Bookkeeping is recording transactions. transactions include sales, purchases, revenues, and expenditures by individuals or organizations. According to Mills et al (1991), administarsi as part of the management process associated with the institution and the implementation of procedures used to determine and communicate the program until the development of activities is organized and monitored based on targets and plans.
In a fish processing unit that has exported its products abroad, the usual task of a graduate from a vocational field is to be deployed directly into the production system of a fish processing unit. According to Prawirosentono (2009) the production system is part of operational management. The word production comes from the word production , which in general can be interpreted to make ( to produce ) a product of various materials. While the meaning of the system is a method of planning or how to plan related to making product.
Briefly scope of production system as follows:
- · Production planning method or in English Production Planning (PP), which in practice should be followed by
- · Implementation of production
- · Production control
Based on the type and scale planning can be calculated capital requirements. With the available capital can provide or purchase various factors of production such as labor, machinery and technology, raw materials, auxiliary materials, soil, buildings and so on. All these factors of production interact in the production process in a way as:
- · Labor (human resources) is the most important production factor in the implementation of a production process. Manpower other than acting as administrative personnel as well as direct labor to operate a production machine that processes raw materials and auxiliary materials into finished goods or semi-finished goods.
- · Raw materials and auxiliary materials, raw materials and rescue materials purchased must be stored in the warehouse. Furthermore, if the materials have to be processed, means the materials must be removed from the storage warehouse and then processed into semi-finished or finished products.
Stock control is related to written recordings made as a tool for controlling stock. But it must be remembered that what is more important than the recording is the physical control that is executed, in other words to prevent losses rather than recording it. Goods shall be kept in a suitable place and under the supervision of the responsible officer who shall ensure that the goods are kept in good condition. Valuable stocks and possibly stolen items should be kept in a lockable lockable room or enclosure. Stock may be issued only on request signed by authorized person.
The purpose of stock recording can be described as follows:
- · Describe the data of goods that have been purchased and made as practical as possible
- · Describe the names of suppliers and buyers of goods in and out of the company
- · Describes goods stored, ordered in connection with production and sales demands
- · Explain information for accurate pricing of goods
To ensure control of inventory, supplies officers may only issue goods on request with appropriate authority and all expenses must be accompanied by a letter of surrender. Requests must state clearly:
- · Quantity and description of goods
- · Inventory that must remove the goods concerned and part units must receive it.