Evaluasi sistem pembelian bahan baku pada  CV. Handayani

K, Oky Primajaya Indra

× ABSTRAKSI CV. Handayani is a company running in the publishing area. In the manufacturing company, the basic material purchase is one primary key for the production process. The basic material purchase should be designed as well possible with the good basic material purchase system for avoiding the fraud. The objective of research is to obtain a clear description about the good basic material purchase system in CV. Handayani. For fulfilling the basic material need, the company often carries out the basic material purchase transaction. The basic material purchase system should be designed as well possible with the proper procedure accompanied by the adequate transaction evidence. In this research on the basic material purchase system in CV. Handayani, the writer finds several strengths, including the purchasing system carried out by several functions, the clear authorization system by the authorized party, and the use of printed ordered number form. In addition to those strengths, the writer also finds several weaknesses, including there is still the function doubling, there is no price bargaining procedure, there is the return of production process residue, and there is no flowchart of purchase system. Considering the research, it can be concluded that the basic material purchase in CV. Handayani has been sufficiently good, effective, and efficient, despite several weaknesses. Therefore, the writer gives the recommendation to be considered by the company. The recommendation includes the function separation between the purchase and the purchase functions, there should be a price bargaining procedure, and there is the return of production process reside to the warehouse, and the company should develop a flowchart of purchase system.

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Penulis Utama	:	Oky Primajaya Indra K
Penulis Tambahan	:	-
NIM / NIP	:	F3306167
Tahun	:	2010
Judul	:	Evaluasi sistem pembelian bahan baku pada CV. Handayani
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2010
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. ekonomi Prog. D III Akuntansi-F.3306167-2010
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Putri Nugrahaningsih SE
Penguji	:
Catatan Umum	:	3369/2010
Fakultas	:	Fak. Ekonomi dan Bisnis

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