In . digunakan untuk awalan :

• month – ex:  in June, in February
• season – ex: in (the) winter, in (the) autumn
• years – ex: in 1966, in 2008
• part of he day -ex: in (the) morning, in (the) afternoon

at. digunakan sebagai awalan

• times of the clock – ex: at 3.30 pm, at half past three
• religious festivals – ex: at (the) Idul Fitri, at (the) Christmas
• points in time – ex: at the weekend, at the beginning of March

on . digunakan sebagai awalan

• days – ex: on Thursday(s), on Christmas Day
• dates – ex: on 2nd May, on August 16th 1997

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Notes :

• autum = British English     /       fall = US English
• I’ll see you on Thursday (British)      /      I’ll see you Thursday (US)

A. INVENTORY (L-56)

1. INVENTORY VALUE

Inventory Value = Inventory OnHand + Consignment  + GIT – Provision

2. INVENTORY DAYS

Inventory Days = (Total Inventory Value/Total Value of Goods Produced) x 360 days

3. INVENTORY % TO NES (Nett External Sales)

Inventory % to NES = (Inventory Value/NES) x 100%

B. TRANSPORT AND WAREHOUSE COST (L-16)

1. TOTAL TRANSPORT COST VALUE AND % TO NES

Total of transportation cost inboundTotal of transportation cost outbound

2. TOTAL WH COST VALUE AND % TO NES

Total of FIX warehouse cost (building, facility, etc )

Total of VARIABLE warehouse cost ( equipment, energy, etc) 

C. UNUSUAL MANUFACTURING COST (L-16)

Also call as INVENTORY DIFFERENCES

DELTA PROVISION + SCRAP EXPENSE

Δ Provision = Provision (previous month) - Provision (current month)

Scarp Expense = Scrap Value – Other Income

Other Income ex. :

- Scrap sales, used packaging sales

- Claim : from source/ supplier (EXW), from insurance (CIF), transporter/shipping line

D. SERVICE LEVEL

Index Level that show the services performance to customer

SERVICE LEVEL = OTIF = OTS1 X OTS2

OTS1 = IF (In Full –> delivered quantity)

OTS2 = OT (On Time –> time of delivery)

E. MATERIAL COST

1. MASTER DATA ACCURACY

Purchasing Info Record (Price, Freight, Duty, Handling, etc)

Purchase Order Input

2. COST OF GOOD SOLD (CoGS)

Total Cost for Produce the Product