custody of raw materials and finished goods.
Factory supervisors are responsible for work in process.
Authorization of production orders, materials requisitions, and move
tickets, should be done by production planners or the information
system.
Logical and physical access controls should be enforced for production
records.
An independent party should count inventory and investigate discrepancies.
Disposal of assets should be authorized and documented.
1577.ws
Threats in Production Operations
THREAT NO. 4—Disruption of operations
Why is this a problem?
Disasters can disrupt functioning and destroy assets
Controls:
Backup power sources, such as generators and uninterruptible power
supplies.
Investigate disaster preparedness of key suppliers and identify alternative
sources for critical components.
1577.ws
Threats in Cost Accounting
THREAT 5—Inaccurate recording and processing of
production activity data
Why is this a problem?
Diminishes effectiveness of production scheduling.
Undermines management’s ability to monitor and control operations.
Controls:
Automate data collection with RFID technology, bar code scanners, and
badge readers to ensure accurate data entry.
Use online terminals for data entry.
Restrict access with passwords, user IDs, and access control matrices to
prevent unauthorized changes to data.
Use check digits, closed-loop verification, and validity checks.
Do periodic physical counts of inventory and compare to records.
Do periodic inspections and counts inventory
1577.ws
GeneraL Control Issues
The related general threats are:
THREAT
6: Loss, alteration, or unauthorized
disclosure of data
THREAT 7: Poor performance
THREAT NO. 7—Poor performance
Why is this a problem?
May damage vendor relations
Reduces profitability
Controls:
Prepare and review performance reports
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THREAT NO. 6—Loss, alteration, or unauthorized
disclosure of data
Why is this a problem?
Loss or alteration of data could cause:
Errors in external or internal reporting and Inaccurate payment
Unauthorized disclosure of confidential information
Controls:
back up regularly.
file labels to reduce chance of accidentally erasing important data.
Access controls utilized by password, matrices, individual terminal, log
Default settings on ERP systems usually allow users far too much access to
data, so these systems must be modified to enforce proper segregation of
duties.
Sensitive data should be encrypted in storage and in transmission.
Parity checks, acknowledgment messages, and control totals should be
used to ensure transmission accuracy.
1577.ws
Permasalahan Terkait TraditionaL Cost Accounting
1
2
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Overhead Costs are InappropriateLy ALLocated
Example of two products:
Product
one uses:
$5 of materials
1 hour of labor
5 minutes of machine time
Product
two uses:
Under a traditional
cost accounting
system, both
products will appear
to have the same
cost.
$5 of materials
1 hour of labor
42 hours of machine time on very expensive
equipment
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SoLusi
1
2
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Throughput: A measure Production Effectiveness
Throughput = PC x PPT x Yield
Productive Capacity = Total Units Produced / Processing Time
Productive Processing Time = Processing Time / Total Time
Yield = Good Units / Total Units
• EXAMPLE: Manster Co. produced 1,000 bottles of Zithmowash in a
10-hour period. During this period there was a total of 1 hour of
machine downtime and waiting time for materials. One hundred of the
bottles were defective.
–
–
–
–
PC = 1,000 bottles / 9 productive hours = 111.11 bottles / hour.
PPT
= 9 productive hours / 10 total hours = 0.90.
YIELD = 900 good units / 1,000 total units = 0.90
THROUGHPUT = 111.11 x 0.90 x 0.90 = 90
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QuaLity ControL Cost
Prevention costs
Costs incurred to
Inspection costs
Costs incurred to
Internal failure costs
Costs of rework and scrap
External failure costs
Costs
1577.ws
Terima Kasih
Jakarta,
20 Desember 2011
1577.ws
Main topic:
AKTIVITAS UTAMA
CONTROL, OBJECTIVES, THREAT, PROCEDURES
1577.ws
ALiran Informasi terkait Production Cycle
CycLe
Revenue CycLe
Interaction
- Planning inventory
- Finished goods
Expenditure Cycle
Planning raw materiaL
PayroLL Cycle
Estimate Labor cost
GLARS
COGS
1577.ws
Aktivitas Utama Production CycLe
Terdiri dari:
PRODUCT DESIGN
PLANNING AND SCHEDULLING
PRODUCTION OPERATIONS
COST ACCOUNTING
1577.ws
Product Design
Tujuan Utama mendapatkan modeL/ prototype
Memenuhi Kebutuhan Konsumen:
kualitas
ketahanan
fungsi
MeminimaLkan Biaya Produksi
Dokumen yang digunakan: Bill of Material & Operation List
Bill of MateriaL bahan-bahan yang diperlukan
Operation List langkah-langkah produksi
1577.ws
Planning and ScheduLLing
Tujuan Utama memastikan ketersediaan bahan baku / inventory
Pendekatan yang digunakan:
Manufacturing Resource Planning (MRP-II)
Berdasarkan Target Penjualan
Plan for 12 month
PUSH manufacturing
Lean Manufacturing
Diasosiasikan seperti JiT
Minimalisir bahan baku, WiP, FG
Rencana Produksi jangka pendek (short term)
PULL manufacturing
1577.ws
Planning and ScheduLLing
Dokumen yang digunakan
Master Production
ScheduLe
Production Order
Operation to be performed
Quantity to be produced
MateriaL Requisition
Move Ticket
1577.ws
Production Operations
Tergantung jenis dan kapasitas perusahaan
CIM (computer integrated manufacturing)
Informasi yang diperlukan:
Raw
materials used
Labor hours expended
Machine operations performed
Other manufacturing overhead costs incurred
1577.ws
Cost Accounting
Tujuan utama:
Menghasilkan informasi untuk planning, controlling, and
evaluating proses produksi
Menyediakan informasi akurat tentang biaya produksi
untuk digunakan dalam pricing dan product mix decision
Menghitung inventory dan COGS (terkait F/C)
Tipe cost accounting system:
Job
Order Costing
Process Costing
Assign cost to a specific job
Assign cost to a specific process
1577.ws
ControL, Objectives, Threat & Procedure
OBJECTIVES
All transactions are properly authorized.
All recorded transactions are valid.
All valid and authorized transactions are recorded.
All transactions are recorded accurately (amount, account,
time)
Assets are safeguarded from loss or theft.
Business activities are performed efficiently and effectively.
The company is in compliance with all applicable laws and
regulations.
All disclosures are full and fair.
1577.ws
Threats in Product Design
THREAT NO. 1—Poor product design
Why is this a problem?
Higher materials purchasing and carrying costs.
Costs for inefficient production.
Higher repair and warranty costs.
Controls:
Accurate data about the relationship between components and finished
goods.
Analysis of warranty and repair costs to identify primary causes of product
failure to be used in re-designing product.
1577.ws
Threats in Planning and Schedulling
THREAT NO. 2—Over- or under-production
Why is this a problem?
Over-production may result in:
Excess goods for short-run demand and potential cash flow problems.
Obsolete inventory.
Under-production may result loss sales
Customer dissatisfaction.
Controls:
More accurate production planning, including accurate and current:
Sales forecasts
Inventory data
Investments in production planning.
Regular collection of data on production performance to adjust production
schedule.
Proper authorization of production orders.
Restriction of access to production scheduling program.
Validity checks on production orders.
1577.ws
Threats in Production Operations
THREAT NO. 3—Theft of inventories
Why is this a problem?
Loss of assets.
Misstated financial data.
Potential underproduction of inventory.
Controls:
Physical access to inventory should be restricted.
All internal movement of inventory should be documented.
Proper segregation of duties should be enforced:
Inventory stores has custody of raw materials and finished goods.
Factory supervisors are responsible for work in process.
Authorization of production orders, materials requisitions, and move
tickets, should be done by production planners or the information
system.
Logical and physical access controls should be enforced for production
records.
An independent party should count inventory and investigate discrepancies.
Disposal of assets should be authorized and documented.
1577.ws
Threats in Production Operations
THREAT NO. 4—Disruption of operations
Why is this a problem?
Disasters can disrupt functioning and destroy assets
Controls:
Backup power sources, such as generators and uninterruptible power
supplies.
Investigate disaster preparedness of key suppliers and identify alternative
sources for critical components.
1577.ws
Threats in Cost Accounting
THREAT 5—Inaccurate recording and processing of
production activity data
Why is this a problem?
Diminishes effectiveness of production scheduling.
Undermines management’s ability to monitor and control operations.
Controls:
Automate data collection with RFID technology, bar code scanners, and
badge readers to ensure accurate data entry.
Use online terminals for data entry.
Restrict access with passwords, user IDs, and access control matrices to
prevent unauthorized changes to data.
Use check digits, closed-loop verification, and validity checks.
Do periodic physical counts of inventory and compare to records.
Do periodic inspections and counts inventory
1577.ws
GeneraL Control Issues
The related general threats are:
THREAT
6: Loss, alteration, or unauthorized
disclosure of data
THREAT 7: Poor performance
THREAT NO. 7—Poor performance
Why is this a problem?
May damage vendor relations
Reduces profitability
Controls:
Prepare and review performance reports
1577.ws
THREAT NO. 6—Loss, alteration, or unauthorized
disclosure of data
Why is this a problem?
Loss or alteration of data could cause:
Errors in external or internal reporting and Inaccurate payment
Unauthorized disclosure of confidential information
Controls:
back up regularly.
file labels to reduce chance of accidentally erasing important data.
Access controls utilized by password, matrices, individual terminal, log
Default settings on ERP systems usually allow users far too much access to
data, so these systems must be modified to enforce proper segregation of
duties.
Sensitive data should be encrypted in storage and in transmission.
Parity checks, acknowledgment messages, and control totals should be
used to ensure transmission accuracy.
1577.ws
Permasalahan Terkait TraditionaL Cost Accounting
1
2
1577.ws
Overhead Costs are InappropriateLy ALLocated
Example of two products:
Product
one uses:
$5 of materials
1 hour of labor
5 minutes of machine time
Product
two uses:
Under a traditional
cost accounting
system, both
products will appear
to have the same
cost.
$5 of materials
1 hour of labor
42 hours of machine time on very expensive
equipment
1577.ws
SoLusi
1
2
1577.ws
Throughput: A measure Production Effectiveness
Throughput = PC x PPT x Yield
Productive Capacity = Total Units Produced / Processing Time
Productive Processing Time = Processing Time / Total Time
Yield = Good Units / Total Units
• EXAMPLE: Manster Co. produced 1,000 bottles of Zithmowash in a
10-hour period. During this period there was a total of 1 hour of
machine downtime and waiting time for materials. One hundred of the
bottles were defective.
–
–
–
–
PC = 1,000 bottles / 9 productive hours = 111.11 bottles / hour.
PPT
= 9 productive hours / 10 total hours = 0.90.
YIELD = 900 good units / 1,000 total units = 0.90
THROUGHPUT = 111.11 x 0.90 x 0.90 = 90
1577.ws
QuaLity ControL Cost
Prevention costs
Costs incurred to
Inspection costs
Costs incurred to
Internal failure costs
Costs of rework and scrap
External failure costs
Costs
1577.ws
Terima Kasih
Jakarta,
20 Desember 2011
1577.ws