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Inventory accounting a comprehensive guide phần 3

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Bổ sung: Tắt cờ sắp xếp lại cho các thành phần bị hủy bỏ. Nhiều hệ thống máy tính có chứa một lá cờ trong tập tin tổng thể mặt hàng, chỉ ra rằng hệ thống sẽ tự động tạo ra một đơn đặt hàng bổ sung cổ phiếu trên tay, khi mức tồn quỹ tối thiểu là đạt. | Inventory Control Systems I 39 Additions Turn off reordering flags for cancelled components. Many computer systems contain a flag in the item master file indicating that the system should automatically create a purchase order to replenish on-hand stocks when a minimum stock level is reached. However this contravenes a company s intent in attempting to dispose of any obsolete items because the system will reorder what is no longer needed. Therefore a good control is to incorporate in the obsolete inventory disposition procedure a line item stating that the reordering flag be turned off as soon as an item is declared obsolete. Additions Compare open purchase orders to current requirements. The purchasing staff may have placed purchase orders that are no longer needed because the production schedule was changed subsequent to placement of the purchase orders. This problem is automatically spotted by a material requirements planning system which generates a report listing those purchase orders that should be closed. However in the absence of an MRP system a process should be in place to frequently compare open purchase orders to current requirements resulting in the elimination of unneeded inventory receipts. Additions Reward managers based on a reduced working capital investment. One of the classic frauds is to greatly increase the size of value-added on-hand inventory so that more overhead costs are assigned to the inventory instead of flowing through the cost of goods sold and reducing reported profits. To avoid this problem an excellent passive control is to include the reduction of a company s working capital investment in the management bonus plan. By doing so anyone increasing inventory levels to manipulate profits would end up reducing his profit because of the increased investment in working capital. 3-5 Inventory Storage Inventory storage tends to be the area in which the most controls are implemented. Traditionally the key control targets have been over the .