Akuntansi Perhotelan

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<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">PENGGUNAAN PERSEDIAAN</span></b></div>
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Penggunaan persediaan untuk
operasional perusahaan harus diadministrasikan dengan baik, karena penggunaan
sama artinya dengan pemakaian yang merupakan biaya bagi departemen yang
meminta. Pada setiap akhir periode (akhir bulan) cost control akan melakukan inventarisasi
atas persediaan (stock opname), dimana inventarisasi pada departemen operasi
biasanya dilakukan malam hari saat kegiatan hotel berkurang, sedangkan
inventarisasi di daily store dan general store dilakukan setelah kegiatan
keluar masuknya barang di gudang dihentikan untuk hari itu. Sebelum
inventarisasi dilakukan biasanya diberitahukan terlebih dahulu bagi departemen
yang akan meminta barang.
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Bagian Yang Terlibat pada Penggunaan Persediaan</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Departemen
yang membutuhkan</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Gudang
(Storeroom)</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Cost
Control</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Dokumen Yang Digunakan pada Penggunaan
Persediaan</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Storeroom
Requisition (SR)</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Storeroom Requisition adalah tanda bukti
permintaan barang digudang. Storeroom Requisition dapat dibedakan menjadi 3
antara lain:</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         
</span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Storeroom
Requisition Food</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        
</span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Storeroom
Requisition Beverage</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       
</span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Storeroom
Requisition Material and Supplies</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Storeroom Requisition dibuat oleh masing-masing
departemen dan diterima oleh bagian gudang untuk menyiapkan barang.
Didistribusikan kepada:</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Asli
dikirim ke cost control untuk diposting kedalam cardex</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Copy
pertama ke gudang sebagai arsip</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Copy
kedua dikirim ke bagian yang menggunakan barang tersebut</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Bincard, adalah kartu barang yang menyebutkan
nama barang, barang masuk, barang keluar, serta sisa barang.</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Cardex, adalah kartu barang yang menyebutkan
nama barang, ukurannya, harga satuan, barang masuk, barang keluar, dan sisa
barang</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Cardex digunakan sebagai alat kontrol oleh
petugas cost control dalam hal mengetahui:</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         
</span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Jumlah
nilai barang yang tersisa digudang</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        
</span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Tingkat
turn over</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       
</span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Harga
alokasi per unit barang</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                      
</span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Jumlah
barang yang dikonsumsi untuk kebutuhan operasional hotel</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       
</span>v.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Mengetahui
barang yang jarang dipakai</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                      
</span>vi.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Jumlah
barang masuk dan keluar</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Prosedur Penerimaan Kas pada Penggunaan
Persediaan</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Departemen
yang memerlukan barang menyiapkan SR yang berisi tentang jenis dan jumlah
satuan dari barang yang diperlukannya, dimana SR tersebut harus disetujui oleh
head departemen, yang kemudian akan diserahkan ke gudang.</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>SR
diserahkan ke Cost Control untuk diverifikasi dan ditandatangani, setelah itu
baru dibawa ke Storekeeper/Gudang.</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Gudang
akan mengecek dan menyiapkan barang yang diminta dan kemudian akan menyerahkan
barang dan meminta tanda terima dari petugas yang menerima barang tersebut,
setelah itu gudang akan menandatangani SR tersebut. SR pada umumnya akan dibuat
rangkap 3 dengan distribusi sebagai berikut:</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         
</span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Cost
Control, sebagai dasar untuk mencatat pada cardex</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        
</span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Gudang</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       
</span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Departemen
yang memerlukan barang sebagaia arsip.</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Gudang
akan mencatat pengambilan barang tersebut pada bincard sebagai pengurangan
berdasarkan SR.</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">   
</span></span></span>Laporan Yang Dihasilkan Penggunaan Persediaan</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                         
</span>i.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>General
food/beverage cost, yang berisi perhitungan biaya makanan dan minuman</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                        
</span>ii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Stock
opname report, laporan yang menjelaskan tentang hasil inventarisasi persediaan
pada akhir periode, untuk dipakai sebagai dasar mencocokkan dengan saldo akhir
pada cardex/bincard</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                       
</span>iii.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Cost
reconcialiation, merupakan rekonsiliasi atas pengeluaran biaya makanan dan
minuman, yang akan dipakai sebagai dasar menghitung food/beverage cost</div>
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<span style="mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";">                                      
</span>iv.<span style="font: 7.0pt "Times New Roman";">    </span></span></span>Daily
food costt, merupakan laporan yang menunjukkan kondisi penjualan (perbandingan
antara total cost<span style="mso-spacerun: yes;">  </span>dengan total sales)
yang biasanya dinyatakan dengan persentase</div>

PENGGUNAAN PERSEDIAAN Penggunaan persediaan untuk operasional perusahaan harus diadministrasikan dengan baik, karena penggunaan sama a...

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