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ABSTRACTPT. Marubeni Steel Processing Indonesia (MSPI) is one of manufactures that have
supported another manufactures in Indonesia, MSPI participates in steel processing. Its
activities are ?Slitting? the coils and ?Shearing? or Cutting in pieces the steel coils. The
company income is divided in three categories. The first category is material sales while
cutting, which has a good reputation for his high reliability in measuring of cutting
qualities. The second category is ?Tolling Job? or only cutting the steel coils that arc
belong to other companies or only the service income. The last category is ?Trading? the
steel coils without cutting. The best results of them are in the first category.
At this moment, PT. MSPI has lack of information as the result of inaccurate
anticipation in sales and stocks information. In 2000, PT. MSPI didn?t build his sales
budget. The enterprise has built it based on sales of the preceding year and adding them
about between 10% and 15% for each month. If we compare the budget and monthly
sales report, there is a gap between them and they vary more than 40%. It could influence
another budget such as the production budget, the treasury budget, and the finance report
projected.
Then, in the stock management, there are another gaps between the deliveries and
the stocks in Warehouse. The discrepancies inventory reports between the Delivery
department and the Accounting department has been caused by human error. Therefore,
due to these gaps, PT. MSPI could lose USD 224,980.56 in year 2000
In June 2001, PT. MSPI has obtained PT. Samatech that has an activity
«Stamping». MSPI has developed a new divisioni the finance division, This division has
an important role iii order to develop the sale budget ¡ 2002 and in the following years.
The most possible solution to resolve the problem is while developing a budget
but it should be based on the statistic theory. We can use « Time-Series Models ». The
Company could use this budget in order to diminish the gaps. But MSPI has to took
rough it in 2002 if this budget will be suit to the current sales. In stocks management, it
is better to use ?Bar code? to prevent gaps in the inventory account. But the company has
to spend a lot of money if they want to use it, whose Cost approximately IDR
100,000,000,00 or USD 10,000.00. Therefore MSPI must consider realizing it. The report
of the Delivery department has to be integrated with the report of the Accounting
department. We can use the information system in order to realize it.
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