Sistem Penjualan Konsinyasi | Kewirausahaan Kelas 12
Summary
TLDRIn this video, Ibu Fajriah explains the concept of the consignment sales system, where goods are entrusted to agents (consignees) to sell on behalf of the producer (consignor). She outlines the key characteristics of this system, including the responsibilities of both parties, the need for mutual agreements, and the handling of goods and profits. The process includes three main steps: preparation of goods, delivery, and reporting. Examples of consignment sales are provided, such as items sold at local shops. The video emphasizes the importance of clear agreements and regular reporting in ensuring smooth operations.
Takeaways
- 😀 Consignment sales involve the consignment of goods to an agent for sale, with payment made after the sale occurs.
- 😀 Unlike reseller systems, in consignment, the producer (consignor) seeks an agent (consignee) to sell the goods.
- 😀 The consignor is responsible for the costs associated with the goods from shipment until they are sold, unless there is a special agreement.
- 😀 The consignee is responsible for the safety and security of the consigned goods.
- 😀 A verbal agreement is often sufficient in small businesses for consignment sales, although it is not always written.
- 😀 The consignment sales system differs from reseller systems, where the agent typically sources products from distributors.
- 😀 Consignment sales require a clear agreement between the consignor and consignee regarding the division of profits.
- 😀 Goods consigned are reported as the consignor's property, even while in the possession of the consignee.
- 😀 There are three main processes in consignment sales: preparation of goods, shipping, and reporting.
- 😀 Regular sales reports are crucial for determining the net sales and profit sharing between the consignor and consignee.
- 😀 Consignment sales are commonly seen in small businesses, such as local stores selling products like cakes or snacks on behalf of producers.
Q & A
What is a consignment sales system?
-A consignment sales system is where goods are entrusted to an agent (the consignee) to sell, with payment made later. It differs from a reseller system, where agents purchase the goods upfront.
What is the difference between consignment sales and reseller systems?
-In consignment sales, the producer (consignor) seeks agents to sell the goods, while in reseller systems, the agents seek distributors and purchase the goods before selling them.
What are the roles of a consignor and a consignee?
-The consignor is the producer or owner of the goods, while the consignee is the agent who is entrusted with selling the goods.
What are some characteristics of the consignment sales system?
-Both consignor and consignee must record the inventory. The consignor covers all costs until the goods are sold, unless specified otherwise, and the consignee is responsible for the safety of the goods.
Can you provide an example of a consignment sales system?
-An example is local shops selling cakes or snacks, where the goods are supplied by a producer to the shop for sale, and the agreement may be informal, often involving profit sharing.
What are the three procedures in the consignment sales process?
-The three procedures are: 1) Preparation of Goods (the consignor prepares and records the goods); 2) Shipping of Goods (the consignor determines when to ship the goods); and 3) Reporting (the consignee creates sales reports).
How does the consignor prepare goods for consignment?
-The consignor counts and records all the goods being consigned and provides a written or verbal inventory report to the consignee.
What is the responsibility of the consignee in the consignment sales process?
-The consignee must ensure the safety of the goods, manage their sale, and create reports on the sales progress, which include details such as the number of goods sold or unsold.
Is it necessary for consignment agreements to be written?
-While formal written agreements are not always required, especially in small businesses, there should be clear verbal agreements about terms like profit-sharing and responsibilities for unsold goods.
What is the importance of creating sales reports in the consignment process?
-Sales reports help both the consignor and consignee track inventory, calculate profits, and clarify any unsold goods, ensuring transparency and a fair distribution of earnings.
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