用Fifo方法在基于Web的应用程序中应用供应评估和基本价格计算

Gabriella Dwi Ayuni, Magdalena Karismariyanti
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引用次数: 0

摘要

食品成本包括消耗的食品,而不包括人工成本和间接成本。这两项不包括的费用都由各个部门承担。食品成本报告中所显示的食品销售成本的价值,可以作为提高运营效率和采取纠正措施的参考。使用先进先出(FIFO)方法,可以直接从库存卡中获得所消耗食品的成本价值。先进先出法从货物本身的价值计算货物的实际成本。在餐饮服务行业,控制食品供应是一项重要的活动,因为库存是流动资产之一,尽管它是易腐的。此外,每天大量的库存相关交易没有系统地记录下来,会造成实物盘点与报表金额不一致的问题。针对记录流程的不足,进行了文件流程分析。文档流分析被用作开发基于web的应用程序的参考。这个应用程序能够处理采购,从采购部门到厨房的食品交付,为厨房/会议/促销目的提取食品原料,库存的物理调整和显示库存卡和食品成本报告。
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Penerapan Penilaian Persediaan Dan Perhitungan Harga Pokok Makanan Dengan Metode Fifo Pada Aplikasi Berbasis Web
The cost of food involved food consumed whereas labor costs and overhead costs were excluded. Both excluded costs were charged to various department. The value of the cost-of-food-sold shown in the food cost report, can be used as a reference to improve operational efficiency and take corrective actions. The value of the cost of foods consumed can be directly obtained from the inventory card using the First In First Out (FIFO) Method. The FIFO method calculated the actual cost of goods from the value of the goods themselves. In a foodservice industry, control of food supplies was an important activity, because inventory is one of the current assets nonetheless it is perishable. Moreover, inventory related transactions that had huge volume daily recorded unsystematically, can cause trouble with different amount between physical inventory checking and reports. Based on the weaknesses of the recording process, document flow analysis was carried out. Document flow analysis was used as a reference for developing web-based applications. This application was able to handle purchasing, delivery of food items from the purchasing department to the kitchen section, pick up of food ingredients for kitchen/meeting/promotion purposes, physical adjustment of inventory and displaying inventory cards and cost of food report.
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