PROBLEM 14.

1) (C) Bill of materials = A list of the raw materials used to create a

schedule finished product
2) (K) Operations list = A document that lists the steps required to
manufacture a finished good
3) (L) Master production = A document that specifies how much of a
manufacturing finished good is to be produced during a specific time
period
4) (M) Lean manufacturing = A production planning technique that is an
extension of the just-in-time inventory control method
5) (J) Production order = A document that authorizes manufacture of a
finished good
6) (D) Materials requisition = A document used to authorize removal of
raw materials from inventory
7) (I) Move ticket = A document that tracks transfer of inventory from one
work center to another
8) (H) Job-time ticket = A document that records labor costs associated
with manufacturing a product
9) (F) Job-order costing = A cost accounting method that assigns costs to
specific batches or production runs and is used when the product or service
consists of uniquely identifiable items
10) (A) Cost driver = A factor that causes costs to change
11) (B) Throughput = A measure of the number of good units
produced in a period of time
12) (O) Computer-integrated = A term used to refer to the use of
robots and other IT techniques as part of the production process
PROBLEM 14.2

What internal control procedure(s) would best prevent or detect the

following problems?

a. A production order was initiated for a product that was already

overstocked in the company’s warehouse.

prosedur pengendalian internal yang paling baik mencegah masalah ini

adalah penggunaan sistem perencanaan produksi. Perlu ada pembatasan
ketat terhadap akses ke pesanan produksi, sehingga orang yang memiliki
otorisasi dapat memulainya. Selain itu, sistem yang berwenang dapat
memulai pesanan produksi dengan kebutuhan secara otomatis memeriksa
jumlah unit di gudang perusahaan dan mengingatkan orang yang memulai
pesanan produksi sebelum dikirim. Prosedur pengendalian internal yang
paling baik mendeteksi masalah ini adalah memonitor catatan persediaan
secara teratur, sehingga kelebihan stok akan terlihat dan penyebabnya
dapat dievaluasi sebelum pesanan produksi baru dimulai.
warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.
warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.

warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.
warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.
warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.
warehouse
The internal control procedure that would best prevent this problem would be
the use of
production planning systems. There needs to be a strict restriction of access to
production
orders, so that one those with authorization can initiate them. In addition, the
system which
those authorized can initiate production orders on needs to automatically check
the number of
units in the company’s warehouse and alert the person initiated the production
order before it is
sent through. The internal control procedure that would best detect this problem
would be
regularly monitoring inventory records, so that overstocks would be apparent
and the cause can
be evaluated before new production orders are initiated.

b. A production employee stole items of work-in-process inventory.

 Pastikan pengawasan yang baik oleh pengawas pabrik.

 Menerapkan kontrol dokumenter atas jumlah inventaris dalam proses dan
perpindahannya melalui pabrik (mis., Memindahkan tiket).
 Hitung / catat jumlah di setiap stasiun kerja dan mintalah kedua pihak
untuk transfer mengakui transaksi tersebut.

c. The “rush-order” tag on a partially completed production job

became detached from the materials and lost, resulting in a costly
delay.
 Gunakan tag pesanan terburu-buru
 Memiliki jadwal produksi menunjukkan pekerjaan dengan prioritas tinggi.
 Konfigurasikan sistem ERP untuk menyiapkan laporan status produksi
sehingga kegagalan untuk menyelesaikan bagian-bagian MPS akan dideteksi
tepat waktu.
 Gunakan ekspeditur untuk memantau pekerjaan pada pekerjaan prioritas
tinggi.

d. A production employee entered a materials requisition form into

the system in order to steal $300 worth of parts from the raw
materials storeroom.

 Batasi wewenang untuk menyiapkan atau mengesahkan daftar permintaan

bahan untuk personel perencanaan produksi dan mungkin pengawas pabrik.
 Minta penerima menandatangani salinan daftar permintaan pada titik
penerbitan dan mengirimkannya ke departemen akuntansi untuk selanjutnya
dikirim ke catatan pekerjaan-dalam-proses.
 Selidiki varians yang tidak dapat dijelaskan yang signifikan antara
pekerjaan aktual dan yang dicatat dalam proses.
e. A production worker entering job-time data on an online terminal
mistakenly entered 3,000 instead of 300 in the “quantity-
completed” field.

 Validasi input dengan membandingkan jumlah yang dimasukkan dengan

jumlah yang dijadwalkan selama waktu yang telah berlalu.
 Tandai jumlah yang tidak masuk akal tinggi atau rendah dan minta sistem
menampilkan permintaan agar pekerja memasukkan kembali jumlahnya.

f. A production worker entering job-time data on an online terminal

mistakenly posted the completion of operation 562 to production
order 7569 instead of production order 7596.

 Minta sistem melacak urutan mana yang sedang dikerjakan dan

dipekerjakan oleh setiap karyawan
 Pastikan nomor pesanan produksi sesuai dengan nomor karyawan.
 Pastikan nomor operasi yang dimasukkan sesuai dengan nomor pesanan
produksi yang dimasukkan.
 Adanya kekurangan korespondensi menyebabkan sistem untuk meminta
masuk kembali dari data input.

g. A parts storeroom clerk issued parts in quantities 10% lower than

those indicated on several materials requisitions and stole the
excess quantities.

Perbedaan harus muncul dalam varian penggunaan bahan yang tidak

menguntungkan, karena kekurangan akan mengharuskan meminta barang
tambahan. Untuk mencegah jenis masalah ini:
  Mengharuskan penerima inventaris dari toko untuk menandatangani
daftar permintaan untuk jumlah persis yang diterima
 Pegang penerima bertanggung jawab atas kekurangan untuk memberikan
insentif untuk secara akurat menghitung apa yang diterima.

h. A production manager stole several expensive machines and

covered up the loss by submitting a form to the accounting
department indicating that the missing machines were obsolete
and should be written off as worthless.
 Batasi wewenang untuk menghapuskan mesin mahal ke manajemen
 Dokumentasikan semua transaksi yang melibatkan akuisisi atau pelepasan
aset tetap.
 Memerlukan otorisasi ganda; yaitu, dua anggota manajemen yang
terpisah harus mengesahkan pembuangan mesin usang.
 Minta seseorang tidak terlibat dalam transaksi untuk memeriksanya
sebelum membuang peralatan.
i. The quantity-on-hand balance for a key component shows a
negative balance.
 Gunakan tanda cek pada saldo file master setelah setiap pembaruan file
 Rekonsiliasi jumlah yang tercatat dengan hitungan fisik inventaris
 Tentukan penyebab kesalahan dan lakukan tindakan korektif untuk
menghilangkannya.

j. A factory supervisor accessed the operations list file and inflated

the standards for work completed in his department.
Consequently, future performance reports show favorable budget
variances for that department.

 Batasi akses pembaruan ke daftar operasi ke sejumlah terbatas pengawas

resmi dari tim desain teknik dan produk.
 Tinjau semua perubahan pada daftar operasi secara teratur dan tepat waktu
 Gunakan analisis varians untuk menentukan perbedaan antara penggunaan
standar dan aktual dan menyelidiki setiap perbedaan material

k. A factory supervisor wrote off a robotic assembly machine as

being sold for salvage, but actually sold the machine and pocketed
the proceeds.

• Batasi wewenang untuk menghapus mesin ke manajemen

• Dokumentasikan semua transaksi yang melibatkan akuisisi atau
pelepasan aset tetap.
• Memerlukan otorisasi ganda; yaitu, dua anggota manajemen yang
terpisah harus mengesahkan pembuangan mesin usang.
 • Minta seseorang tidak terlibat dalam transaksi untuk memeriksanya
sebelum membuang peralatan.

l. Overproduction of a slow-moving product resulted in excessive

inventory that had to eventually be marked down and sold at a
loss.

Buat Jadwal Induk Produksi berdasarkan informasi dari perkiraan penjualan dan
pesanan pelanggan, dengan mempertimbangkan inventaris akun.