Inventory accounting a comprehensive guide phần 5 pps
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/...
Inventory accounting a comprehensive guide phần 1 ppsx
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Inventory accounting a comprehensive guide phần 2 pps
... 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...
Inventory accounting a comprehensive guide phần 3 ppsx
... 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...
Inventory accounting a comprehensive guide phần 4 ppsx
... 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-...
Inventory accounting a comprehensive guide phần 8 ppsx
... 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...
Inventory accounting a comprehensive guide phần 9 pps
... 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...
Inventory accounting a comprehensive guide phần 6 pptx
... 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...
Inventory accounting a comprehensive guide phần 7 ppt
... 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...
Inventory accounting a comprehensive guide phần 10 docx
... 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...
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