EVALUASI SISTEM PEMBELIAN BAHAN BAKU PADA PT. DJITOE INDONESIAN TOBACCO COY SURAKARTA

AZMI, MIFTAHUL (2009) EVALUASI SISTEM PEMBELIAN BAHAN BAKU PADA PT. DJITOE INDONESIAN TOBACCO COY SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT. Djitoe Indonesian Tobacco Coy Surakarta is one of manufacturing company having business in the field of cigarette making industry. Main raw material applied by company is tobacco. Raw material is one of a most important factor in production process. How company obtains the raw material? The company will must not miss from purchasing activity of raw material. To be able to do purchasing of good raw material, hence company requires an appropriate system. The objective of this research is to know and evaluatedpurchasing system of raw material at PT. Djitoe Indonesian Tobacco Coy Surakarta. Levying of good raw material can be done with existence of purchasing system of raw material which in it covers related function, document and note of accountancy applied, procedure network forming system and adequate internal control system. Based on result of the evaluation can be concluded that purchasing system of raw material applied by PT. Djitoe Indonesian Tobacco Coy Surakarta have been good enough and has been supported with adequate internal control system.But still be found some weakness like existence of geminating function of receiving with function of warehouse and has not existence of raw material purchasing system flowchart. Based from the weaknes that be found, writer gives suggestion that might be made consideration of company to increase system effectiveness. The suggestion are, ought to be done dissociation function between function of acceptance with function of warehouse and it is better if the company makes raw material purchasing system flowchart.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Vignasari Kokasih
    Date Deposited: 18 Jul 2013 18:19
    Last Modified: 18 Jul 2013 18:19
    URI: https://eprints.uns.ac.id/id/eprint/6693

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