BusinessRule-Mfg-v1-三星集團SAP實施文檔

ConcordCameraHKLimited

SAPOperatingAlignment-Manufacturing

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PreparedbyFinanceDepartment/CCHK Page

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Sub-ProcessFlow(Initiating,Processing&RecordingTransactions)

Procedures

Controls

D.TransferRawMaterialstoProduction

AllmanufacturingprocessestakeplaceinCCWK.(WhataboutCCSZ?0StoreDeptinCCWKisresponsiblefordispatchingtherawmaterials(includingpurematerialsandcomponents)toProductionDept.

MCDeptStaffissuesWorkOrdertoProductionDeptandStoreDeptbasedontheMasterProductionPlanandBillofMaterials(“BOM”).TheWorkOrdercontainsinformationincludingproductiondate,productionlocation,salespurchaseorder(“SPO”)number,customername,(Ifwearebuildtostock,howwouldweknowthecustomername?)modelnumber,quantitiesofmaterialsrequiredandBOMnumber.TheMechanicalEngineerorElectronicEngineerinProductionEngineering(“PE”)DeptapprovestheWorkOrderformaterialissue.

OnreceivingtheWorkOrder,StoreDeptStaffcollectsmaterialsatwarehousesaccordingtotheWorkOrderandpreparesaTransferNote(showingthelocationsdispatchingandreceivingthematerials,partnumbersandquantitiesofthematerials).

StoreDeptStaffthendeliversmaterialstoStageRoomofProductionDept.TheStoreDeptStaffdeliveringthematerialsandProductionDeptStaffreceivingthematerialssignontheTransferNote.

StoreDeptClerkinputsthequantitiesandlocationsofthematerialsbeingtransferredinSAPbasedonthesignedTransferNote.TheinventoryrecordinSAPisupdatedupontheinput.

Pleaseonfirmthatitemcount(eginventorysubledger)isalsoupdatedinconjunctionwiththeaccountingentryinFI

AccountingEntry:-

Dr.B/SWIPInventoryatStandardmaterialcost+StandardLabOH

Cr.B/SRawMaterialInventoryatrollingaverageMaterialCost

Dr/Cr.P&LMaterialvaria

nce

Cr.P&LOHApplied

D1.Authorization.TheMechanicalEngineerorElectronicEngineerinPEDeptapprovestheWorkOrderformaterialissue.

D2.Authorization.TheStoreDeptStaffdeliveringthematerialsandProductionDeptStaffreceivingthematerialssignontheTransferNote.StoreDeptClerkinputsthequantitiesandlocationsofthematerialsbeingtransferredinSAPbasedonthesignedTransferNote.

E.TransferMaterialswithinProduction

Therawmaterialsareprocessedintosub-assembliesandthenfinishedgoodsinproductionlines.Ineachproductionline,theresponsibleworkerscounttheoutputsofeachproductionprocesseveryhourandrecordthemodelnumbers,SPOnumbersandoutputquantitiesinaDailyHourlyProductionRecord.TheGroupLeaderoftheproductionlineverifiestheinformationintheDailyHourlyProductionRecordandsignsonit.

TheClerkinProductionDepttheninputsthequantitiesanddetailsofoutputs,basedontheDailyHourlyProductionRecord,intoSAP.TheinventoryrecordinSAPisupdatedautomaticallyinSAYbyaddingupthequantitiesofoutputs(whichmaybeinformofsub-assembliesorfinishedgoods)anddeductingthestandardquantitiesofrawmaterialsaccordingtotheBOMinSAP(ie.,theBackflashProcess).Whataccountingentries,ifanyaretriggeredaspartofthebackflushprocess)

Quantitiesofstandardandalternative(doyoumeansubstitution)materialsproducingtheoutputsarepre-definedinBOM.AsstandardmaterialsaredeductedfromtheinventoryrecordsinSAP,thequantitiesofactualmaterialsusedmaynotbethesameastherecordinSAP(eg,suddenchangeofthematerialusageorwhensubstitutionmaterialswithdifferentpartnumbersareusedintheproductionline).Thequantitiesofinventoryintheproductionlinesareadjustedbydailycyclecountandphysicalcountatmonthend,andthequantitiesofinventoryinotherlocationsincludingStoreDeptarealsoadjustedbythephysicalcountatyearend.(SeeSCM2(HK)Hfordetails)

Whatentries,ifany,aretriggeredbythephysicalcounts?

E1.Authorization.TheGroupLeaderoftheproductionlineverifiestheinformationintheDailyHourlyProductionRecordandsignsonit.

E2.SystemConfiguration.TheClerkinProductionDeptinputsthequantitiesanddetailsofoutputs,basedontheDailyHourlyProductionRecord,intoSAP.TheinventoryrecordinSAPisupdatedautomaticallyinSAPbyaddingupthequantitiesofoutputs(whichmaybeinformofsub-assembliesorfinishedgoods)anddeductingthestandardquantitiesofrawmaterialsaccordingtotheBOMinSAP(ie.,theBackflashProcess).(C,A)

E3.Reconciliation.ThePlanningClerkofMCDeptreconcilesthedataintheDailyProductionReportfromProductionDepttothedatainSAP.(C,A)

E4.Authorization.WhenmaterialsaremovedbetweendifferentlocationsinProductionDept,thedeliveringstaffandreceivingstaffsignontheTransferNote.TheClerkofProductionDeptupdatesthelocationsofmaterialsinSAPaccordingtothesignedTransferNote.

F.TransferCompletedUnitsfromProductiontoFinishedGoods

Aftertheproductionandpackingofthegoodsarecompleted,SupervisorsinQualityAssurance(QA)DeptinspectthefinishedgoodsandsignontheQAAcceptNote(showingtheSPOnumber,modelnumber,quantity,cartonnumberandpackingcode)ifthefinishedgoodsmeetthequalityrequirements.Ifthefinishedgoodsdonotmeetthequalityrequirement,theSupervisorsinQADeptissueaQAOnHoldNote.ProductionDeptStaffwillinvestigatethereasonsforunsatisfactoryqualityandtakeappropriateactionssuchasrework.

ProductionDeptStaffthendeliversthefinishedgoodswiththeQAAcceptNotetoFinishedGoodWarehouseofShippingDept.TheSupervisorinShippingDeptpreparesPackedFinishedGoodsTransferNote(includingthefinishedgoodnumbers,SPOnumbersandmodelnumbers).ThedeliveringstaffandreceivingstaffsignonthePackedFinishedGoodsTransferNote.

TheClerkofProductionDeptinputsthequantitiesoffinishedgoodsintoSAPbasedontheTransferNote.Willbarcodingbeusedtotriggeranyentries?

AccountingEntry

Dr.FinishedGoodsInventoryatStdcostofMaterial+LOH+Royalty*

Cr.B/SWIPInventoryatMaterialCost+standardLabOH

Cr.P&LOHApplied

Dr.P&LActualExp-Royalty

Cr.B/SAccrual-Royalty

*Onlyapplytocertainmodels.

ThestandardLOHcostrateispredefinedinthesystem.ThehoursspendfortheWORKorderisarrivedbythestandardproductiontime(SPT)incomponentleveltimesusedquantity.TheSPTisdeterminedbyengineeringDeptandpresetinthesystem.DetailsrefertoG.InventoryValuation

F4.TransferCompletedUnitsfromChinatoNetherlands

Afterthegoodsarecompleted,SupervisorsinQualityAssurance(QA)DeptinspectthefinishedgoodsandsignontheQAAcceptNote(showingtheSPOnumber,modelnumber,quantity,cartonnumberandpackingcode),someoftheordersareshippedtoNetherlandswhereweholdawarehouseforbetterinventorycontrol.

TheInventoryvaluationruleofNetherlandswarehousevariesfromtheinventoryofWKThefinishedgoodsvalueinWKisstandardmaterialcost+standardLabOH.Whereas,theinventoryvalueofNetherlandsisstandardmaterialcost+standardLOH+standardfreight+standardDuty.

StandardFreightispredeterminedineachWorldWidecodeinthesystembyShippingDepartment.Thecostsdependonthefreightmeans,deliverydestination,packingsize.

AswellasStdFreight,StandardDutydependsonthenatureofproduct,availableofFormAtodeterminetheDutyRate.Shippingdepartmentisresponsibletomaintainthedatabase.

AccountingEntry

Dr.FinishedGoodsInventoryatStdcostofMaterial+StandardLOH+StandardFreight+StandardDuty

Cr.B/SF/GInventoryatMaterialCost+standardLabOH

Cr.P&LOHapplied.

F1.Authorization.Aftertheproductionandpackingofthegoodsarecompleted,SupervisorsinQADeptinspectthefinishedgoodsandsignontheQAAcceptNoteifthefinishedgoodsmeetthequalityrequirements.

F2.ExceptionReport.Ifthefinishedgoodsdonotmeetthequalityrequirement,theSupervisorsinQADeptissueaQAOnHoldNote.ProductionDeptStaffwillinvestigatethereasonsforunsatisfactoryqualityandtakeappropriateactionssuchasrework.

F3.Authorization.WhenProductionDeptStaffdeliversfinishedgoodsfromFinishedGoodsWarehouses,thedeliveringstaffandreceivingstaffsignonthePackedFinishedGoodsTransferNote.TheClerkofProductionDeptinputsthequantitiesoffinishedgoodsintoSAPbasedontheTransferNote

InventoryValuation

CalculateandRecordCostofRawMaterials,Sub-assembliesandFinishedGoods

Inventoryincludes:

Rawmaterial(purematerialandcomponent);

Workinprogress(sub-assemblies);and

Finishedgoods

-WarehouseinHK/WK

-WarehouseinNetherlands

UnitcostsofpurematerialsarecalculatedusingthePOunitpricesonrollingaveragebasis.BothRawmaterialsandFinishedgoodsarevaluedonabatchvaluationmethod.

Costsofrawmaterials,

aredeterminedusingweightedaveragecostmethod(ie,withinonepartnumber,totalmaterialcostdividedbyitstotalquantity).StandardunitcostsarecalculatedintheInventoryandupdatedtoItemmasterbybatchmonthly.TheperpetualquantityofinventoryisalsomaintainedinSAP.RefertoSCM2tohavedetailsonreceivingprocessandaccountingentry.

AccountingEntry:-

Dr.RawMaterialInventoryatweightedaveragematerialcost.

Cr.AP

sub-assembliesandfinishedgoodsaredeterminedusingstandardcostmethod(ie,multiplyingthestandardunitcostofthematerialwithitsquantity).StandardunitcostsarecalculatedandmaintainedintheItemCostofSAP.TheperpetualquantityofinventoryisalsomaintainedinSAP.

AccountingEntry:-

Dr.WIPInventoryatStandardmaterialcost+LabOHatStandardcost

Cr.RawMaterialInventoryatrollingaverageMaterialCost

Cr.P&L-OHapplied

CCWKusespurematerialstoproducecomponents,whichareusedtoproducesub-assemblies.Purematerialsandcomponentsareallclassifiedasrawmaterials.

G1.Interface/ConversionControls.CostingManagerinCCWKobtainsPOunitpricesfromSAPandcalculates,usingExcelSpreadsheet,theweightedaverageunitcostofeachpurematerialitemintheendinginventoryonFIFObasis.HethenuploadstheFIFOunitcoststotheItemCostinSAPinbatches.

G2.SystemAccess.Therighttoupdate/amendtheunitcostofpurematerial,directlaborratesandoverheadratesinSAPisrestrictedtotheCostingManagerorthestaffassignedbytheCostingManagerinCCWK.

G3.SegregationofDuties.CostingManagerinputsandmaintainstheunitcostsofpurematerials,directlaborratesandoverheadrates.ProductConfigurationDeptinputsandmaintainspurematerialusageperunit(ofcomponents/sub-assemblies/finishedgoods).PEDeptinputsandmaintainsStandardProductionTime(SPT)foreachitem.

Calculateandmaintainstandardunitcost

Unitcostofpurematerials

CostofpurematerialsisdeterminedonFIFObasisusingbatchreceiving.Atmonthend,CostingManagerinCCWKobtainsaveragePOunitpricescalculatedbythesystemfromSAP.HethenuploadstheFIFOunitcoststotheItemCostinSAPinbatches.Nancy:Notsureifthisiscorrect-SAPshouldcalculatedautomatically

Therighttoupdate/amendtheunitcostofpurematerialinSAPisrestrictedtotheCostingManagerorthestaffassignedbytheCostingManagerinCCWK.

Rawmaterials/sub-assemblies/finishedgoods

Standardunitcostsofrawmaterials,sub-assembliesandfinishedgoodscomprisedirectmaterials,directlaborandoverhead.

Directmaterialsunitcost

Directmaterialunitcost=(a)purematerialusageperunit(ofrawmaterials,sub-assembliesandfinishedgoods)*(b)unitcostofpurematerials.

(a)Purematerialusageperunit(ofrawmaterials,sub-assembliesandfinishedgoods)

ComponentManufacturingDeptStaffcompletesaformofEngineeringDataforComponentMaterialCost&LaborCostandobtainsapprovalfromtheauthorizedpersoninComponentManufacturingDept.

Basedontheapprovedform,theClerkofProductConfigurationDeptinputsthematerialusagedataperunitofcomponents,whichincludepartnumbersofpurematerials,netweightsconsumedperunit,numberofcavitypermold/dieandscraprateintotheToolMasterofSAP.Rightafterthat,thematerialusagedataisuploadedintotheBOMandItemCostinSAPautomatically.

ProductConfigurationSpecialistreviewstheinputteddataonscreeninSAPagainsttheformofEngineeringDataforComponentMaterialCost&LaborCosttoensureaccuracy.He/shemarksthe“completed”boxontheformasthereviewevidence.

Whenthereisanengineeringchangeordesignchange(whichmayaffectthepurematerialusageperunitofcomponents,sub-assembliesandfinishedgoods),DesignEngineering(“DE”)Dept,PEDeptorPurchasingDeptStaffissuesanEngineeringChangeOrder(“ECO”)inLotusNotestotheProductConfigurationDept.

DEorPEDeptStaffcheckswhethertherelatedproductisanOriginalEquipmentManufacturing(“OEM”)product.Ifyes,theDEorPEstaffobtainsapprovalfromPEManager.DEorPEDeptStaffalsodeterminesifitisnecessarytoissueanEER(whichevaluatestheengineeringchangeordesignchangeinmoredetails)andobtainsapprovalfrombothDEandPEManagers.

TheProductConfigurationDeptstaffcheckstheECOandsendsittobothDEandPEManagersforapproval.

Effective26Jan2004,theclerkinProductConfigurationDeptupdatesthematerialusagedataintoBOMinSAPbasedontheECOandEER(ifany).AnotherclerkinProductConfigurationDeptreviewswhethertheBOMisupdatedcorrectlyandmarksthe“completed”boxontheECOasthereviewevidence.

RightafterupdatingthematerialusagedataintoBOMoftheSAP,materialusagedataisuploadedinItemCostoftheSAPautomatically.

Therighttoinput/amenddataintheToolMasterandBOMinSAPisrestrictedtotheProductConfigurationDeptstaffonly.

(b)Unitcostofpurematerials

CCWKCostingManagercalculatestheweightedaverageunitcostofpurematerialsonFIFObasis.(Seeabovefordetails)

Directlaborunitcost

Directlaborunitcost=(a)StandardProductionTime(“SPT”)*(b)DirectLaborRate.

(a)SPT

ToinputoramendSPT,therequestingdepartment(includingAccountingDept,OrderFulfillmentDeptorProjectManagementDept)forwardsanSPTAssignmentFormcontainingthemodelcode,theitemcodeandtheBOMinLotusNotestotheIndustrialEngineering(“IE”)Manager.IftheIEManageracceptstherequestofSPTchange,theIEDeptmeasurestheSPTbyreviewingtheprocessonsiteandrecordstheSPTontheSPTAssignmentForm.TheProductionManager(underFactoryManager),IEManagerandFactoryManagerapprovestheSPTAssignmentForm.ApprovalsfromtheProjectManager,PEManagerandDEManagerarerequiredforproductsatresearchorproductdevelopmentstage.

AftertheSPTAssignmentFormisproperlyapproved,theIndustrialEngineerinPEDeptenterstheSPTintoSAP.Therighttoinput/amendtheSPTinSAPisrestrictedtotheIndustrialEngineerinPEDeptonly.

(b)Directlaborrate

CCWKCostingManagercalculatesthedirectlaborratesforeachunitofcomponents/sub-assembly/finishedgoodsbasedonthecurrentyearbudgetandsummarizestheresultsintheStandardLaborandOverheadRateCalculationReport.TheAccountingManagerandDirectorofFinanceinCCHKreviewthedirectlaborratesintheStandardLaborandOverheadRateCalculationReport.

CCWKCostingManagerinputsthedirectlaborratesintoSAPinbatches.Therighttoinput/amendthedirectlaborrateinSAPisrestrictedtotheCCWKCostingManager.

Tochangedirectlaborrates,theCostingManagerneedstoforwardtherevisedratestotheAccountingManagerandDirectorofFinanceforapproval.HetheninputstherevisedratesintoSAP.

Overheadunitcost

Overheadunitcost=materialoverheadunitcost+laboroverheadunitcost+Generaloverheadunitcost

where

Materialoverheadunitcost=Directmaterialunitcost*overheadratesformaterial;

Laboroverheadunitcost=SPT(ormachinetime)*specificlaboroverheadrates;

Generaloverheadunitcosts=(laboroverheadunitcost+Directlaborunitcost(orcomponentlaborunitcost))*Generaloverheadrates.

Theoverheadratesfordirectmaterial,specificlaboroverheadrates,andthegeneraloverheadratesarealsodeterminedwhentheCostingManagerinCCWKcalculatesthedirectlaborratesforeachunitofcomponents/sub-assemblies/finishedgoods.(Seeabovefordetails)TheAccountingManagerandDirectorofFinanceinCCHKreviewtheoverheadrates.

CCWKCostingManagerinputstheoverheadratesintotheSAPinbatches.Therighttoinput/amendtheoverheadratesinSAPisrestrictedtotheCCWKCostingManager

Tochangeoverheadrates,theCostingManagerneedstoforwardtherevisedratestotheAccountingManagerandDirectorofFinanceforapproval.HetheninputstherevisedratesintoSAP.

UpdatestandardunitcostinSAP

TheCostingManagerortheCostingClerkinCCWKperformthefunctionof“rollup”inSAPtwiceaweektocalculatethestandardunitcostforeachrawmaterial/sub-assembly/finishedgoods(usingthelatestfiguresofSPT,directlaborrates,overheadrates,materialusagedataandFIFOcostofpurematerial)automatically.

Royaltyunitcost

Insomeofourproducts,weappliedthetechnologydevelopedbyotheroutsidercompanies.Bypayingtheroyaltyagreedwithbothparties,weareauthorizedtouseit.

Fujiroyalty

SUCproductsaresubjecttoFujiRoyaltyatUS$0.05/pcfordaylightmodelsandUS$0.15/pcforflashmodels.

ArcSoftRoyalty

DigitalproductsaresubjectstoArcSoftRoyaltyPhotoimpressionUS$0.15/pc,VideoImpressionUs$0.15/pc.

Calculateandrecordcostsofendinginventory

Calculateandrecordthedirectmaterialcostofrawmaterials,sub-assembliesandfinishedgoodsintheendinginventory

Costofrawmaterials(purematerialcostonly)=FIFOunitcost*Endinginventoryquantities(ofrawmaterial)

Directmaterialcostofrawmaterials=WeightedAveragePOunitpricetimesendingquantity.

Sub-assembliesandfinishedgoodsinHKandChina=(Directmaterialunitcost+LOH)*Endinginventoryquantities.

FinishedgoodsinNetherlands=(Directmaterialunitcost+StandardLOH+StandardFreight+StandardDuty)*Endinginventoryquantities.

Atmonthend,theCostingManagerinCCWKreviewsthedirectcostsofrawmaterials,sub-assembliesandfinishedgoodsintheendinginventorybasedontheaboveformula.

Asmentionedin“Calculateandmaintainstandardunitcost”,standardunitmaterialcosts(rawmaterials,sub-assembliesandfinishedgoods)aremaintainedinSAP.Theinventoryquantitiesofrawmaterials,sub-assembliesandfinishedgoodsaremaintainedinSAP,andareverifiedandadjustedbytheperiodicphysicalcountofinventory(SeeSCM2(HK)Gfordetails)

Afterthecalculation,theCostingManagerinCCWKsummarizesthedirectmaterialcostsofrawmaterials,sub-assembliesandfinishedgoodsinanInventorySummaryReportwhichisforwardedtoAccountingManagerinCCHKforreview.

TheAccountingSupervisorinCCHKreviews

TheentriestriggeredbySAPMM,andInventoryList(ie.,inventorysummaryreport)tofixtheirregularitemsifthereisany,rightafterthat,proceedsforcloseofbookonaccountofinventory(includingrawmaterials,sub-assembliesandfinishedgoods):

Calculateandcapitalizedirectlaborandoverheadcostsinrawmaterials,sub-assembliesandfinishedgoods,androyaltycostinfinishedgoods

Thedirectlaborandoverheadarecalculatedandcapitalizedintheendinginventoryofsub-assemblyandfinishedgoodsusingstandardcostmethodmonthlyandoverheadarecapitalizedinthatofrawmaterials.Royaltycostiscapitalizedintheendinginventoryoffinishedgoodsmonthly.

Directlaborcostcapitalized=SPT*Q*directlaborrates

Overheadcapitalized=(Directmaterialunitcost*Q*overheadratesformaterial)+(SPT(ormachinetime)*Q*specificlaboroverheadrates)+(SPT(ormachinetime)*Q*specificlaboroverheadrates+Directlaborunitcost(orcomponentlaborunitcost)*Q)*Generaloverheadrates.

(whereQistheendinginventoryquantitiesofrawmaterials/sub-assemblies/finishedgoods)

Royaltycapitalized=Royaltycostperunit*endinginventoryquantitiesoffinishedgoods

(SeeLRRM1(HK)fordetailsofroyaltycost)

Theendinginventoryquantitiesofrawmaterials,sub-assembliesandfinishedgoodsaremaintainedinSAPandareverifiedandadjustedbytheperiodicphysicalcountofinventory(SeeSCM2(HK)(G)fordetails).

AccountingManagerinCCHKcalculatesthedirectlaborandoverheadcapitalizedinrawmaterials,sub-assembliesandfinishedgoods,androyaltycostinfinishedgoodsaccordingtotheaboveformula.ShesummarizestheresultsintheLaborOverheadAbsorptiononInventory.

AccountingManagerinCCHKthenpreparesareportofLaborOverheadAbsorptionCalculationshowingthevariancebetweenthestandardandactuallaboroverheadforthemonth.TheDirectorofFinancereviewsthevariance.

AccountingManagerwillpreparethefollowingjournalentriesmonthlytopresentwhatistheLOHover/underabsorption:-

Dr/Cr.P&Lover/underLOHabsorption$Y-$X

Dr.P&LOHapplied

(atstdcost)$X

Cr.P&LOHcontrol

(atactualcost)$Y

AccountingSupervisorpoststheabovejournalentriestoGL.

Ifthevarianceismaterial,theDirectorofFinancewillreviewthedirectlaborratesandoverheadrates.Ifneeded,adjustmentsontherateswillbemadebytheDirectorofFinanceaccordingly.

G4.Authorization.ComponentManufacturingDeptStaffcompletesaformofEngineeringDataforComponentMaterialCost&LaborCostandobtainsapprovalfromtheauthorizedpersoninComponentManufacturingDept.

G5.SystemConfiguration.RightafterupdatingtheToolMasterofSAPbytheClerkofProductConfigurationDept,thematerialusagedataisuploadedintotheBOMandItemCostinSAPautomatically.

G6.ManagementReview.ProductConfigurationSpecialistreviewstheinputteddataonscreeninSAPagainsttheformofEngineeringDataforComponentMaterialCost&LaborCosttoensureaccuracy.He/shemarksthe“completed”boxontheformasthereviewevidence.

G7.AuthorizationandManagementReview.TheDEorPEDeptStaffdeterminesifitisnecessarytoissueanEERandobtainsapprovalfrombothDEandPEManagers.TheProductConfigurationDeptstaffcheckstheECOandsendsittobothDEandPEManagersforapproval.

G8.ManagementReview.Effective26Jan2004,theclerkinProductConfigurationDeptupdatesthematerialusagedataintoBOMinSAPbasedontheECOandEER(ifany).AnotherclerkinProductConfigurationDeptreviewswhethertheBOMisupdatedcorrectlyandmarksthe“completed”boxontheECOasthereviewevidence.

G9.SystemConfiguration.

RightafterupdatingthematerialusagedataintoBOMoftheSAPbytheClerkofProductConfigurationDept,materialusagedataisuploadedinItemCostoftheSAPautomatically.

G10.SystemAccess.OnlyProductCo