Page 3 Manufacturing Flowchart

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Page 3Manufacturing Flowchart
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Step 1-2

• Records the inventory level of raw materials,
  work in process and finished goods
• shows the available production capacity

Inventory Status Report
Factor Available Report
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Step 3

• Document that authorizes Production
• shows the quantity of materials needed

Production Order
Material Requisition
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Step 4

• Used to post to WIP records
• Dr WIP
• Cr Raw Materials

• Material Requisition

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Step 5

• Produced in Production Control Department and it
  shows when the products would be produced

Production Schedule
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Step 6

• contains the use of raw material

Journal Voucher
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Step 7-8

• Contains Production Order 2 and the Material
  Requisition 2
• It is used to post to Inventory Records
• It is used to summarize production

Completed Production Order
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Step 9

• Record Working Hours (the activity of Labor)
• Sent to Cost Accounting Department

Job Time Cards
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Step 10

• It is sent to Production Control Department

Production Status
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Step 11

• It is used to post the manufacturing overhead to
  the WIP records in the Cost Accounting Department
• Dr WIP
• Cr Factory Overhead

Production Order
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Step 12

• post the material used in Work in Process records
  
• Dr WIP
• Cr Raw materials

Material Requisition
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Step 13

• It is sent to the General Ledger department where
  the conversion cost are posted to determine the
  total cost of the production.

Journal Voucher
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Step 14

• the general ledger department post the cost of
  goods manufactured.
• Dr Finished Goods, Cr WIP

Journal Voucher
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Step 15

• Reviewed by Management

Completed Production Order
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Improvements

• Get rid of all the paper
• By setting up a database system managers can
  access the information they desire faster and
  more efficiently. The faster the information is
  received the faster decisions can be made.
  Faster decisions lead to faster action which
  leads to a reflection in the market.