akuntansi manajemen lanjutan penentuan harga pokok produk dan pembuatan keputusan dalam lingkungan...
TRANSCRIPT
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AKUNTANSI MANAJEMEN LANJUTAN
PENENTUAN HARGA POKOK PRODUK DAN PEMBUATAN
KEPUTUSAN DALAM LINGKUNGAN PEMANUFAKTURAN MAJU
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PERTEMUAN II, 28 OKTOBER 2013
• ACTIVITY BASED COSTING• ACTIVITY BASED MANAGEMENT• INVENTORY MANAGEMENT
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Learning Objective 1
Describe the purposes of cost management systems.
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Cost Management System
A cost-management system (CMS) is a collection of tools and techniques thatidentifies how management’s decisions affect costs.
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What is Cost Accounting?
Cost accounting is that part of theaccounting system that measures costsfor the purposes of management decisionmaking and financial reporting.
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Learning Objective 2
Explain the relationships among cost, cost objective,cost accumulation, andcost allocation.
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Cost Accounting System
CostAccumulation
Collecting costs by some“natural” classificationsuch as materials or labor
CostAllocation
Tracing costs to one or more cost objectives
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Cost Accounting System
MACHININGDEPARTMENTACTIVITY ACTIVITY
FINISHINGDEPARTMENTACTIVITY ACTIVITY
RAW MATERIALCOSTS (METALS
CABINETS CABINETS
DESKS DESKS
TABLESTABLES
Cost Accumulation
Cost Allocationto Cost Objects:
1. Departments
2. Activities
3. Products
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Cost
• A cost may be defined as a sacrifice or giving up of resources for a particular purpose.
• Costs are frequently measured by the monetary units that must be paid for goods and services.
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Cost Objective
What is a cost object or cost objective?
It is anything for which a separate measurementof costs is desired.
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Learning Objective 3
Distinguish among direct,indirect, and unallocated costs.
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Direct Costs
Direct costs can be identified specifically and exclusively with a given costobjective in an economicallyfeasible way.
What are direct costs?
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Indirect Costs
Indirect costs cannot be identifiedspecifically and exclusively with agiven cost objective in an economicallyfeasible way.
What are indirect costs?
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What Distinguishes Direct and Indirect Costs?
• Managers prefer to classify costs as direct rather than indirect whenever it is “economically feasible” or “cost effective.”
• Other factors also influence whether a cost is considered direct or indirect.
• The key is the particular cost objective.
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Categories of Manufacturing Costs
Any raw material, labor, or other inputused by any organization could,in theory, be identified as adirect or indirect costdepending on thecost objective.
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Categories of Manufacturing Costs
• All costs which are eventually allocated to products are classified as either…
1 direct materials,2 direct labor, or3 indirect manufacturing.
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Direct Material Costs...
– include the acquisition costs of all materials that are physically identified as a part of the manufactured goods and that may be traced to the manufactured goods in an economically feasible way.
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Direct Labor Costs...
– include the wages of all labor that can be traced specifically and exclusively to the manufactured goods in an economically feasible way.
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Indirect Manufacturing Costs...
– or factory overhead, include all costs associated with the manufacturing process that cannot be traced to the manufactured goods in an economically feasible way.
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Product Costs...
– are costs identified with goods produced or purchased for resale.
• Product costs are initially identified as part of the inventory on hand.
• These costs, inventoriable costs, become expenses (in the form of cost of goods sold) only when the inventory is sold.
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Period Costs...
– are costs that are deducted as expenses during the current period without going through an inventory stage.
1 2 3
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Period or Product Costs
• In merchandising accounting, insurance, depreciation, and wages are period costs (expenses of the current period).
• In manufacturing accounting, many of these items are related to production activities and thus, as indirect manufacturing, are product costs.
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Period Costs – Merchandising and Manufacturing
• In both merchandising and manufacturing accounting, selling and general administrative costs are period costs.
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Learning Objective 4
Explain how the financialstatements of merchandisersand manufacturers differbecause of the types of
goodsthey sell.
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Financial Statement Presentation– Merchandising Companies
MerchandiseInventory
Sales
Cost of Goods Sold(an expense)
Selling andAdministrative
Expenses
Balance Sheet Income Statement
–
Equals Gross Margin
Equals Operating Income
–
Expiration
PeriodCosts
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Financial Statement Presentation– Manufacturing Companies
FinishedGoods
Inventory
Sales
Cost of Goods Sold(an expense)
Selling andAdministrative
Expenses
Balance Sheet Income Statement
–
Equals Gross Margin
Equals Operating Income
–
Expiration
PeriodCosts
DirectMaterialInventory
Work-in-Process
Inventory
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Costs and Income Statements
• On income statements, the detailed reporting of selling and administrative expenses is typically the same for manufacturing and merchandising organizations, but the cost of goods sold is different.
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Cost of Goods Sold for a Manufacturer
• The manufacturer’s cost of goods produced and then sold is usually composed of the three major categories of cost:
1 Direct materials2 Direct labor3 Indirect manufacturing
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Cost of Goods Soldfor a Retailer or Wholesaler
• The merchandiser’s cost of goods sold is usually composed of the purchase cost of items, including freight-in, that are acquired and then resold.
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Learning Objective 5
Understand the maindifferences between traditionaland activity-based costingsystems and why ABC systemsprovide value to managers.
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Traditional Cost System
AllUnallocatedValue Chain
Costs
DirectMaterialResource
DirectLabor
Resource
AllIndirect
Resources
Products
DirectTrace
DirectTrace Cost
Driver
Unallocated
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Two-Stage Activity-BasedCost System
AllUnallocatedValue Chain
Costs
DirectMaterialResource
DirectLabor
Resource
IndirectResource
A
Products
DirectTrace
DirectTrace Activity
1
Unallocated
OtherDirect
Resources
IndirectResource
Z
Activity10
% % % %
CostDriver
CostDriver
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Activity-Based Costing
Understanding the relationships among activities, resources, costs, and cost drivers is the key to understanding ABC and how ABC facilitates managers’ understanding of operations.
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Example of Activities and Cost Drivers:
Activities:Account billingBill verificationAccount iniquityCorrespondence
Cost Drivers:No. of lines No. of accountsNo. of labor hoursNo. of letters
Activity-Based Costing
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Learning Objective 6
Identify the steps involved in thedesign and implementationof an activity-basedcosting system.
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Designing and Implementing an Activity-Based Costing System
Determine cost ofactivities, resources,and related costdrivers.
Develop a process-basedmap representing the flowof activities, resources, andtheir interrelationships.
Step 1 Step 2
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Designing and Implementing an Activity-Based Costing System
Collect relevant data concerning costsand the physical flow of the cost-driverunits among resources and activities.
Step 3
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Designing and Implementing an Activity-Based Costing System
Calculate and interpret the new activity-based information.
Using an activity-based costing system toimprove the operations of an organizationis activity-based management (ABM).
Step 4
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Activity-Based Management
Activity-based management aims to improve the value received by customers and to improve profits by identifying opportunities for improvements in strategy and operations.
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Activity-Based Management
• A value-added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer.
• In contrast, non-value-added costs are costs that can be eliminated without affecting a product’s value to the customer.
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Learning Objective 7
Use activity-based cost information to improve the operations of an organization.
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Using ABC Information
Activity-based management…
provides costs of value-added andnon-value-added activities.
improves managers’ understanding of operations.
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Learning Objective 8
Understand cost accounting’s role in a company’simprovement efforts acrossthe value chain.
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Cost Accounting andthe Value Chain
A good cost accounting system is critical toall value-chain functions from research anddevelopment through customer service.
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Activity Based Management
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Activity-Based Management (ABM)
•Activity-based management (ABM) is a systemwide, integrated approach that focuses management’s attention on activities with the objective of improving customer value and the profit achieved by providing this value.
–Activity-based management encompasses both product costing and process value analysis.
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Cost Dimension
Process Dimension
Driver Analysis Activities Performance Measures
Resources
Products andCustomers
Why? What? How Well?
Activity-Based Management Model
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Process Value Analysis
•Process value analysis is fundamental to activity-based responsibility accounting, focuses on accountability for activities rather than costs, and emphasizes the maximization of systemwide performance instead of individual performance.
– Process value analysis is concerned with:• Driver analysis• Activity analysis• Performance measurement
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Activity Analysis
•Activity analysis should produce four outcomes:•What activities are performed?•How many people perform the activities?•The time and resources required to perform the activities.•An assessment of the value of the activities to the organization, including a recommendation to select and keep only those that add value.
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Value-Added Activities
•A discretionary activity is classified as value-added provided it simultaneously satisfies three conditions:
–The activity produces a change of state.–The change of state was not achievable by preceding activities.–The activity enables other activities to be performed.
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Nonvalue-Added Activities
Nonvalue-Added Activities are activities that add cost and impede performance.
• Scheduling• Moving• Waiting• Inspecting• Storing
Examples
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Activity Analysis
• Activity elimination• Activity selection• Activity reduction• Activity sharing
Activity Analysis Can Reduce Costs in Four Ways:
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Activity Performance Measurement
EfficiencyQualityTime
Three Dimensions of Activity Performance
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Measures of Activity Performance
•Financial measures of activity efficiency include:
–Value and nonvalue-added activity cost reports–Trends in activity cost reports–Kaizen standard setting–Benchmarking
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Economic Order Quantity, JIT,
and the Theory of Contraints
INVENTORY MANAGEMENT
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Learning Objectives
• Describe the traditional inventory management model.
• Describe JIT inventory management.• Explain the basic concepts of constrained
optimization.• Describe the theory of constraints, and explain
how it can be used to manage inventory.
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Managing Inventories
0 3 6 9 12
Inventory
Average Inventory
WeeksInve
ntor
y, th
ousa
nds
of b
ricks
60
30
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The Appropriate Inventory Policy
Two Basic Questions Must be Addressed
How much should be ordered or produced? When should the order be placed or the setup
be performed?
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Inventories
• As the firm increases its order size, the number of orders falls and therefore the order costs decline. However, an increase in order size also increases the average amount in inventory, so that the carrying cost of inventory rises. The trick is to strike a balance between these two costs.
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• Ordering or Setup Costs• Carrying Costs• Stockout Costs
Inventory Costs
Basics of Traditional Inventory Management
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Inventory Costs1. Ordering Costs: The costs of placing and
receiving an orderExamples: clerical costs, documents, insurance for shipment, and unloading.
2. Carrying Costs: The costs of carrying inventoryExamples: insurance, inventory taxes, obsolescence, opportunity cost of capital tied up in inventory, and storage.
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Inventory Costs (continued)3. Stock-Out Costs: The costs of not having sufficient
inventory
Examples: lost sales, costs of expediting (extra setup, transportation, etc.) and the costs of interrupted production.
4. Setup Costs: The costs of preparing equipment and facilities so they can be used to produce a particular product or component
Examples: setup labor, lost income (from idled facilities), and test runs. When a firm produces the goods internally, ordering costs are replaced by setup costs.
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Traditional Reasons for Carrying Inventory
1. To balance ordering or setup costs and carrying costs
2. To satisfy customer demand (e.g., meet delivery dates)
3. To avoid shutting down manufacturing facilities because of:
a. machine failureb. defective partsc. unavailable partsd. late delivery of parts
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Traditional Reasons for Carrying Inventory (continued)
4. Unreliable production processes5. To take advantage of discounts6. To hedge against future price increases
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Inventories
Determination of optimal order size
Inve
ntor
y co
sts,
dol
lars
Order size
Total costsCarrying costs
Total order costs
Optimal order size
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Total Costs = Ordering costs + Carrying cost
TC = PD/Q + CQ/2
where TC = The total ordering (or setup) and carrying cost
P = The cost of placing and receiving an order (or the cost
of setting up a production run)
Q = The number of units ordered each time an order is
placed (or the lot size for production)
D = The known annual demand
C = The cost of carrying one unit of stock for one year
Economic order quantity (EOQ) = 2PD/C
An Inventory Model
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Inventories
Economic Order Quantity - Order size that minimizes total inventory costs.
Economic Order Quantity =2 x annual sales x cost per order
carrying cost
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Economic-Order-Quantity Decision Model
The formula for the EOQ model is:
EOQ =
D = Demand in units for a specified time periodP = Relevant ordering costs per purchase orderC = Relevant carrying costs of one unit in stock for the time period used for D
2DP
C
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An EOQ Illustration
EOQ = 2PD/C
D = 1,000 units
Q = 500 units
P = $200 per order
C = $40 per unit
EOQ = (2 x 200 x 10,000) / 40
EOQ = 10,000
EOQ = 100 units
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Economic-Order-Quantity Decision Model
• What are the relevant total costs?
• The formula for relevant total costs (RTC) is: RTC = Annual relevant ordering costs + Annual relevant carrying costs
RTC = ( ) × P + ( ) × C = +
• Q can be any order quantity, not just EOQ.
DQ
Q 2
DP Q
QC 2
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Economic-Order-Quantity Decision Model
Rele
vant
Tot
al C
osts
(Dol
lars
)
2,000
4,000
6,000
8,000
10,000
5,434
600 1,200 1,800 2,400988EOQ
Annual relevant carrying costs
Annual relevant total costs
Annual relevant ordering costs
Order Quantity (Units)
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Considerations in Obtaining Estimates of Relevant Costs
• Obtaining accurate estimates of the cost parameters used in the EOQ decision model is a challenging task.
• What are the relevant incremental costs of carrying inventory?
– Only those costs of the purchasing company that change with the quantity of inventory held
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Considerations in Obtaining Estimates of Relevant Costs
• What is the relevant opportunity cost of capital?– It is the return forgone by investing capital in
inventory rather than elsewhere.– It is calculated as the required rate of return
multiplied by those costs per unit that vary with the number of units purchased and that are incurred at the time the units are received.
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Costs Associated with Goods for Sale
• Five categories of costs associated with goods for sale are:
1. Purchasing costs2. Ordering costs3. Carrying costs4. Stockout costs5. Quality costs
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Reorder Point When Demand is Certain
Reorder point = Rate of usage x Lead time
Example: Assume that the average rate of usage is 4 units per day for a component. Assume also that the time required to place and receive an order is 10 days. What is the reorder point?
Reorder point = 4 x 10 = 40 units
Thus, an order should be placed when inventory drops to 40 units.
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Reorder Point When Demand is Uncertain
Reorder point = (Ave. rate of usage x Lead time) + Safety stock
where:
Safety stock = (Maximum usage - Average usage) x Lead time
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Reorder Point (continued)
Example:Suppose that the maximum usage is 6 units per day and the average usage is 4 units per day. The lead time is 10 days. What is the reorder point?
Safety stock = (6 - 4) x 10 = 20 unitsReorder point = (4 x 10) + 20 = 60 units
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Reorder Point988
494
Weeks 1 2 3 4 5 6 7 8
Reorder Point
Reorder Point
Lead Time2 weeks
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Reorder Point (no safety stock)
Reorder point = Rate of usage x Lead time
100
80
60
40
20
0
Time
ROP
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Safety Stock
• Safety stock is inventory held at all times regardless of the quantity of inventory ordered using the EOQ model.
• Safety stock is used as a buffer against unexpected increases in demand or lead time and unavailability of stock from suppliers.
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Evaluating Managers and Goal-Congruence Issues
• Goal-congruence issues can arise when there is an inconsistency between the EOQ decision model and the model used to evaluate the performance of the manager implementing the inventory management decisions.
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Traditional versus JIT Inventory Procedures
Inventory Control System
1. Balance setup and carrying costs2. Satisfy customer demand3. Avoid manufacturing shutdowns4. Take advantage of discounts5. Hedge against future price
increases
1. Drive setup and carrying costs to zero
2. Use due-date performance*3. Total preventive maintenance*4. Total quality control*5. The Kanban system
Traditional Systems JIT Systems
*Rather than holding inventories as a hedge against plant-shutdowns,JIT attacks the plant-shutdown problem by addressing these issues.
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Just-In-Time Production Systems
• Just-in-time (JIT) production systems take a “demand pull” approach in which goods are only manufactured to satisfy customer orders.
• Demand triggers each step of the production process, starting with customer demand for a finished product at the end of the process, to the demand for direct materials at the beginning of the process.
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Materials Requirement Planning (MRP)
• Materials requirements planning (MRP) systems take a “push-through” approach that manufactures finished goods for inventory on the basis of demand forecasts.
• MRP predetermines the necessary outputs at each stage of production.
• Inventory management is a key challenge in an MRP system.
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JIT And Inventory Management Setup and Carrying Costs: The JIT Approach
• JIT reduces the costs of acquiring inventory to insignificant levels by:
1. Drastically reducing setup time2. Using long-term contracts for outside purchases
• Carrying costs are reduced to insignificant levels by reducing inventories to insignificant levels
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JIT And Inventory Management Due-Date Performance: The JIT Solution
• Lead times are reduced so that the company can meet requested delivery dates and to respond quickly to customer demand.
• Lead times are reduced by:– reducing setup times – improving quality– using cellular manufacturing
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JIT And Inventory Management Avoidance of Shutdown:
The JIT Approach• Total preventive maintenance to reduce machine
failures• Total quality control to reduce defective parts• Cultivation of supplier relationships to ensure
availability of quality raw materials and subassemblies
• The use of the Kanban system is also essential
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JIT And Inventory ManagementDiscounts and Price Increases:
JIT Purchasing Versus Holding Inventories
• Careful vendor selection• Long-term contracts with vendors
– Prices are stipulated (usually producing a significant savings)
– Quality is stipulated– The number of orders placed are reduced
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Major Features of a JIT System
The five major features of a JIT system are:• Organizing production in manufacturing cells
• Hiring and retaining multi-skilled workers• Emphasizing total quality management
• Reducing manufacturing lead time and setup Time
• Building strong supplier relationships
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Benefits of JIT Systems
• Benefits of JIT production:– Lower carrying costs of inventory– Eliminating the root causes of rework, scrap, waste,
and manufacturing lead time.
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Performance Measures and Control in JIT Production
• To manage and reduce inventories, the management accountant must design performance measures to control and evaluate JIT production.
• What information may management accountants use?– Personal observation by production line workers and
managers– Financial performance measures, such as inventory
turnover ratios
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Performance Measures and Control in JIT Production
• What are nonfinancial performance measures of time, inventory, and quality?– Manufacturing lead time– Units produced per hour– Days’ inventory on hand– Total setup time for machines/Total manufacturing time– Number of units requiring rework or scrap/Total number
of units started and completed
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Backflush Costing
• A unique production system such as JIT often leads to its own unique costing system.
• Organizing manufacturing in cells, reducing defects and manufacturing lead time, and ensuring timely delivery of materials enables purchasing, production, and sales to occur in quick succession with minimal inventories.
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Backflush Costing
• Where journal entries for one or more stages in the cycle are omitted, the journal entries for a subsequent stage use normal or standard costs to work backward to flush out the costs in the cycle for which journal entries were not made.
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Trigger Points
• Stage A: Purchase of direct materials• Stage B: Production resulting in work in process• Stage C: Completion of a good finished unit or
product• Stage D: Sale of finished goods
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Trigger Points
• Assume trigger points A, C, and D.• This company would have two inventory accounts:
• Type Account Title 1. Combined materials Inventory: Material and materials in work-in- and In-Process process inventory Control
2. Finished goods Finished GoodsControl
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Trigger Points
• Assume trigger points A and D.• This company would have one inventory
account:• Type Account Title
Combines direct materials Inventory inventory and any direct Control materials in work-in-process and finished goods inventories
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Special Considerations in Backflush Costing
• Backflush costing does not necessarily comply with GAAP– However, inventory levels may be immaterial, negating
the necessity for compliance• Backflush costing does not leave a good audit trail
– the ability of the accounting system to pinpoint the uses of resources at each step of the production process
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What is the Kanban System?
A Card System is used to monitor work-in-process
• A withdrawal Kanban• A production Kanban• A vendor Kanban
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The Withdrawal Kanban
Item No. TVD-114 Preceding Process
Item Name LCD Screen Computer Assembly
Computer Type Compaq 4/25
Box Capacity 12 Subsequent Process
Box Type AD-1942 Final Assembly
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The Production Kanban
Item No. TVD-114 Process
Item Name LCD Screen Computer Assembly
Computer Type Compaq 4/25
Box Capacity 12
Box Type ___AD-1942
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The Vendor KanbanItem No. TVD-114 Name of Receiving Company
Item Name Computer Chassis Type Black Plastic
Box Capacity 12
Box Type Cardboard--Type Receiving Gate North Receiving Gate
Time to Deliver 8:30 A.M., 12:30 P.M., 2:30 P.M.
Name of Vendor Hovey Supply Company
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The Kanban Process
WithdrawalStore
LCD ScreenWithdrawal
Lot with P-Kanban
ProductionOrdering Post
(6) Signal
LCD Assembly
Remove(4) P-Kanban
Attach toPost
(5) AttachW-Kanban
(1) Remove W-Kanban Attach to
Post
Withdrawal Post
(2), (3)
(7)
Final Assembly
(1)
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Multiple Constrained ResourceTo the Thurman Company example for a one constrained resource, add the following additional constraint: the market limits sales of the economy disk player to 3,000 units. Formulate the linear programming problem and solve using the graphical method Let X1 = deluxe models and X2 = economy models
Formulation: Max CM = 40X1 + 25X2
Subject to: 4X + 2X2 < 20,000
X2 < 3,000
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Multiple Constrained Resource (continued)
10,000
3,000
A 5,000
D C
BX
X
4X +2X < 20,000
X < 3,000
1
1
2
2
2
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Multiple Constrained Resource (continued)
Corner Point X1 X2 CM = 40X1 + 25X2
A 0 0 0B 5,000 0 $200,000C* 3,500 3,000 $215,000D 0 3,000 $75,000
* Point C is optimalThe X1 value of point c is found by substituting the second equation into the first one like so:
$X1 + 2 (3,000) = 20,000
4X1 + 6,000 = 20,000
4X1 =14,000
X1 = 3,500
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• Throughput• Inventory• Operating expenses
Three Measures of Systems Performance
Theory of Constraints
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The Theory of Constraints (continued)
Five steps to improve performance:1. Identify an organization’s constraints.2. Exploit the binding constraints.3. Subordinate everything else to the decisions
made in Step 2.4. Elevate the organization’s binding constraints.5. Repeat the process as a new constraint emerges
to limit output.
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Theory of Constraints
A sequential process of identifying and removing constraints in a system.
Restrictions or barriers that impedeprogress toward an objective
Restrictions or barriers that impedeprogress toward an objective
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Theory of Constraints
• The theory of constraints emphasizes the management of bottlenecks as the key to improving the performance of the production system as a whole.
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Methods to Relieve Bottlenecks
• Eliminate idle time at the bottleneck operation• Process only those parts or products that increase
throughput contribution, not parts or products that will remain in finished goods or spare parts inventories
• Shift products that do not have to be made on the bottleneck operation to nonbottleneck processes, or to outside processing facilities
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Methods to Relieve Bottlenecks
• Reduce setup time and processing time at bottleneck operations
• Improve the quality of parts or products manufactured at the bottleneck operation
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Theory of Constraints
• The objective of TOC is to increase throughput contribution while decreasing investments and operating costs.
• TOC considers a short-run time horizon and assumes operating costs to be fixed costs.
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The Drum-Buffer-Rope System
Initial Process
Process A
Process B
Drummer Process
Raw Materials
Process C
Final ProcessRope
Time Buffer
Finished Goods
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The Management of Capacity
• Managers can reduce capacity-based fixed costs by measuring and managing unused capacity
• Unused Capacity is the amount of productive capacity available over and above the productive capacity employed to meet consumer demand in the current period
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Analysis of Unused Capacity• Two Important Features:
1. Engineered Costs result from a cause-and-effect relationship between output and the resources used to produce that output
2. Discretionary Costs have two parts:
1. They arise from periodic (annual) decisions regarding the maximum amount to be incurred
2. They have no measurable cause-and-effect relationship between output and resources used
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Managing Unused Capacity
• Downsizing (Rightsizing) is an integrated approach of configuring processes, products, and people to match costs to the activities that need to be performed to operate effectively and efficiently in the present and future
• Because identifying unused capacity for discretionary costs is difficult, downsizing, or otherwise managing this unused capacity, is also difficult.
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End of Week