Inventory accounting a comprehensive guide phần 5 pps

... such factors as unit transportation and handling costs, price considerations, storage space, avail- ability of material, capital requirements, and so forth. A similar determination would be made ... 450 50 (50 × $10.00) — — — $50 0 06/04/03 1,000 $9 .58 350 700 (50 × $10.00) ( 650 × $9 .58 ) — — $6,727 07/11/03 250 $10. 65 400 55 0 (50 × $10.00) (50 0 × $9 .58 ) — — $5, 290 08/01/...

Ngày tải lên: 14/08/2014, 12:21

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Ngày tải lên: 14/08/2014, 12:21

... each Inventory and Manufacturing Systems / 25 2 A kanban is described in this text as a card, but it can actually be any form of notification. A common alternative is a container of a particular ... expense category can be separately tracked by individual cell and charged to products. Repairs and maintenance. Nearly all of the maintenance that a company incurs is spent on machi...

Ngày tải lên: 14/08/2014, 12:21

... bar code scanning, so that transactions are automati- cally transmitted from portable scanners by radio transmissions and update the inventory database in real time. Transaction avoidance: Certify ... in an automatic and cascading ripple effect that changes all of a company’s bills of material. This is an easy field for a fraudulent manager to personally ac- cess and change, but it is e...

Ngày tải lên: 14/08/2014, 12:21

... space ——————————————————————————————– (Total warehouse square footage) + (External staging area square footage) This is an easy calculation if a company maintains a storage location file that in- cludes the cubic volume of each location. ... Percentage of Purchase 5- 21 Average Back Order Length Orders Released with Full Lead Time 5- 22 Dock Door Utilization 5- 10 Putaway Accuracy 5-...

Ngày tải lên: 14/08/2014, 12:21

... be marked with a proper part number immediately. 4. Clearly mark the quantity on all sealed packages. Count all partial packages, seal them, and mark the quantity on the tape. This is a major labor ... inventory database. If a more advanced system is in place where the materials management staff enters transactions directly into the inventory database—either through local terminals...

Ngày tải lên: 14/08/2014, 12:21

... accumulate a product’s full cost, add a standard margin percentage to the cost, and this becomes the transfer price. It has the singular advantage of being easy to understand and calculate, and it ... no reliable market price available. The advantages and disadvantages of each transfer pricing method are noted in the relevant sections, so that one can find the most appropriate method that...

Ngày tải lên: 14/08/2014, 12:21

... arrive at a inventory valuation for the year two layer of $69,161. At this point, the inventory layers and associated cumulative indexes are as follows: Layer Type Base Year Valuation LIFO Layer ... time manually compiling the underlying data. An example of an activity measure that generally fulfills these three criteria is machine hours, because standard machine hours are readily avail...

Ngày tải lên: 14/08/2014, 12:21

... xxx Repairs, manufacturing related xxx Salaries, maintenance department xxx Salaries, materials handling department xxx Salaries, production control department xxx Salaries, purchasing department ... an alternative approach where the credit is made to an inventory valuation account instead, from which specific write-offs can be completed at a later date. 160 / Inventory Accounting c12...

Ngày tải lên: 14/08/2014, 12:21

... intended for sale. Projected available balance. The future planned balance of an inventory item, based on the current balance and adjusted for planned receipts and usage. Pull system. A materials flow ... units of each part and subassembly. Bin. A storage area, typically a subdivision of a single level of a storage rack. Bin transfer. A transaction to move inventory from one s...

Ngày tải lên: 14/08/2014, 12:21