(2).The manufacturing order for completion should be fully implemented.
Prior to completion, the remaining material(s), if any, shall be returned by
batch (manufacturing order) so that the material cost of the manufacturing
cost can be correct (avoid the circumstance where there is requisition, but not
output and WIP cost).
(3).The timeliness and process management of the transaction document(s)
should be ensured.
(4).Relevant processes relating to control of cost calculation (timely control
of requisition and return) should be strictly implemented.
(5).The requisition/return form is the source of the requisition cost, while the
outsourcing purchase/return form is the source of the processing expense.
7.Shop floor Control Management
There's no previous relation between the system and the the manufacturing
process management system, although the "manufacturing order working
hour data file" of this system may be captured directly from "work report
form data file" or "transfer form data file" of the "manufacturing process
management system". Therefore, in the absence of such system, the data of
working hours need to be collected by users and input manually.
(1).The production lines are created from the perspective of cost collection
(2).The working hours must be reported back promptly and correctly.
(3).The definition of valid working hours must be clear (for instance, when
the working hours of scraped products are not included, avoid any
transaction as far as possible once they are set).
8.General Ledger Management
(1).Inspection of definition of inventory accounts.
(2).Set the issue time and method of the vouchers for inventory transaction
records.
(3).The amount of asset inventory in the general ledger must be consistent
with the amount of inventory (stock).
(4).The voucher(s) shall be created (or converted via the automatic journal
system) promptly and correctly and the amount of the classified account is
the source of labor cost.
9.Cost Accounting Management System
(1).The cost personnel shall have practical experience in cost calculation.
(2).The cost personnel shall know well about the manufacturing procedures