Today i wanna share about the company i work with. I'm working at PT.Expertest Kaliper Nusantara. This company is built by a lot of hard work of Mr. Moelazim. A smart man that invented the more efficient and effective Hydraulic Pumping Unit or let makes it short with HPU. This Unit is used at oil field to pump crude oil from the ground (on shore). Since i worked at the first time in this company, Expertest has made a lot of changes. And i believe this company will be a great company someday. But it has to start now and it needs another hard work.
"To be good at your business, you have to know the numbers"
My background is accounting, so, lets give some contribution to Expertest from the accounting area. When i was at University, i learnt a lot of things related to accounting, management, business, a little bit about law (law specific in Business), and information system. So, now, i have to used those knowledge.
In this blog, i wanna find out the problems of Expertest,, and next i will try to give some ideas to handle the problems.
Accounting is a process to identify transaction, journalize the transaction, and produce financial/accounting statement. This statement is very useful for the users to make decisions. The statement is consists of balance sheet (statement of financial position), income statement, cash flow statement, equity statement, and notes to financial statement. Financial/accounting statement divided into two kind of statement. For internal user or external user. The internal users of financial statement are the director and management, such as Mr Moelazim (manufacturing director), Mr Mikhael (finance director), Mr Adhistyo (manufacturing manager), Mr Boby (HSE manager), Mr Endik (Service manager). The external users are bank, auditors, government (tax), labors.
So, at expertest, i'm facing the purchasing or expenditure transactions. But, i'm not touch directly the accounting area in this company because the accounting process already done by Novi with SAP System. So, Novi input the transaction, and SAP journalize the transaction, and when the accounting statement is needed, novi print the statement. It is novi's duty to decide which transaction have to input to the system. (I have to find out, what statements that the SAP can produce right now) This is the key to know what the company needed next. I think, the company try to make the cost accounting report related to income statement counting, and also related to company's financial position reporting. In this area, Novi's problem is when she input the transaction because the barcode/material code has not complete yet for the whole transaction.
Lets start from the warehouse. This is the main area that have to control and management have to pay attention to. I will try to classify the area in warehouse.
1st area: Materials used only for HPU production. In this area, we count the package. Each package consists of all the materials used to build one unit of powerpack or the tower. So, in the first area, we simply count for example there are 10 packages available to make 10 units of Powerpack gas engine, 2 packages available to make 2 units of powerpack elmot teco, 3 packages available to build 3 units of tower. Each package can not be proceeded. Each package should be used as a single unit. Each package can only be deducted from recording if there is a work order to make the HPU. The outflow of the package is based on Manufacturing manager's demand. The recording divided into un-processed unit and processed unit. Every single material in each package has to have material code and in "ready used" condition especially hose.
2nd area: Materials used for stock. In this area, we count the materials. For example, there are 3 hydraulic filters - baldwin. Those materials, can only be deducted from recording if there is a material request from Supervisors/Sevice Manager or Consumer's purchase order or contract. The outflow of the package is based on Supervisors Demand/Service Manager.
3rd area: Merchandising inventory. Such as strongback. (Company buy inventory from supplier, and company, without any valuable additional work, sold the inventory to customer). This inventory can only be deducted by Consumer's Purchase order
4th area: Second handed material that can be used again after additional work. For example, heat exchanger or HPU that already burnt, and can be fixed later. Before it is fixed by the production team, this heat exchanger should be added to 4th area. The materials in this area can only deducted if there's work order.
5th area: RnD materials. This is by project of manufacturing director.
Now, lets talk about the documents. The documents should be available are work order, material order, purchase order, Delivery order-in, Delivery order-out. DO-out must have reference document. And DO-in must be accompanied by news events (berita acara).
For recording, bayu already make a good recording based on refference. Next, it can be included with price.
Hufft, so tired.. i'll be back soon with another thoughts... See ya! ^_^
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