Analyse des couts de revient et de la valorisation de stocks chez PT. MSPI
Nurendro Adi Kusumo;
Gilardi, Jean-Claude, supervisor; Thiel, Daniel, supervisor; Ronny K. Hermajanto Moentoro, examiner
([Publisher not identified]
, 2001)
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ABSTRACT PT. Marubeni Steel Processing Indonesia (MSPI) is one of manufactures that havesupported another manufactures in Indonesia, MSPI participates in steel processing. Itsactivities are ?Slitting? the coils and ?Shearing? or Cutting in pieces the steel coils. Thecompany income is divided in three categories. The first category is material sales whilecutting, which has a good reputation for his high reliability in measuring of cuttingqualities. The second category is ?Tolling Job? or only cutting the steel coils that arcbelong to other companies or only the service income. The last category is ?Trading? thesteel coils without cutting. The best results of them are in the first category. At this moment, PT. MSPI has lack of information as the result of inaccurateanticipation in sales and stocks information. In 2000, PT. MSPI didn?t build his salesbudget. The enterprise has built it based on sales of the preceding year and adding themabout between 10% and 15% for each month. If we compare the budget and monthlysales report, there is a gap between them and they vary more than 40%. It could influenceanother budget such as the production budget, the treasury budget, and the finance reportprojected. Then, in the stock management, there are another gaps between the deliveries andthe stocks in Warehouse. The discrepancies inventory reports between the Deliverydepartment and the Accounting department has been caused by human error. Therefore,due to these gaps, PT. MSPI could lose USD 224,980.56 in year 2000 In June 2001, PT. MSPI has obtained PT. Samatech that has an activity«Stamping». MSPI has developed a new divisioni the finance division, This division hasan important role iii order to develop the sale budget ¡ 2002 and in the following years. The most possible solution to resolve the problem is while developing a budgetbut it should be based on the statistic theory. We can use « Time-Series Models ». TheCompany could use this budget in order to diminish the gaps. But MSPI has to tookrough it in 2002 if this budget will be suit to the current sales. In stocks management, itis better to use ?Bar code? to prevent gaps in the inventory account. But the company hasto spend a lot of money if they want to use it, whose Cost approximately IDR100,000,000,00 or USD 10,000.00. Therefore MSPI must consider realizing it. The reportof the Delivery department has to be integrated with the report of the Accountingdepartment. We can use the information system in order to realize it. |
T3825 - Nurendro Adi Kusumo.pdf :: Unduh
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No. Panggil : | T3825 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2001 |
Program Studi : |
Bahasa : | fre |
Sumber Pengatalogan : | LibUI fre rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | vii, 34 pages ; illustration : 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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T3825 | 15-17-733375934 | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20441460 |