Maureen Megawati Suroso (223412033)
D3 MLM-A STMT Trisakti (Inventory:
Business Inventory)
Summary
The flow in the inventory business
There are three basic reasons for keeping an
inventory
1. ensure that the company does not run out of
inventory so as not nengakibatkan cessation of production.
2. Maintain inventory formation by prusahaan not too
big or excess costs incurred in order to be not too big.
3. Keeping small purchases can be avoided, as this
will increase the cost of the booking.
TERMS used in the inventory
-
SKU (stock keeping unit) is, Warehousing
unique item because some characteristics (such as brand, color model size), and
should be kept and accounted for separately from other items.
-
NOS (New Old Stock) This term refers to
merchandise being offered for sale are manufactured long ago but that has never
been used. Goods can not be produced anymore, and the new old stock may be the
only source of current market certain goods.
Although not an accounting term
officially recognized, it is commonly used in the auction and retail
industries. For example, an antique vehicle owners looking for NOS parts from
specific vendors are required to keep their car, motorcycle, truck or
operations or in factory-original condition.
Example: For example, an antique
vehicle owners looking for NOS parts from specific vendors are required to keep
their car, motorcycle, truck or operations or in factory-original condition.
Typology Inventory in Business
1. Batch
stock / inventory lot size: the provision of large amounts of deposits with
consideration discounts on the purchase price, because of the efficiency of the
production process of the old and the savings in transportation costs.
2. 2.
Anticipation: is a function of storage supplies to rescue delay the arrival of
the goods from the supplier. The goal is to keep the flow / process to run
smoothly.
3. 3.
Decoupling: that is a function of the operational stockpile separately.
Anticipation stock, that is the way to build an
extra effort to increase demand periods. For example, create a product that a
lot of ice cream in the summer.
Pipeline stock (stock pipe), the goods have left the
warehouse company, but has not been purchased by the end consumer, customer, or
user, and therefore the company is still in the distribution chain. Also called
plumbing supplies.
While accountants often discuss inventory in terms
of goods for sale, organizations, manufacturers, providers also have supplies
(equipment, furniture, fixtures, etc.) tapimereka not intend to sell.
Manufacturers, distributors, and wholesale inventories, they tend to cluster or
put it in storage.
Conclusion: Procurement of supplies must be
considered as directly related to the cost to the company as a result of the
inventory. Therefore, the existing inventory must be balanced with the need,
because the stock is too much will result in the company bears the risk of
damage and high storage costs in addition to the cost of investments. But if
there is shortage of supply will result in disruption of the smooth production
process. Therefore expected to be a balance in the procurement of supplies so
that costs can be kept to a minimum and can expedite the process of the
production.
