SESI 6

SIKLUS MANUFAKTUR

MANUFACTURING CYCLE

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 SESI 6 – SIKLUS MANUFAKTUR

SIKLUS MANUFAKTUR ATAU CONVERSION CYCLE

ADALAH SIKLUS PROSES BISNIS PERUSAHAAN YANG
MENGOLAH PASOKAN SUMBERDAYA BAHAN BAKU,
TENAGA KERJA DAN OVERHEAD MENJADI PRODUK
AKHIR ATAU JASA UNTUK DIJUAL
OVERHEAD
TENAGA KERJA

BAHAN BAKU MANUFAKTUR PRODUK AKHIR / JASA

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 SIKLUS-SIKLUS PROSES
UTAMA DALAM PERUSAHAAN

• SIKLUS MANUFAKTUR/PRODUKSI
• SIKLUS EXPENDITURE – BIAYA
• SIKLUS REVENUE – PENDAPATAN
• SIKLUS PELAPORAN KEUANGAN
• SIKLUS SUMBERDAYA MANUSIA

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 FINANCING

EXPENDITURE

HUMAN
RESOURCE PERHATIKAN:
• PROSES BISNIS
• ALIRAN DATA, PRODUK,
DANA SERTA ARAHNYA
GL & REPORTING
SYSTEM • PELAKU/PENGGUNA
• KEGUNAAN INFORMASI
• Aspek C-R-U-D

PRODUCTION

REVENU
E 4
Suppliers
SUBSYSTEM DALAM TIAP SIKLUS

PERHATIKAN JENIS
DAN ARAH ARUS
INFORMASINYA

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Hubungan Conversion Cycle dengan yang lain

PERHATIKAN JENIS
INFORMASINYA

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HUBUNGAN ANTAR SIKLUS LEBIH RINCI

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Dunia komputer Dunia fisik

Diterjemahkan

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Capture Transaction Data on Source Documents

Sales Order Purchase Order

Source documents are

special forms used to
capture transaction
O
data. Sales Invoice

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 Data Files

Input Output
Process

Feedback Loop

Control Sensor

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TIGA JENIS METODE PRODUKSI YANG
UTAMA
• Continuous processing  membuat produk yang sama homogen secara
kontinyu dengan prosedur standar. Contoh produk: semen, petrokimia,
sabun, bumbu makanan, minuman botolan, dll
• Make-to-order  merupakan proses produk fabrikasi secara diskrit
(sesuai kebutuhan) sesuai kebutuhan pelanggan. Proses ini dipicu oleh
adanya order dari pelanggan. Contoh: furniture, baju (penjahit), dll
• Batch-processing  menghasilkan produk secara batch (kelompok).
Setiap produk dalam batch yang sama adalah sama dan memerlukan
bahan baku dan proses operasional yang sama. Contoh produk adalah
mobil, alat rumah tangga, pakaian jadi, ban mobil, textbook, dll.
• DIBAHAS PADA MATERI KULIAH INI

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URUT-URUTAN SIKLUS
PRODUKSI
I. Perencanaan dan pengendalian produksi
• Spesifikasi kebutuhan bahan dan proses operasional
• Penjadwalan produksi
II. Pelaksanaan proses produksi dengan work-
centers dan Work-Order
III. Pengendalian inventory (stock) bahan
IV. Cost accounting
FOKUS PERHATIAN: Filosofi :
• Aktivitas proses
Lean manufacturing
• Dokumen - detail data
• Control - CRUD
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Perencanaan
produksi diawali
dari pengamatan
pasar dan
pengamatan basis
teknologi yang
terkait

Pada kurun waktu

intermediate
dilakukanlah
perencanaan
produksi agregat
dan MPS.

Pada kurun waktu

operasional
dilakukan
penjadwalan
produksi, routing, dll
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 ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS

MRP II has evolved into large suites of software called ERP systems.
ERP integrates departments and functions across a company into one system of
integrated applications that is connected to a single common database.
Various departments share information and communicate with each other.

An ERP system is composed of function-specific modules that reflect industry best

practices. Designed to interact with the other modules (for example, accounts receivable,
accounts payable, purchasing, and so on), these commercial packages support the
information needs of the entire organization, not just the manufacturing functions.

An ERP can calculate resource requirements, schedule production, manage changes to

product configurations, allow for future planned changes in products, and monitor shop
floor production. In addition, the ERP provides order entry, cash receipts, procurement,
and cash disbursement functions along with full financial and managerial reporting
capability.
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 Electronic data interchange (EDI)

A lean manufacturing company will have an ERP system that is capable of

external communications with its customers and suppliers through electronic
data interchange (EDI).

The EDI communications link (via Internet or direct connection) will allow the firm
to electronically receive sales orders and cash receipts from customers, send
invoices to customers, send purchase orders to vendors, receive invoices from
vendors and pay them, as well as send and receive shipping documents.

EDI is a central element of many electronic commerce systems

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SCAN adalah
kegiatan
pemasukan data
transaksi yang
hanya sekali
kedalam system
ERP

Data transaksi
masuk kedalam
system pemasukan
data yang sesuai
dengan tiap
kegiatan fungsional

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Bagaimana ERP sebagai Sistem Informasi
mendukung kegiatan manfaktur perusahaan?
Seluruh proses fungsional yang bersifat administratif,
perhitungan, pemasukan data, pengolahan dan pemilahan serta
pelaporan hasilnya, diterjemahkan/dialihkan menjadi program-
program computer dan disimpan dalam suatu database integral
yang terpusat untuk digunakan oleh semua pengguna sistem

Database berisi
program computer dan
data

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 MRP  MRP-II  ERP

• Materials requirements planning (MRP) systems are used to

determine how much raw materials are required to fulfill production
orders.
• Manufacturing resources planning (MRP II) evolved from MRP to
integrate additional functionality into the manufacturing process,
including sales, marketing, and accounting.
• Enterprise resource planning (ERP) systems take MRP II a step further
by integrating all aspects of the business into a setof core applications
that use a common database.

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Gambaran batch
processing system

Coba telusuri dimana diperlukan

1. pemasukan data transaksi,
masuk ke system ERP ybs dan

2. dimana user kemudian

menggunakan hasil pengolahan
data ybs, dan

3. untuk keperluan apa?

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 DOKUMEN PADA SISTEM PRODUKSI BATCH

• The production schedule is the formal plan and authorization to begin production. This
document describes the specific products to be made, the quantities to be produced in each
batch, and the manufacturing timetable for starting and completing production. Figure 7-3
contains an example of a production schedule.
• The bill of materials (BOM), an example of which is illustrated in Figure 7-4, specifies the types
and quantities of the raw material (RM) and subassemblies used in producing a single unit of
finished product. The RM requirements for an entire batch are determined by multiplying the
BOM by the number of items in the batch.
• Route sheet [Fig 7-5]: shows the production path for batch of product [similar to BOM concept]
• Work Order [WO Fig 7-6]: draws from BOMs and Route sheets  specify materials, machining,
assembly
• Move Ticket [Fig 7-6]: mencatat aktivitas yang selesai dilakukan di work center, dan authorize utk
pindah ke work station berikutnya
• Materials requisition [fig 7-7]: tugas kepada Gudang untuk mengeluarkan material/subassembly
utk work center
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Semua laporan/informasi ini merupakan output dari ERP pada modul yang sesuai. Output
bisa dalam bentuk tercetak atau muncul pada layar computer atau hand-held terminal

Gbr 7- 5 Gbr 7- 6

Gbr 7-7 move ticket

Gbr 7- 8 27
I. PRODUCTION PLANNING AND CONTROL
(1) specifying materials and operations requirements
(2) production scheduling.

• (1) The RM requirement for a batch of any given product is the difference
between what is needed and what is available in the RM inventory.
This information comes from analysis of inventory on hand, the sales
forecast, engineering specifications and BOM

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(2) Production Scheduling.

The master schedule for a production run coordinates the production of many different
batches.
The schedule is influenced by time constraints, batch size, and specifications derived
from BOMs and route sheets.
The scheduling task also produces work orders, move tickets, and materials requisitions
for each batch in the production run.
A copy of each work order is sent to cost accounting to set up a new work-in-process
(WIP) account for the batch.
The work orders, move tickets, and materials requisitions enter the production process
and flow through the various work centers in accordance with the route sheet.
To simplify the flowchart in Figure 7-9, only one work center is shown.

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• A route sheet, illustrated in Figure 7-5, shows the
production path that a particular batch of product follows
during manufacturing. It is similar conceptually to a BOM.
Whereas the BOM specifies material requirements, the
route sheet specifies the sequence of operations
(machining or assembly) and the standard time allocated
to each task.

• The work order (or production order) draws from BOMs

and route sheets to specify the materials and production
(machining, assembly, and so on) for each batch. These,
together with move tickets (described next), initiate the
manufacturing process in the production departments.
Figure 7-6 presents a work order.

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• A move ticket, shown in Figure 7-7, records work done in each work center and authorizes the
movement of the job or batch from one work center to the next.

• A materials requisition authorizes the storekeeper to release materials (and subassemblies) to

individuals or work centers in the production process. This document usually specifies only
standard quantities.

• Materials needed in excess of standard amounts require separate requisitions that may be
identified explicitly as excess materials requisitions. This allows for closer control over the
production process by highlighting excess material usage. In some cases, less than the standard
amount of material is used in production. When this happens, the work centers return the
unused materials to the storeroom accompanied by a materials return ticket. [Lihat gambar ybs –
untuk tiga keperluan tsb].
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 Jadwal produksi engine TR6
2500cc

Gb 7.4 Bill of materials

Gb 7.3 Production schedule

M-D-Y MONTH-DAY-YEAR
1/2/09 1/5/09

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PRODUCTION
PLANNING & WORK
CONTROL CENTRE

Gbr 7-9 A

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 II. WORK CENTERS AND STOREKEEPING
• The actual production operations begin when workers obtain raw
materials from storekeeping in exchange for materials requisitions.
These materials, as well as the machining and the labor required to
manufacture the product, are applied in compliance with the work
order.
• When the task is complete at a particular work center, the supervisor
or other authorized person signs the move ticket, which authorizes the Dimana ERP
batch to proceed to the next work center. sebagai system
• To evidence that a stage of production has been completed, a copy of informasi
the move ticket is sent back to production planning and control to
update the open work order file. Upon receipt of the last move ticket, pendukung
the open work order file is closed. berperan?
• The finished product along with a copy of the work order is sent to the
finished goods (FG) warehouse. Also, a copy of the work order is sent
to inventory control to update the FG inventory records.
• Work centers also fulfill an important role in recording labor time costs.
This task is handled by work center supervisors who, at the end of each
workweek, send employee time cards and job tickets to the payroll and
cost accounting departments, respectively.
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Gbr 7-9 B

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 III. INVENTORY
CONTROL
Three main activities:
• First, it provides production planning and control with
status reports on finished goods and raw materials
inventory.
Dimana ERP
• Second, the inventory control function is continually sebagai system
involved in updating the raw material inventory records informasi
from materials requisitions, excess materials requisitions, pendukung
and materials return tickets. berperan?
• Finally, upon receipt of the work order from the last work
center, inventory control records the completed production
by updating the finished goods inventory records.

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PENGGUNAAN INVENTORY

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Tujuan/sasaran pengendalian inventory
An objective of inventory control is to minimize total
inventory cost while ensuring that adequate inventories exist
to meet current demand. Inventory models used to achieve
this objective help answer two fundamental questions:
• 1. When should inventory be purchased?
• 2. How much inventory should be purchased?

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SAFETY STOCK UNTUK MENCEGAH STOCK-OUT

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 IV. COST ACCOUNTING
ACTIVITIES [1]
• Cost accounting activities of the conversion cycle record the financial
effects of the physical events that are occurring in the production
process. Figure 7-13 represents typical cost accounting information
tasks and data flows.
• The cost accounting process for a given production run begins when
the production planning and control department sends a copy of the
original work order to the cost accounting department.
• This marks the beginning of the production event by causing a new
record to be added to the WIP file, which is the subsidiary ledger for
the WIP control account in the general ledger.

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 COST ACCOUNTING ACTIVITIES [2]
• As materials and labor are added throughout the production process,
documents reflecting these events flow to the cost accounting department.
• Inventory control sends copies of materials requisitions, excess materials
requisitions, and materials returns.
• The various work centers send job tickets and completed move tickets.
• These documents, along with standards provided by the standard cost file,
enable cost accounting to update the affected WIP accounts with the
standard charges for direct labor, material, and manufacturing overhead
(MOH).
• Deviations from standard usage are recorded to produce material usage,
direct labor, and manufacturing overhead variances.
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 COST ACCOUNTING ACTIVITIES [3]
• The receipt of the last move ticket for a particular batch signals the
completion of the production process and the transfer of products from
WIP to the FG inventory. At this point cost accounting closes the WIP
account. Periodically, summary information regarding charges (debits) to
WIP, reductions (credits) to WIP, and variances are recorded on journal
vouchers and sent to the GL department for posting to the control
accounts.

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 CONTROLS IN THE TRADITIONAL ENVIRONMENT

• There are six general classes of internal control

activities:
• transaction authorization,
• segregation of duties, Dimana ERP sebagai
• supervision, system informasi
• access control, pendukung berperan?
• accounting records, and
• independent verification.
• Specific controls as they apply to the conversion
cycle are summarized in Table 7-1 and further
explained in the following section.

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 Transaction Authorization – Pengesahan
transaksi

• 1. In the traditional manufacturing environment, production planning

and control authorize the production activity via a formal work order.
This document reflects production requirements, which are the
difference between the expected demand for products (based on the
sales forecast) and the FG inventory on hand.
• 2. Move tickets signed by the supervisor in each work center
authorize activities for each batch and for the movement of products
through the various work centers.
• 3. Materials requisitions and excess materials requisitions authorize
the storekeeper to release materials to the work centers.

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Segregation of Duties / Pemisahan tanggung-jawab
The objective of this control procedure is to separate the tasks of transaction
authorization and transaction processing. As a result, the production planning and
control department is organizationally segregated from the work centers.
Control objective is to segregate record keeping (pencatatan) from asset
custody (physical).
• 1. Inventory control maintains accounting records for RM and FG
inventories. This activity is kept separate from the materials storeroom
and from the FG warehouse functions, which have custody of these
assets.
• 2. Similarly, the cost accounting function accounts for WIP and should be
separate from the work centers in the production process.
• Finally, to maintain the independence of the GL function as a verification
step, the GL department must be separate from departments keeping
subsidiary accounts. Therefore, the GL department is organizationally
segregated from inventory control and cost accounting.
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STOP HERE

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LAYOUT PABRIK TRADISIONAL

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 Supervision [Penyeliaan]

• 1. The supervisors in the work centers oversee the usage of RM in the

production process. This helps to ensure that all materials released
from stores are used in production and that waste is minimized.
Employee time cards and job tickets must also be checked for
accuracy.

• 2. Supervisors also observe and review timekeeping activities. This

promotes accurate employee time cards and job tickets.

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SISTEM PRODUKSI FLEKSIBEL

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COMPUTER INTEGRATED MANUFACTURING
SYSTEM

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 Manufacturing cycle
contoh proses recycle botol plastic bekas dan pakaian bekas menjadi benang
untuk diproses kembali menjadi pakaian.

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