Flowchart Siklus Pengeluaran Kancaku Fried Chicken #sisteminformasiakuntansi #sikluspengeluaran

Summary

The video script explains the process of creating a flowchart for a company’s purchasing cycle, focusing on the steps of ordering raw materials, receiving goods, and making payments. It describes how different departments, such as purchasing and the kitchen, interact by sending and receiving documents like invoices and receipts. The flowchart helps in ensuring proper documentation and payment processing. The script emphasizes that the flowchart is a simple representation of a manual process and that each company might customize the system based on their needs and security preferences.

Takeaways

• 😀 The expenditure cycle is crucial for companies as a poorly managed cycle can lead to unnecessary waste in spending.
• 😀 A simple example of an expenditure cycle flowchart is illustrated, using Fried Chicken lens for understanding.
• 😀 The purchasing department receives raw material requests from the kitchen and orders supplies from suppliers.
• 😀 After placing the order, the purchasing department receives the supplier's invoice.
• 😀 The kitchen department then creates a goods receipt report when supplies arrive and sends the original document to purchasing.
• 😀 The purchasing department matches the goods receipt report with the supplier's invoice for verification.
• 😀 A cash expenditure report is created, and payment is made to the supplier by the purchasing department.
• 😀 The cash expenditure report is stored in a permanent archive, sorted by number.
• 😀 A copy of the cash expenditure report is sent to the accounting department for record-keeping.
• 😀 The flowchart for the expenditure cycle is simplified but can differ based on a company's system and security requirements.
• 😀 There is no universal standard for creating expenditure cycle flowcharts, as each company may need tailored processes.

Q & A

What is the importance of the expenditure cycle for a company?

The expenditure cycle is crucial for a company because a poorly managed cycle can lead to wasteful spending, affecting the company's financial health.

What is the first step in the purchasing process described in the script?

The first step in the purchasing process is when the purchasing department receives a report of raw material requests from the kitchen department.

What happens after the purchasing department receives the raw material request?

After receiving the request, the purchasing department places an order with a supplier.

What document does the purchasing department receive after ordering from the supplier?

The purchasing department receives an order invoice from the supplier after placing the order.

What does the kitchen department do after receiving goods from the supplier?

The kitchen department creates a goods receipt report and sends the original document to the purchasing department, while keeping a copy for their permanent archive.

How does the purchasing department ensure the accuracy of received goods?

The purchasing department matches the goods receipt report with the supplier's order invoice to verify the accuracy of the received items.

What is done after the purchasing department verifies the goods receipt report?

The purchasing department prepares a cash disbursement report and processes payment to the supplier.

How does the purchasing department maintain financial records?

The purchasing department archives the cash disbursement report permanently, sorting it by number, and sends a copy to the accounting department.

Why is the flowchart for the expenditure cycle considered simple in the script?

The flowchart is considered simple because the process is still being carried out manually, without advanced systems in place.

What should companies do before creating a flowchart for their expenditure cycle?

Companies should observe and analyze their operations first to ensure that the flowchart accurately reflects their processes.