FIFO usages of raw material meat and finished goods at PFV.
There are 2 audit testing topics as follows:
1. Checking FIFO usage by checking stock transaction. The following are results of non FIFO transactions from the sampling check:
• 42% of 20 sampling RMM item codes
• 16% of 20 sampling FG1 item codes
• 32.25% of 10 sampling FG0 item codes
• 22% of 11 sampling RMM item codes
• 16% of 20 sampling FG1 item codes
• 32.25% of 10 sampling FG0 item codes