(D) Benodig Deur (Kolom): Die Naam Van Die Departement/Instansie Wat Die Kwotasie Aangevra

ENGLISH Ref/Verw AFRIKAANS

CHAPTER 6 HOOFSTUK 6

MANUFACTURING QUOTATION VERVAARDIGINGSKWOTASIE

6.1 MANUFACTURING QUOTATION: OTHER STATE 6.1 VERVAARDIGINGSKWOTASIE: ANDER DEPARTMENTS STAATSDEPARTEMENTE

6.1.1 Quotations (Code 03) are referred to the workshops 6.1.1 Kwotasies (Kode 03) word per interne vervaar- from Head Office by utilizing an internal quotation digingskwotasie (G67A) vanaf Hoofkantoor na form (G67A). The following aspects should be thor- die werkwinkels verwys. Die volgende aspekte oughly taken into account, by the Section Head Pro- moet deeglik deur die Seksiehoof Produksiew- duction Workshops/Sub-Section Head, before quo- erkwinkels/ Subseksiehoof in ag geneem tation: word, voor kwotering:

(a) All quotations submitted. (a) Alle kwotasies ingedien.

(b) All outstanding work. (b) Alle uitstaande werk.

(d) Purchasing of materials per tender (long (d) Aankoop van materiaal per tender (lang waiting period). wagperiode).

(e) Quote only for work that can be completed (e) Kwoteer slegs vir werk wat binne ‘n within a financial year. That means, work boekjaar voltooi kan word. Dit wil sê, die must be delivered in full, and the Z59-claim werk moet volledig gelewer wees, en die submitted. nodige eis Z59 ingedien word.

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6.2 SUBMISSION OF QUOTATIONS 6.2 INDIEN VAN KWOTASIES

If a workshop is approached to submit a quotation, it Indien ‘n werkwinkel om ‘n kwotasie genader must be completed without delay and forwarded to word, moet dit so spoedig doenlik voltooi en na Directorate: Production Workshops and Agriculture at die Direktoraat: Produksiewerkwinkels en Land- Head Office, to reach the latter not later than the indi- bou by Hoofkantoor teruggestuur word, om laas- cated return date. If a quotation is not submitted, it vermelde nie later nie as op die keerdatum te must be indicated as such. bereik. Indien ‘n kwotasie nie verstrek kan word nie, moet dit so aangedui word.

6.3 G67A AND -B: INTERNAL MANUFACTURING 6.3 G67A EN -B: INTERNE VERVAARDIGINGS - QUOTATION KWOTASIE

To distinguish the difference between the two forms, Om onderskeid tussen die twee vorms te kan the manufacturing quotation is printed on both sides tref, is die vervaardigingskwotasie op beide kan- and is marked respectively as A and B. te gedruk, en is onderskeidelik A en B gemerk.

6.4 FORM G67A: HEAD OFFICE ACTIONS 6.4 VORM G67A: HOOFKANTOOR AKSIES

Only Head Office completes the G67A, in triplicate. Die G67A word slegs deur Hoofkantoor in drie- The original plus one (1) copy is forwarded to the rel- voud voltooi. Die oorspronklike plus een (1) af- evant workshop. The second copy is filed at Head skrif word aan die betrokke werkwinkel gestuur. Office. Die tweede afskrif word by Hoofkantoor geliasseer.

6.4.1 Name and Address: The name, address and postal 6.4.1 Naam en Adres: Die Bestuursarea waar die code of the Management Area where the workshop werkwinkel geleë is, se naam, adres en is situated, is filled in here. poskode word hier ingevul.

6.4.2 Quotation number: The quotation number will be 6.4.2 Kwotasienommer: Die kwotasienommer sal compiled by Head Office, as follows: soos volg deur Hoofkantoor saamgestel word:

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(a) The identification code of the Section Head Produc- (a) ‘n Identifikasiekode van die Seksiehoof Produk- tion Workshops to whom the quotation is forwarded. siewerkwinkels na wie die kwotasie The codes are as follows: gekanaliseer word. Die kodes is soos volg:

KZ = Zonderwater KZ = Zonderwater KP = Pretoria KP = Pretoria KL = Leeuwkop KL = Leeuwkop KK = Kroonstad KK = Kroonstad KD = Drakenstein KD = Drakenstein KB = Boksburg KB = Boksburg KPM = Pollsmoor KPM = Pollsmoor KT = Thohoyandou KT = Thohoyandou KST = St Albans KST = St Albans KNP = Pietermaritzburg KNP = Pietermaritzburg

(b) A number that starts at 01 annually, on 1 April, and (b) ‘n Nommer wat op 1 April jaarliks by 01 begin en is numbered consecutively to 9999, in respect of agtereenvolgens genommer word tot by each financial year. 9999 ten opsigte van elke boekjaar.

VOORBEELD EXAMPLE Daar word ‘n aanvraag vir ‘n kwotasie van die A quotation request to manufacture furniture is re- Staatstenderraad vir die vervaardiging van meu- ceived from The State Tender Board, and the internal bels ontvang en dit word per interne vervaardi-

Workshop Manual 96 ENGLISH Ref/Verw AFRIKAANS manufacturing quotation is referred to Pollsmoor. gingskwotasie na Pollsmoor verwys.

KPM / 01 / 99 KPM / 01 / 99

FINANCIAL YEAR FINANSIëLE JAAR

KWOTASIENOMMER WAT QUOTATION NUMBER THAT OP 1 APRIL JAARLIKS BY STARTS AT 01, ANNUALLY, 01 BEGIN ON 1 APRIL

IDENTIFIKASIEKODE: IDENTIFICATION CODE: SUB- SEKSIEHOOF PRODUK- SECTION HEAD PRODUC- SIEWERKWINKELS, POLL- TION WORKSHOPS SMOOR POLLSMOOR (d) Benodig deur (kolom): Die naam van die de- (d) Required by (column): The name of the depart- partement/instansie wat die kwotasie ment/authority requesting the quotation is filled in aangevra het, word hier ingevul. here. (e) Beskrywing (kolomme): (e) Description (columns): Lynnommer: Line number: Hierdie afdeling is in vier (4) kolomme inge- This section is divided into four (4) columns and is deel en die lyne is reeds genommer. Meer as numbered. A single authority can request thus more een (1) item kan dus per G67A-vorm vir een than one (1) item per G67A-form. instansie aangevra word.

Workshop Manual 97 ENGLISH Ref/Verw AFRIKAANS Besonderhede: Particulars: ‘n Kort beskrywing van die verlangde items A short description of the requested item(s) is filled word hier ingevul (bv. tafels, stoele, ens.). in here (e.g. tables, chairs, etc.). Itemnommers: Item numbers: Die itemnommer word deur die aanvraer van The item number is supplied by the authority re- die kwotasie voorsien en net so deur Hoof- questing the quotation, and taken down exactly as it kantoor neergeskryf. Die nommer moet te is by Head Office. This number must be used by the alle tye deur die werkwinkels gebruik word. workshops at all times. Hoeveelheid: Quantity: Die werklike hoeveelheid soos deur die aan- The actual quantity as required by the authority, re- vraer van die kwotasie benodig. questing the quotation. Indeling 2: Keerdatum Division 2: Return Date - ‘n Keerdatum word hier ingevul en die - A return date is filled in here, and in all the cas- G67B-interne kwotasie moet Hoofkan- es the G67B, internal quotation, must reach toor in alle gevalle voor daardie datum Head Office before this date. bereik.

- Die verantwoordelike persoon deur die - The responsible person, as designated by the Direkteur: Produksiewerkwinkels en Director: Production Workshops and Landbou aangewys, onderteken die Agriculture signs the form (G67A). vorm (G67A).

- Kanaliseer die vorm na die betrokke - Forward the form to the relevant workshop. werkwinkel.

Workshop Manual 98 ENGLISH Ref/Verw AFRIKAANS 6.5 VORM G67B: INTERNE VERVAARDIGINGS - 6.5 FORM G67B: INTERNAL MANUFACTURING QUO- KWOTASIE (SEKSIEHOOF PRODUKSIEW- TATION (SECTION HEAD PRODUCTION WORK- ERKWINKELS AKSIES) SHOPS ACTIONS) 6.5.1 Naam en adres: Die Sub-Direktoraat Werk- 6.5.1 Name and Address: The name, address and winkels te Hoofkantoor se naam, adres en postal code of the Sub-Directorate: Workshops at poskode word hier ingevul. Head Office, is filled in here. 6.5.2 Kwotasienommer: 6.5.2 Quotation Number: (a) Hierdie nommer wat deur Hoofkantoor (a) This number that was compiled by Head Office in saamgestel is op gedeelte (a) van G67-vorm, section (a) of the G67-form, must be carried over moet daarvandaan oorgedra word. from there. (b) Die Subseksiehoof wat die kwotasie bereken, (b) The Sub-Section Head that compiled the quotation, sowel as die Seksiehoof Produksiew- as well as the Sub-Section Head Production Work- erkwinkels moet die vorm op die bestemde shops, must sign the form at the designated sec- plekke onderteken. tions. (c) Kanaliseer die vorm in enkelvoud na die Di- (c) Forward a single copy of the form to the Directorate: rektoraat: Produksiewerkwinkels en Landbou Production Workshops and Agriculture at Head te Hoofkantoor. Office. (d) Liasseer een (1) afskrif vir rekorddoeleindes. (d) File one (1) copy for record purposes.

6.6 VORM G68: EKSTERNE VERVAADIGINGS - 6.6 FORM G68: EXTERNAL MANUFACTURING KWOTASIE (HOOFKANTOOR AKSIES) QUOTATION (HEAD OFFICE ACTIONS) 6.6.1 Die eksterne vervaardigingskwotasie (G68) 6.6.1 The external manufacturing quotation (G68) is word slegs deur Hoofkantoor aan die hand completed only by Head Office, in triplicate, utiliz- van inligting soos per vorm G67B ontvang, in

Workshop Manual 99 ENGLISH Ref/Verw AFRIKAANS ing the information as received per form G67B, to drievoud ingevul en word gebruik om die aan- inform the requesting authority of the cost, delivery vraer van die kwotasie, met inbegrip van die and validation period for possible manufacturing. koste, aflewering en geldigheidstydperk ten opsigte van die moontlike vervaardiging, te verwittig.

6.6.2 Die eksterne vervaardigingskwotasie (G68) 6.6.2 The external manufacturing quotation (G68) is dis- word soos volg versprei: tributed as follows: (a) Die oorspronklike word aan die Hoofdirekteur (a) The original is forwarded to the Chief Director Pro- Verkrygingsadministrasie gestuur. curement Administration. (b) Een afskrif word aan die departement/instansie (b) One copy is forwarded to the department/authority wat die kwotasie aangevra het, gestuur. that requested the quotation. (c) Een afskrif word vir rekorddoeleindes tesame (c) One copy plus the relevant internal quotation form met die toepaslike interne vervaardigingskwota- (G67B), is filed together for record purposes. sievorm (G67B) geliasseer.

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CHAPTER 7 HOOFSTUK 7

COSTING SYSTEM (INFORMATION SYSTEM) KOSTE BEREKENINGSTELSEL (INLIGTINGSTELSEL)

7.1 INTRODUCTION 7.1 INLEIDING

A costing system is an integrated human/ com- ‘n Koste berekeningstelsel is ‘n geïntigreerde mens/ puter system to provide information in support of rekenaarstelsel vir die voorsiening van inligting ter the activities, management and decision-making ondersteuning van die bedrywighede, bestuur en be- functions in a workshop. The information from this sluitnemingsfunksies in ‘n werkwinkel. Die inligting system is supportive to, and is a measuring in- uit hierdie stelsel is ‘n hulpmiddel en meetinstrument strument for the efficient management of a work- vir die doeltreffende bestuur van ‘n werksplek. place.

7.2 THE PURPOSE OF THE COSTING SYSTEM 7.2 DIE DOEL VAN DIE KOSTE BEREKENING - STELSEL

The purpose of the costing system is to support Die koste berekeningstelsel het ten doel om gesonde healthy financial management according to busi- finansiële bestuur volgens besigheidsbeginsels te on- ness principles, by providing the correct financial dersteun deur die regte finansiële inligting aan per- information to persons in management positions, sone in bestuursposisies beskikbaar te stel, sodat be- in order to make quick and sound decisions sluite met behulp van hierdie inligting vinnig en reg based on this information. geneem kan word.

In other words, the financial data will be proces- Met ander woorde, die finansiële data gaan deur die sed and converted into financial information by rekenaar verwerk en omgeskakel word in finansiële the computer, so that management can make inligting sodat bestuur met behulp van hierdie inlig- better decisions with the aid of this information. ting beter besluite kan neem. Beter besluite sal tot Better decisions will lead to a more costeffective gevolg hê dat Produksiewerkwinkels meer koste-ef- operation of production workshops, which in turn, fektief bedryf word wat die Departement se missie supports the mission of the Department. sal ondersteun.

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7.3 THE ROLE OF THE SECTION HEAD PRODUC- 7.3 DIE ROL VAN DIE SEKSIEHOOF PRODUKSIE - TION WORKSHOPS WERKWINKELS

The Section Head Production Workshops is a Die Seksiehoof Produksiewerkwinkels is ‘n besighei- business manager. Every workshop is a strategic ds bestuurder. Elke werkwinkel is ‘n strategiese be- business unit, and functions like a typical busi- sigheidseenheid en funksioneer soos ‘n tipiese be- ness. This business is run according to business sigheid. Die besigheid word volgens besigheidsbe- principles. ginsels bedryf.

7.4 FINANCIAL STATEMENTS 7.4 FINANSIëLE STATE

Financial statements as a communication me- Finansiële state as kommunikasie medium verstrek dium discloses valuable summarised information waardevolle, opsommende, inligting aangaande ‘n concerning the economic history of a workshop. werkwinkel se ekonomiese geskiedenis. Hierdie ek- This economic history is utilised to judge the per- onomiese geskiedenis moet gebruik word om die formance of a workshop, as well as the future prestasie van ‘n werkwinkel asook die toekomstige performance potential of a workshop or section. prestasie potensiaal van ‘n werkwinkel/ seksie te beoordeel.

The most important financial statements that are Die belangrikste finansiële state wat gebruik word, is utilised, is as follows: die volgende:

- Income Statement. - Inkomstestaat.

- Balance Sheet. - Balansstaat.

- Ratio analysis. - Verhoudingsontleding.

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7.4.1 Income Statement: 7.4.1 Inkomstestaat:

The income statement presents an indication of Die inkomstestaat gee ‘n aanduiding van die finan- the financial performance of the workshop over siële prestasie van die werkwinkel oor ‘n spesifieke a specific period of time. This financial perfor- tydperk. Hierdie finansiële prestasie word uitgedruk mance is expressed in terms of gross- and net in terme van die bruto- en netto wins van die werk- profit of the workshop, and also presents details winkel en gee ook detail van die verskillende direkte of the various direct- and overhead costs. kostes en bokostes.

On a monthly basis this statement must be Die staat moet maandeliks opgestel en deur die drawn up and checked by the Sub-Section Subseksiehoofde en Seksiehoof Produksiewerk- Heads and the Section Head Production Work- winkels nagesien word. shops.

7.4.2 Balance Sheet: 7.4.2 Balansstaat:

The balance sheet provides the summarised fi- Die balansstaat verskaf die opsommende finansiële nancial situation of the workshop at a given stand van die werkwinkel op ‘n gegewe tydstip. Dit point of time. It presents the situation in terms of gee die stand in terme van bates en laste. Bates assets and liabilities. Assets can be capital- or bestaan uit kapitale bates en bedryfsbates. Kapi- business assets. Capital assets are those as- tale bates is bates met ‘n lewensduur van langer as sets that have a life span, of longer than a year. ‘n jaar. Bedryfsbates daarenteen bestaan uit kon- On the other hand, business assets are cash tant en alle ander bates waarvan redelikerwys ver- and all the other assets that are expected to be wag kan word dat dit binne een (1) jaar verbruik sal used in one (1) year. word.

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7.4.3 Ratio Analysis: 7.4.3 Verhoudingsontleding:

In the operation of a workshop, certain targets Met die bedryf van ‘n werkwinkel is daar sekere are pursued and measured by set standards, to doelwitte wat nagestreef word en met maatstawwe determine how “good” a workshop is running. gemeet word om te bepaal of die werkwinkel “goed” These standards can be measured, un- bedryf word. Hierdie maatstawwe kan onbewuste- knowingly, knowingly, subjectively or very ob- lik, bewustelik, subjektief of baie objektief gemeet jectively. word.

The Section Head Production Workshops must Die Seksiehoof Produksiewerkwinkels moet op ‘n do the ratio analysis on a monthly basis, as set maandelikse basis die verhoudingsontledings doen out in the Workshop Costing System Manual, soos uiteengesit in die Werkwinkel Koste Stelsel- this must be compared with “The Service Level handleiding, dit vergelyk met die “Service Level Standards – Production Workshops” and the Standards – Production Workshops” en die nodige necessary affirmative precautions must be per- regstellende maatreëls tref. formed.

7.5 THE VARIOUS REPORTS 7.5 DIE VERSKILLENDE VERSLAE

7.5.1 Allocation Schedule: 7.5.1 Die Allokasietabel:

The allocation schedule is a schedule that is Die allokasietabel is ‘n tabel wat deur die koste created by the costing system. Each cost item is stelsel geskep word. Elke koste-item word daarop represented, and as costs are incurred (es- verteenwoordig en soos wat die kostes (begroot timated and actual), it is “allocated” to this en werklik) voorkom, word dit na hierdie tabel “ge- schedule where all the calculations take place. allokeer” en alle berekenings word dan hier gedoen.

7.5.2 Asset Register: 7.5.2 Bateregister:

The asset register indicates the details of all the Die bateregister dui die besonderhede van alle ka-

Workshop Manual 104 ENGLISH Ref/Verw AFRIKAANS capital assets, which is controlled by a specific pitale bates aan wat deur ‘n spesifieke verantwoor- responsibility. delikheid beheer word.

It is not necessary to key in the accumulated de- Dit is nie nodig om die opgehoopte waardevermin- preciation or book value of the asset, as thesys- dering of die boekwaarde van die bate in te voer tem will perform the calculation by utilizing the nie aangesien die stelsel self die berekening doen purchasing date and price. The Sub-Section deur die aankoopdatum en die aankoopprys te ge- Heads must check this asset register monthly bruik. Die Subseksiehoofde moet die bateregister and the Section Head Production Workshops maandeliks nasien en die Seksiehoof Produksie- quarterly. werkwinkels moet die nasien aksie kwartaalliks uitvoer.

7.5.2.1 Depreciation: 7.5.2.1 Waardevermindering:

Depreciation is a cost item that is created due Waardevermindering is ‘n koste-item wat ont- to the utilisation of capital assets (also called staan as gevolg van die gebruik van kapitale ba- capital equipment). As it is used, the value de- tes (ook genoem kapitale toerusting). Soos dit creases with time, and is written off at a set gebruik word, verminder die waarde daarvan met rate, against the asset. When a new asset is tyd en word teen ‘n vasgestelde tempo afgeskryf added to the system, it is expected of the Sec- teen die spesifieke bate. Wanneer ‘n nuwe bate tion Head Production Workshops to key in the tot die stelsel toegevoeg word, word van die depreciation percentage (%) per year. For ex- Seksiehoof Produksiewerkwinkels verwag om die ample: persentasie (%) waardevermindering per jaar in te sleutel, byvoorbeeld:

Expected life-span = 5 years Verwagte lewensduur = 5jaar Depreciation = 20% per Waardevermindering = 20% per year jaar

Expected life-span = 10 years Verwagte lewensduur = 10 jaar Depreciation = 10% per Waardevermindering = 10% per year jaar

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Expected life-span = 20 years Verwagte lewensduur = 20 jaar Depreciation = 5% per Waardevermindering = 5% per year jaar

Expected life-span = 2 years Verwagte lewensduur = 2 jaar Depreciation = 50% per Waardevermindering = 50% per year jaar

7.6 GENERAL 7.6 ALGEMEEN

7.6.1 Rent 7.6.1 Huur

Rent, as a cost item is also not reflected in the Huur as ‘n koste-item word ook nie op BAS BAS. These costs must be calculated by the gereflekteer nie. Hierdie koste moet deur die Section Head Production Workshops as follows: Seksiehoof Produksiewerkwinkels bereken word deur die volgende te doen:

Determine the total floor surface (in square me- Bepaal die totale vloer oppervlakte (in vierkante tres) that is utilised by the responsibility (sec- meter) wat deur die verantwoordelikheid (afdeling) tion), and multiply this with the tariff as set by beset word en vermenigvuldig dit met die tarief soos Head Office periodically e.g. 250m2 x R 1.00 = periodiek deur Hoofkantoor vasgestel bv. 250m² x R250.00 per month. R1.00 = R250.00 per maand.

The total cost for rent per year will then be: Die totale koste van huur vir die jaar sal dan wees:

R 250-00 x 12 months = R3 000-00 R250-00 x 12 maande = R3 000-00

Rent is calculated for each separate section, Huur word vir elke afsonderlike seksie naamlik e.g. welders, woodwork, sheet-metalwork sweisers, houtwerk, plaatmetaalwerk ens. Bere- etc., and keyed into the system. ken en op die stelsel ingevoer.

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7.7 FEEDING OF DATA (KEY IN) 7.7 INVOER VAN DATA (INSLEUTEL)

7.7.1 Financial reports 7.7.1 Finansiële verslae

At the beginning of each financial year, the al- Aan die begin van elke finansiële jaar word die toe- located budget as obtained from the BAS are gewysde begroting, soos verkry vanaf die BAS in captured into the computer. Thereafter the ac- die rekenaar ingevoer. Daarna word die werklike tual figures for every month (as obtained from syfers vir elke maand (verkry vanaf die BAS verslag BAS report [Expenditure Control Commitment]) {Expenditure Control Commitment]) met elke maan- is keyed in during month-end procedures. The deind prosedure ingevoer. Hierdie inligting moet Section Head Production Workshops on a maandeliks deur die Seksiehoof Produksie- monthly basis must verify this information. werkwinkels nagesien word.

7.7.2 Work order inputs (key in) 7.7.2 Werksopdrag invoere (insleutel) A work order is created from an order or requisition for work. The user of the computer ‘n Werksopdrag ontstaan uit ‘n bestelling of aan- must register the work order immediately with vraag vir werk. Die rekenaargebruiker moet die receipt and allocate the material. As the work werksopdrag onmiddellik met ontvangs registreer (requested per order) progresses, the user must en die materiaal toeken. Soos die werk (soos ver- key in the progress (hours worked and material soek per werksopdrag) vorder, moet die reke- used). The Sub-Section Heads must verify this naargebruiker die vordering (ure gewerk en ma- aspect on a weekly basis, and the Section Head teriaal gebruik) op die rekenaar invoer. Die Subsek- Production Workshops on a monthly basis. siehoof moet die aspek weekliks en die Seksiehoof Produksiewerkwinkels maandeliks nasien.

7.8 PROCESSING OF DATA 7.8 VERWERKING VAN DATA

By performing daily operations, month-end rou- Deur die uitvoer van daaglikse bedryf, maandeind- tines and year beginning routines, the computer roetine en jaarbeginroetine, word die rekenaar be- is instructed to process the figures for the above- veel om die verwerking van die bogenoemde syfers

Workshop Manual 107 ENGLISH Ref/Verw AFRIKAANS mentioned. On a daily basis the Sub-Section te doen. Die Subseksiehoofde moet toesien dat Heads must supervise that the computer inputs rekenaarinvoere op ‘n daaglikse basis geskied. are captured in.

7.9 UTILISATION OF INFORMATION 7.9 BENUTTING VAN INLIGTING

After the processing is complete, the information Nadat die verwerkings voltooi is, word die inligting in is stored in the computer, and reports for that die rekenaar gestoor en kan verslae nou gedruk month can now be printed. There are 15 various word vir daardie maand. Daar is 15 verskillende types of reports available that can be requested tipes verslae beskikbaar wat die Seksiehoof Produk- by the Section Head Production Workshops for siewerkwinkels kan aanvra vir bestuursdoeleindes. management purposes. Vir effektiewe gebruik van die stelsel is ‘n diagram For the effective utilisation of the system, a dia- (Fig 1) saamgestel en is dit noodsaaklik dat elke gram (Fig 1) was compiled, and it is essential that Bestuursfunksionaris vertroud moet wees met die every Management functionary must be familiar volgende: with the following: (a) Stelseldata invoere. (a) System data inputs. (b) Jaarbeginprosedures (roetines). (b) Year beginning procedures (routines). (c) Daaglikse bedryf. (c) Daily operation. (d) Maandeindprosedures (roetines). (d) Month-end procedures (routines). (e) Verslae druk. (e) Printing of reports. In die werkwinkel keusekaart (Fig 1) is elkeen van In the workshop selection chart (Fig 1), each of bogemelde aspekte ‘n opsie op die hoofkeusekaart. the above-mentioned aspects is an option on the Hierdie opsies op die keusekaart is die sogenaamde main selection chart. These options on the selec- hoofelemente van die stelsel. Die diagram (Fig 1) tion chart are the so-called main elements of the stel die koste berekeningstelsel voor met al die

Workshop Manual 108 ENGLISH Ref/Verw AFRIKAANS system. The diagram (Fig 1) represents the cost- hoofelemente wat elk weer afgebreek kan word in ing system with all the main elements, of which sub-elemente. each one can then, be broken down into sub-elements. Hierdie diagram is basies ‘n “Padkaart” deur die stel- This diagram is basically a “Road Map” through sel. Elke hoofelement bevat ‘n groep sub-elemente. the system. Each main element contains a group ‘n Groep sub-elemente word op ‘n sub-keusekaart of sub-elements. A group of sub-elements is gegroepeer en hierdie sub-keusekaart sal ‘n spesi- grouped together on a sub-selection chart, and fieke naam hê. Met die invoere van stelseldata word this sub-selection chart will have a specific name. die roete gevolg na die “stelseldata” keusekaart. Met With the input of system data, the route is fol- die doen van maandeindroetine word terug beweeg lowed to the “system data” selection chart. When na die “hoofkeusekaart” en van daar na die “maand- doing the month-end routine, move back to the einde” keusekaart. Op die wyse word daar deur die main selection chart and from there to the “mon- hele stelsel beweeg. Op elke sub-keusekaart sal th-end” selection chart. In this way there is move- daar ‘n hoeveelheid opsies wees wat uitgevoer kan ment through the complete system. On each sub- word. (Hoofstuk 7 – Bylae E). selection chart there is a number of options that can be executed. (Chapter 7 – Annexure E).

7.10 SYSTEM OPERATION 7.10 STELSELBEDRYF

7.10.1 The year beginning routine 7.10.1 Die jaarbeginroetine

At the beginning of each financial year, the Aan die begin van elke finansiële jaar word die jaar- year beginning routine is performed. It is the beginroetine gedoen. Dit is die verantwoordelikheid responsibility of the Section Head Production van die Seksiehoof Produksiewerkwinkels om toe te Workshops to ensure that the year beginning sien dat die jaarbegin roetine so gou moontlik in die procedure is completed as soon as possbile af- nuwe finansiële jaar gedoen word. Die vorige jaar ter the commencement of the new financial word afgesluit en die stelsel word weer voorberei vir year. The previous year is concluded (closed), die nuwe finansiële jaar. Die roetine behels: and the system prepared for the new financial year. This routine consists of:

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- The execution of the last, month-end rou- - Die uitvoer van die laaste maandeindroetine tine (as described in paragraph 7.9). (soos omskryf in paragraaf 7.9).

- Maintenance of files. - Instandhouding van lêers.

- Create the BAS, with the inputs of the allo- - Skep van die BAS, met die invoer van die be- cated funds for the new year, as per BAS groting vir die nuwe jaar vanaf BAS verslag. report. (As the financial year of the De- (Aangesien die Departement se finansiële jaar partment ends at the end of March every aan die einde van Maart elke jaar eindig, sal year, the year beginning routine will be die jaarbeginroetine dus in April gedoen word). done in April.)

The following steps must be executed when Die volgende stappe moet met die jaarbegin doing the year beginning procedures: prosedure gedoen word:

7.10.1.1 Division of funds 7.10.1.1 Verdeling van fondse

(a) By utilising the estimate inputs of the Sub-Sec- (a) Deur gebruik te maak van die Subseksiehoofde se tion Heads, the allocated funds must now be beramingsinsette, moet die toegekende fondse sub-divided per section. nou per afdeling herverdeel word.

(b) Divide the personnel costs, (including medical, (b) Verdeel die personeel kostes, (insluitend medies, regional services levy, uniform and stabilisation streekdiensteraad heffings, uniform en stabilisa- fund contributions) according to the personnel siefonds bydraes), volgens die aantal personeel numbers, as employed in the specific section. wat in die spesifieke afdeling werk.

(c) Make sure, that if funds have been allocated (c) Maak seker dat indien fondse vir professionele en for professional and special services, as well spesiale dienste asook materiaal en onderdele as material and spares, only the portion that is toegeken is, net die gedeelte wat vir die werkwin- for the own use of the workshop/section, to kel/afdeling se gebruik is, om items vir die werk- manufacture and/or repair items, or to repair winkel te vervaardig en/of herstel, of om werkwin-

Workshop Manual 110 ENGLISH Ref/Verw AFRIKAANS workshop equipment externally, is allocated to kel toerusting ekstern te herstel, wel tot die koste- the costing system. stelsel toegedeel word.

7.10.1.2 Computer Inputs 7.10.1.2 Rekenaar invoere

(a) Various sections (eg. Fitters, welders, car- (a) Daar is reeds verskeie afdelings (bv. Passers, penters, upholsterers etc.) have already been sweisers, skrynwerkers, stoffeerders, ens.) op die created on the computer, so that the computer rekenaar geskep, sodat die rekenaar die juiste bo- can calculate the exact overheads, direct kostes, direkte kostes en uiteindelik die korrekte costs, and ultimately the correct hourly tariff, uur tarief, vir elke afsonderlike afdeling, kan bere- for each individual section. ken.

(b) These sections should be classed under one of (b) Hierdie afdelings behoort onder een van die vol- the following categories (old objectives): gende kategorieë (ou doelwitte) te resorteer:

- Workshop administration - Werkwinkel administrasie - Clothing industry - Klerebedryf - Steel workshops - Metaalwerkwinkels - Wood workshops - Houtwerkwinkels - Leather and allied industries - Leer- en verwante bedrywe

- Salaries and Wages Renumeration - Salaries and Wages Renumeration (Res) (Res) - Salaries and Wages: Other Res. - Salaries and Wages: Other Res. - Salaries and Wages Service Bonus - Salaries and Wages Service Bonus - T & S DOM with op GG vhcl. - T & S DOM with op GG vhcl. - Cummunication: Tel/fax/telegram - Cummunication: Tel/fax/telegram - Regional service levies - Regional service levies - Pur/cap/ass. Workshops eqp & tools - Pur/cap/ass. Workshops eqp & tools - Pur/cap/ass. Woodwork mach & equip - Pur/cap/ass. Woodwork mach & equip

Workshop Manual 111 ENGLISH Ref/Verw AFRIKAANS - Equip

(d) The divided funds will subsequently be keyed (d) Die verdeelde fondse sal vervolgens by elke afde- into the allocation schedule of each section. As ling se allokasietabel ingevoer word. Die ander usual, the other year beginning procedures, jaarbegin stappe bv. begrote aantal gevangenes, eg. budgeted prisoner totals, working days per werksdae per maand ens. moet ook soos normaal- month etc., must also be executed. weg uitgevoer word.

(e) Make a preliminary printout of the data after (e) Maak ‘n voorlopige uitdruk van die data na bere- calculations, present it to the Section Head kening, stel dit vir nasien en goedkeuringsdoel- Production Workshops for verification and ap- eindes aan die Seksiehoof Produksiewerkwinkels proval purposes, before the allocation sche- beskikbaar, alvorens die allokasietabel/jaarbegin dule/ year beginning procedures are finalised. prosedure gefinaliseer word.

(f) At year beginning, the user must feed the data (f) Met jaarbegin moet die gebruiker die data toevoer

Workshop Manual 112 ENGLISH Ref/Verw AFRIKAANS as per BAS report into the system. At the end tot die stelsel vanaf die BAS verslag. Die gebruiker of every month, the user must capture the moet aan die einde van elke maand die verwerkte processed data from the BAS report and the data vanaf die BAS verslag en die spandering (uit- spending (expenditure) of each item/ activity, gawes) vir elke item/aktiwiteit op die werkwinkels- into the workshop costing system. Further- telsel insleutel. Verder moet die gebruiker versek- more the user must ensure that all the work er dat alle werksopdragte ingevoer en op datum is. orders are keyed in, and are up to date. After Nadat alle data vanaf die BAS verslag ingesleutel all the data from the BAS report is keyed in, is, moet die gebruiker die nodige verslae druk en the user must print the necessary reports, and aan die Subseksiehoofde/ Seksiehoof Produksiew- present it to the Sub-Section Heads and Sec- erkwinkels besorg. tion Head Production Workshops.

(g) The clean up of files (allocation schedule): At (g) Die skoonmaak van die lêers (allokasietabel): Met year beginning it must be confirmed, that the jaarbegin moet daar bevestig word dat die struk- schedule structure is correct, and any change tuur reg is en enige verandering aan die allokasie- to the allocation schedule structure, must be tabelstruktuur moet aangebring word voordat die made before the allocation schedule is fi- allokasietabel finaal gemaak word. nalised.

(h) The allocation schedule must also be tested (h) Die allokasietabel moet ook getoets word vir volle- for complete inputs. The user must print a pre- dige invoere. Die gebruiker moet ‘n voorlopige al- liminary allocation schedule that must be veri- lokasietabel druk wat die Seksiehoof Produksie- fied by the Section Head Production Work- werkwinkels moet kontroleer, en indien nodig, shops and if necessary, make the appropriate toepaslike veranderings aanbring. As die allokasi- changes. If the allocation schedule is com- etabel volledig is, moet die gebruiker die goedge- plete, the user must finalise the approved allo- keurde allokasietabel finaliseer, sodat daar met cation schedule, so that daily operations can daaglikse bedryf begin kan word. Nadat die al- commence. After the allocation table has lokasietabel finaal gemaak is, kan geen veran- been made final, no changes can be made to deringe aan die tabel gemaak word nie. the table.

7.10.2 Daily operation 7.10.2 Daaglikse bedryf

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The computer user mainly performs this func- Die funksie word hoofsaaklik gedoen deur die reke- tion. As soon as orders for work are received naargebruiker. Sodra werksopdragte inkom moet they must immediately be registered, allocated hulle onmiddelik geregistreer, toegedeel word aan ‘n to a section, and the material planning has to afdeling en die materiaalbeplanning moet gedoen be done. The progress of the work on the word. Die vordering van die werk op die werks- work order must be supplied periodically to the opdrag moet dus periodiek na die rekenaargebruiker user, in order to immediately update the specif- gestuur word, wat die spesifieke werksopdrag ic work order. Subsequently, an explanation of dadelik sal opdateer. Vervolgens ‘n uiteensetting what daily operation comprises of, and what wat daaglikse bedryf behels en wat die must be done by the computer user, follows: rekenaargebruiker moet doen, is as volg:

7.10.2.1 Input of the work orders (keyed in) 7.10.2.1 Invoer van die werksopdragte (insleutel)

(a) Register new work orders. (Daily) (a) Registreer nuwe werksopdragte. (Daagliks)

(b) Feed in hours worked, against work stages (b) Voer ure gewerk in teen werksfases (stappe) en reg- (steps), and register new stages (steps). (Dai- istreer nuwe fases (stappe). (Daagliks) ly)

(c) Perform material requistions and receipts. (c) Doen materiaal aanvraag en ontvangste. (Daagliks) (Daily) (d) Handel die voltooide werksopdragte af, maak ‘n af- (d) Finalise the completed work orders, create a skrif en liasseer in nommer volgorde per finansiële copy, and file in number sequence per financial jaar. (Daagliks) year. (Daily) (e) Skep verslae soos deur Seksiehoof Produksie- (e) Create reports as needed by the Section Head werkwinkels benodig. Production Workshops.

7.10.2.2 Opdatering van die materiaallys 7.10.2.2 Updating of material list

Workshop Manual 114 ENGLISH Ref/Verw AFRIKAANS (a) Registreer nuwe materiaalitems. (a) Register new material items. (b) Verander pryse soos nodig. (b) Change prices as necessary. (c) Voltooi datum onaktief sodra materiaalitem nie (c) Complete date inactive, as soon as a material meer gebruik word nie. item is not in use. 7.10.2.3 Opdatering van die lys van werkstappe 7.10.2.3 Updating the list of work steps (a) Voeg stappe by soos benodig. (a) Add steps, as needed. (b) Voltooi datum onaktief sodra werkstap nie meer (b) Complete, date inactive, as soon as the work gebruik word nie. step is not in use. 7.10.2.4 Byhou van die bateregister 7.10.2.4 Updating of the asset register (a) Registreer nuwe bates onmiddellik na ontvangs. (a) Register new assets immediately after receipt. 7.10.3 Die maandeind roetine 7.10.3 The month-end routine Die werkwinkel moet maandeliks geëvalueer The workshop must be evaluated on a word om te bepaal of dit volgens gesonde be- monthly basis, to determine if it is operating sigheidsbeginsels bedryf word. Hiervoor moet in line with sound business principles. For sekere data ingevoer en geprosesseer word. this, certain data has to be keyed in and pro- Met die maandeinde roetine word die werklike cessed. With the month-end routine, the ac- syfers (data) ingevoer (die syfers word verkry tual figures (data) are keyed in (these fig- vanaf die BAS verslag Expenditure Control ures are obtained from the BAS report ex- (commitment). Die maandelikse waardevermin- penditure Control (commitment). The dering word outomaties bereken, die allokasi- monthly depreciation is automatically calcu- etabel word bereken en gedruk, en die pros- lated, the allocation schedule is calculated eseringsmaand word opgedateer. and printed and the processing month is up-

Workshop Manual 115 ENGLISH Ref/Verw AFRIKAANS dated. Hierdie funksies moet aan die einde van elke These functions must be performed at the maand gedoen word. end of every month. Die rekenaargebruiker is verantwoordelik om die The computer user is responsible for the verslae soos deur die Subseksiehoofde/ Sek- creation of the relevant reports as needed, siehoof Produksiewerkwinkels benodig te and making them available to the Sub-Sec- genereer en beskikbaar te stel. tion Heads and/or Section Head Production Workshops. 7.10.3.1 Wenke vir voltooing van maandeinde: 7.10.3.1 Pointers for the completion of month-end (a) Verseker dat ‘n BAS verslag (Expenditure Con- (a) Ensure that the BAS report (Expenditure trol (commitment)) vanaf die Toesighouer Bestu- Control (commitment)) is received from the ursverrekening verkieslik ‘n week voor beplande Supervisor Management Accounting a week maandeinde aangevra word, aangesien dit baie before the planned month-end, as this can tyd kan bespaar as die verslag vooraf ontvang save considerable time if the report is re- word. ceived beforehand. (b) Verseker ook dat alle afdelings alle werksop- (b) Ensure that all sections submit all work or- dragte minstens ‘n week voor maandeinde aan ders for updating, to the computer user, at die rekenaargebruiker oorhandig vir opdatering. least a week before month-end. (c) Aangesien die maandeindverslae se druk die (c) As the printing of the month-end reports meeste tyd in beslag neem, moet die rekenaar- takes the longest time, the computer user gebruiker die maandeindroetine doen net voor must perform this task, just before the end of die einde van die werksdag, ten einde so min a working day, in order to waste as little time moontlik tyd verlore te laat gaan. as possible.

7.11 DIE DRUK VAN VERSLAE

Workshop Manual 116 ENGLISH Ref/Verw AFRIKAANS 7.11 THE PRINTING OF REPORTS Op die hoofkeusekaart vir die opsie “verslae” is ‘n On the main selection card, for the option “re- kort uiteensetting van 15 verskillende tipes verslae. ports”, is a short explanation of 15 different types Hierdie verslae kan daagliks/maandeliks of volgens of available reports. These reports can be re- behoefte aangevra word. quested on a daily/monthly basis, or as needed. Op die hoofkeusekaart onder die opsie “maandein- The main selection card, the option “month-end”, de” is ‘n aanduiding watter verslae (‘n keuse van 8 indicates which reports (a choice of 8 types of re- tipes verslae is beskikbaar) die Seksiehoof Produk- ports are available) the Section Head Production siewerkwinkels aan die einde van elke maand vanaf Workshops must receive from the computer user die rekenaargebruiker moet ontvang. (Hoofstuk 7 – at the end of each month. (Chapter 7 – Annexure Bylae F). F). Die verslae moet vervolgens maandeliks deur die Subsequently, the Sub-Section Heads and Sec- Subseksiehoofde en Seksiehoof Produksiewerk- tion Head Production Workshopss, on a monthly winkelss aangevra en deeglik ontleed word. basis must request these reports, to perform a thorough analysis. 7.12 ROETINES WAT SEKSIEHOOF PRODUKSIE-W- 7.12 ROUTINES THAT MUST BE PERFORMED BY ERKWINKELS MOET NAKOM SECTION HEAD PRODUCTION WORKSHOPS 7.12.1 Jaarlikse insette 7.12.1 Annual inputs Die Seksiehoof Produksiewerkwinkels moet The Section Head Production Workshops must vroegtydig die jaarbeplanning doen. Dit behels complete the year planning beforehand. This die opstel van die instandhoudingstruktuur met includes the composition of a maintenance behulp van BAS verslag Expenditure Control structure with the aid of the BAS report Expen- (commitment), item kategorisering, hoeveelheids- diture Control (commitment), item categorising, begroting en die versekering dat die data korrek quantity estimates, and the assurance that the in die stelsel ingevoer is deur die rekenaargebrui- user correctly keys the data into the system. ker.

Workshop Manual 117 ENGLISH Ref/Verw AFRIKAANS Om die voorgenoemde struktuur saam te stel, To compile the forementioned maintenance word BAS verslag Exspenditure Control (commit- structure, the BAS report Expenditure Control ment) gebruik met die nuwe finansiële jaar se (commitment) containing the allocated esti- goedgekeurde begrotingsyfers. mate figures for the new financial year, is utilised. Die data wat ingesleutel is, se korrektheid moet Before daily operations (routines) commence, gekontroleer word deur middel van verslae wat it must be verified that the data that was keyed die gebruiker aan die Seksiehoof Produksie-werk- in is correct, by utilising the reports as submit- winkels voorlê (vir goedkeuring) alvorens die ted by the computer user to the Section Head daaglikse bedryf begin. Production Workshops (for authorisation). 7.12.2 Maandelikse insette 7.12.2 Monthly inputs Elke maand moet die Subseksiehoofde/ Sek- Each month the Sub-Section Heads/Section siehoof Produksiewerkwinkels kontroleer dat die Head Production Workshops must verify that werkwinkel/afdelings wel volgens gesonde be- the workshop and/ or sections are operating sigheidsbeginsels bedryf word. Om dit te doen according to sound business principles. To moet sekere data geprosesseer en groepeer perform this, certain data has to be processed word. Daar is twee aspekte ter sprake: and grouped. There are two aspects that are relevant: 7.12.2.1 Daaglikse bedryf 7.12.2.1 Daily routine Die Seksiehoof Produksiewerkwinkels moet The Sub-Section Head Production Workshops verseker dat die werksopdragte op datum gehou must ensure that the updating of work orders is. Die kontrole kan gedoen word deur die werk- be executed. This can be done by examining sopdragverslag na te gaan wat vanaf die reke- the work order register as supplied by the naargebruiker verkry word. computer user.

Die betrokke Subseksiehoofde mot alle

Workshop Manual 118 ENGLISH Ref/Verw AFRIKAANS The relevant Sub-Section Heads should en- voltooide werksopdragte teken as ‘n bewys van sure that all completed job cards are signed goedkeuring en nasiening. Geen werksopdrag as proof of approval and review. No further mag verder gepossesseer word alvorends die processing of these job cards should take nasienaksie nie plaasgevind het nie. Alle place until this is adhered to. All unusual cir- buitengewone omstandighede moet opgevolg cumstances should be followed up. word.

7.12.2.2 Maandeinde 7.12.2.2 Month-end Die maandeindprosedure moet aan die einde The month-end procedure must be followed van elke maand gevolg word. Die Seksiehoof at the end of each month. The Section Head Produksiewerkwinkels moet verseker dat die Production Workshops must ensure, that the verwerkte data, vanaf BAS verslag Expenditure processed data as per BAS report Exspendi- Control (commitment), deur die gebruiker in die ture Control (commitment) was keyed into the stelsel ingevoer is en dat die res van die maan- system, and that the rest of the month-end deindprosedure reg gedoen word. Verseker dat procedures were done correctly. Ensure that die maandeindverslae vanaf die reke- the month-end reports are obtained from the naargebruiker verkry word. computer user. Die volgende vloeidiagram gee ‘n kort stapsge- The following flow diagram indicates a step- wyse uiteensetting van wat die Seksiehoof Pro- by-step explanation of what the Section Head duksiewerkwinkels moet doen, om te verseker Production Workshops must do, to ensure the dat die stelsel effektief bedryf word: (Figuur 1). effective operation of the system: (Figure 1).

Workshop Manual 119 FIGURE 1 / FIGUUR 1

ANNUAL JAARLIKS

Composition of maintenanace structure with the aid of BAS report Opstel van die Instandhoudingstruktuur m.b.v BAS verslag Expendi- Expenditure Control (commitment) ture Control (commitment)

Item Categorising Itemkategorisering Quantity Estimates Hoeveelheidbegroting Ensure that data is correctly keyed into system Verseker dat inligting korrek op stelsel ingesleutel is:

MONTHLY MAANDELIK- Daily Operation: Daaglikse bedryf: Ensure that work orders are updated Verseker dat werkopdragte op datum gehou is Month-end: Maandeinde: Ensure that BAS report Expenditure control (commitment) data is keyed in Verseker dat BAS verslag Expenditure Control (commitment) data ingevoer is Ensure Month-end procedures were performed correctly Verseker dat maandeindprosedure reg gedoen is Obtain month-end reports Verkry maandeind verslae Evaluate reports Verslagevaluering The taking of remedial actions Neem van regstellende aksie

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7.12.2.3 Management of the internal store 7.12.2.3 Bestuur van die interne stoor

(a) The Section Head Production Workshops must (a) Die Seksiehoof Produksiewerkwinkels moet ensure that the “open stock” of internal work- verseker dat die “oop voorraad” van interne shop stores correspond with the stock quanti- werkwinkelstore ooreenkom met die voorraad- ties as reflected on the internal stores of the vlakke soos aangedui in die interne store van workshop costing system. This must be in- die werkwinkel kosteberekeningstelsel. Dit spected quarterly, by the Sub-Section Heads moet kwartaalliks geinspekteer word deur die and Section Head Production Workshops. Subseksiehoofde en die Seksiehoof Produk- siewerkwinkels.

(b) It is important that no sub-stores be esta-b- (b) Dit is belangrik om nie sub-store by werkwin- lished in the workshop, only enough stock for kels te vestig nie. Slegs voldoende voorraad use must be issued by logistics and kept as vir gebruik, moet deur logistiek uitgereik en as “open stock” in the internal stores at work- “oop voorraad” op die interne stoor gedra shops. word.

(c) Bin cards must be opened for “open stock” in (c) Rakkaarte moet oopgemaak en bygehou word internal stores at workshops. These cards vir “oop voorraad” wat in werkwinkels se in- must be checked monthly by the Sub-Section terne store gedra word. Die kaarte moet Head and Section Head Production Work- maandeliks nagesien word deur die Subsek- shops. siehoof en Seksiehoof Produksiewerkwinkels.

(d) Material moet daagliks soos wat dit uit- (d) Materials issued must daily be reflected on all gereik op alle toepaslike records uitgeboek applicable records. word.

Workshop Manual 121 ENGLISH Ref/Verw AFRIKAANS 7.13 ELEKTRONIESE OORDRAG VAN INLIGTING: 7.13 ELECTRONIC TRANSFER OF INFORMATION: CORBEL CORBEL 7.13.1 Elektroniese versending: 7.13.1 Electronic transmission: Die funksie bestaan op bovermelde stelsel om The function exists on the above-mentioned maandeinde inligting elektronies aan Hoofkan- system, to electronically supply month-end in- toor te voorsien, om te verseker dat produksie formation to Head Office and to ensure that werkwinkels inligting by Hoofkantoor beskik- production workshop information is available at baar is. Head Office. 7.13.2 Maandeindfunksie: 7.13.2 Month-end function: Na opdatering van die prosesseringsmaand After the updating of the processing month by deur gebruikers van die produksie werkwinkel users of the production workshop system, the stelsel, moet die BESIN inligting elektronies MIS information must be made available elec- deur middel van die CORBEL-stelsel aan tronically to Head Office, by means of the Hoofkantoor beskikbaar gestel word. CORBEL-system. 7.13.3 Aksies na maandeinde: 7.13.3 Actions after month-end: Die volgende aksies moet maandeliks na af- After the conclusion and finalisation of the handeling en finalisering van die maandeind- month-end procedures, the following actions prosedures, deur gebruikers van die produk- must be executed by users, of the production sie- en tekstiel werkwinkels kosteberekening- and textile workshop costing system, on a stelsel uitgevoer word: monthly basis: 7.13.3.1 Rekenaars/stelsels wat van modems ge- 7.13.3.1 Computers/systems that operate by means bruik maak. of modems.

Workshop Manual 122 ENGLISH Ref/Verw AFRIKAANS (a) Maak seker dat alle kabels en konneksies op (a) Make sure that all cables and connections on die modem korrek is en volg die procedure. the modem are correct, and follow the procedures. 7.13.3.2 Rekenaars/stelsels wat op die “stand-alone” 7.13.3.2 Computers/systems that function on the beginsel funksioneer (sonder modem). “stand-alone” principle (without modem). (a) Die gebruiker moet toesien dat die nodige in- (a) The computer user must ensure that the necessary ligting deur middel van ‘n “stiffy” van die koste- information is carried over by means of a berekeningstelsel oorgedra word na ‘n stasie/ “stiffy” from the costing system to a station/ stelsel waar van CORBEL gebruik gemaak system where CORBEL is in operation. This in- word. Hierdie inligting sal dan tesame met an- formation together with other information (e.g. der inligting (bv. O+V) elektronies na Hoofkan- O+V), will electronically be carried forward to toor gestuur word. Head Office. 7.13.4 Probleme 7.13.4 Problems Indien probleme met enige van die prosedu- If problems are encountered with the proce- res, soos uiteengesit in 7.13.3.1 – 7.13.3.2 on- dures as outlined in 7.13.3.1 – 7.13.3.2, the lo- dervind word, moet die plaaslike Netwerkkon- cal Network Controller must be approached for troleur genader word vir hulp. assistance. 7.13.5 Keerdatum vir elektroniese versending 7.13.5 Return date for electronic transmission Die Seksiehoof Produksiewerkwinkels moet The Section Head Production Workshops must toesien dat die inligting van die kostebereken- ensure that the costing system information is ingstelsels voor of op die sewende (7de) werks- available at Head Office, on or before the sev- dag van die daaropvolgende maand by enth (7th) working day of the following month. Hoofkantoor beskikbaar is.

Workshop Manual 123 ANNEXURE A BYLAE A CONTROLLER, CHECKER AND EXECUTOR KONTROLEUR, NASIENER EN UITVOERDER Par in Work- Contents Executor of task Checker Controller Controller shop Manual Par in Werkwin- Inhoud Uitvoerder van taak Nasiener Kontroleur Kontroleur kelhandleiding

Chap 7 Par 7.4.1 Income statement/Ba- Workshop Clerk Sub-Section Head Section Head Produc- 7.4.2, and 7.4.3 lance sheet/Ratio ana- (Monthly) tion Workshops lysis. (Monthly)

Hfs 7 Par 7.4.1, Inkomstestaat/ Balans- Werkwinkelklerk Subseksiehoof Seksiehoof Produk- 7.4.2, en 7.4.3 staat/ Verhoudingsont- (Maandeliks) siewerkwinkels leding. (Maandeliks)

Chap 7 Par 7.5.2 Asset Register. Artisan Section Head Produc- tion Workshops (Quarterly) Hfs 7 Par 7.5.2 Bateregister. Vakman Seksiehoof Produk- siewerkwinkels (Kwartaalliks)

Chap 7 Par.7.7.1 Computer inputs of es- Workshop Clerk Sub-Section Head Section Head Produc- timated figures. (Monthly) tion Workshops (Monthly) Hfs 7 Par 7.7.1 Invoer van begrote sy- Werkwinkelklerk Subseksiehoof fers. (Maandeliks) Seksiehoof Produk- siewerkwinkels (Maandeliks)

Workshop Manual 124 Par in Work- Contents Executor of task Checker Controller Controller shop Manual Par in Werkwin- Inhoud Uitvoerder van taak Nasiener Kontroleur Kontroleur kelhandleiding

Chap 7 Par 7.7.2 Work order inputs. Workshop Clerk Sub-Section Head Section Head Produc- (Daily routine) (Daily) (Weekly) tion Workshops (Monthly) Hfs 7 Par 7.7.2 Werkopdrag invoere. Werkwinkelklerk Subseksiehoof Seksiehoof Produk- (Daaglikse bedryf) (Daagliks) (Weekliks) siewerkwinkels (Maandeliks)

Chap 7 Par Inspection of open Storeman Sub-Section Head Section Head Produc- 7.12.2.3 (a) store. (Quarterly) tion Workshops (Quarterly) Hfs 7 Par 7.12.2.3 (a) Inspeksie van oop Stoorman Subseksiehoof Seksiehoof Produk- stoor. (Kwartaalliks) siewerkwinkels (Kwartaalliks)

Chap 7 Par Bin cards. Storeman Sub-Section Head Section Head Produc- 7.12.2.3 (c) (Monthly) tion Workshops (Monthly) Hfs 7 Par 7.12.2.3 (c) Rakkaarte. Stoorman Subseksiehoof Seksiehoof Produk- (Maandeliks) siewerkwinkels (Maandeliks)

Workshop Manual 125 CHAPTER 7 - ANNEXURE E ROAD MAP

1. WORK ORDERS 1. CREATE/MODIFY 1. WORK ORDERS 2. MATERIAL REQUISITION 2. ENQUIRIES 2.WORK STAGES (STEPS) PER PRODUCT 3. MATERIAL RECEIPTS 3. ON TIME PRINTING 3. MATERIAL/STAGE/PRODUCT 4. MAINTENANCE FILES 4. BATCH PRINTING 4. G7 / Z59 / Z10A WORKSHOPS 5. WORK ORDER REGISTER 5. HOURS WORKED PER SECTION

MAIN SELECTION CARD 1. MONTHLY INPUTS 1. CREATE/MODIFY REQUISITION 1. DAILY OPERATION 2. MONTHLY REPORTS 2. PRINT REQUISITION 2. MONTH-END 3. BATCH PRINTING OF REQUISITIONS 3. YEAR BEGINNING 1. CREATE 4. SYSTEM DATA 1. UPDATING OF FILES 2. MODIFY 5. REPORTS 2.CREATE/MAINTAIN FILES 1. RECEIPT VOUCHER INPUTS 3. ENQUIRY 6. MISCELLANEOUS INFO 3. CREATE FMS 2. PRINTING RECEIPT VOUCHER 4.PRINTING OF PAS2 / G2 4. CREATE ALLOCATION SCHEDULE

1. SPAN BOOK 1. CREATE/MAINTAIN FILES 2.CALCULATED DEPRECIATION 2. ASSET REGISTER 3. BAS MONTHLY INPUTS 3.REQUEST DEPRECIATION 4. MONTHLY CALCULATIONS

1. SECTIONS 1. WORK ORDER REGISTER 2. ALLOCATION SCHEDULES 2. MONTHLY REPORTS 3. ALLOCATION TYPES 3. ACCOUNTS 4. ASSET REGISTER 4. ALLOCATION SCHEDULE 5. RESOURCES 5. BAS FIGURES 6. RESOURCE ITEMS 6. STATISTICS 7. SUPPLIERS 7. STATEMENTS/RATIO ANALYSIS 8. MATERIAL 8. INCOME FROM SERVICES 9. SERVICES 9. UPDATING OF PROCESSING MONTH 10. SERVICES PER SECTION 1. SECTION 11. DETAIL OF SERVICES 1.COUPLE ACTIVITIES AND ITEMS 2. SUPPLIERS 12. SPAN BOOK 2. MONTHLY INPUTS 3. MATERIAL 13. WORK ORDER TYPES 3. ENQUIRY (TOTAL) 4. WORK STAGES (STEPS) 14. ALLOTMENT BASIS 4. REPORT 5. PRICE POLICY 15. WORK STAGES (STEPS) 6. SERVICES 1. ENQUIRIES 7. WORK FILE 1. ELIMINATE TEST DATA 2. INPUTS 8. MODIFY PAPER LENGTH 2. REPLICATE DATE 3. PRINT

Workshop Manual 126 HOOFSTUK 7 - BYLAE E PADKAART

1. WERKOPDRAGTE 1. SKEP/WYSIG 1. WERKOPDRAGTE 2. MATERIAAL AANVRAE 2. NAVRAE 2. WERKST. PER PRODUK 3. MATERIAAL ONTVANGSTES 3. INTYDSE DRUK 3. MAT./STAP/PRODUK 4. INSTANDHOUDING LêERS 4. BONDEL DRUK 4. G7 / Z59 / Z10A WERKWINKELS 5. WERKOPDRAG REGISTER 5. URE GEWERK PER AFD.

HOOFKEUSEKAART 1. MAAND INVOERE 1. AANVRAE SKEP/WYSIG 1. DAAGLIKSE BEDRYF 2. MAAND VERSLAE 2. AANVRAE DRUK 2. MAANDEINDE 3. AANVRAE BONDEL DRUK 3. JAARBEGIN 1. SKEP 4. STELSELDATA 1. LêER OPDATERING 2. WYSIG 5. VERSLAE 2. SKEP/INSTANDHOU LêERS 1. ONTVANGSBEWYS INVOER 3. NAVRAAG 6. DIVERSE INLIGTING 3. SKEP FBS 2. ONTVANGSBEWYS DRUK 4. VAS2/G2 DRUK 4. SKEP ALLOKASIETABEL

1. SPANBOEK 1. SKEP/INSTANDHOU LêERS 2. WAARDEVERMIN. BEREK. 2. BATEREGISTER 3. BAS MAANDELIKSE IN. 3. AANV. WAARDEVERM. 4. MAANDELIKSE BEREK.

1. AFDELINGS 1. WERKOPDRAGREGISTER 2. ALLOKASIETABELLE 2. MAANDVERSLAE 3. ALLOKASIETIPES 3. REKENINGE 4. BATEREGISTER 4. ALLOKASIETABEL 5. HULPBRONNE 5. BAS SYFERS 6. HULPBRONITEMS 6. STATISTIEK 7. LEWERANSIERS 7. STATE/VERH. ONTLEDING 8. MATERIAAL 8. INKOMSTE UIT DIENSTE 9. DIENSTE 9. OPDATEER PROS.MAAND 10. DIENSTE PER AFDELING 1. AFDELINGS 11. DIENSTE DETAIL 1. KOPPEL DOEL. & ITEMS 2. LEWERANSIERS 12. SPANBOEK 2. MAANDELIKSE INVOER 3. MATERIAAL 13. TIPE WERKOPDRAGTE 3. NAVRAAG (TOTAAL) 4. WERKSTAPPE 14. TOEDELINGSBASIS 4. VERSLAG 5. PRYSBELEID 15. WERKSTAPPE 6. DIENSTE 1. NAVRAE 7. WERKLêER 1. VERWYDER TOETSDATA 2. INVOER 8. WYSIG PAPIERLENGTE 2. WEERGAWE DATUM 3. DRUK

Workshop Manual 127 CHAPTER 7 - ANNEXURE F

REPORT DESCRIPTION DISCUSSION WORK ORDER The work order register is a summary of all work orders This register is self-explanatory and is a summary of REGISTER that was registered during the month. all work orders registered during the month. MONTHLY REPORTS Monthly reports are drawn up for the workshop as a This report indicates how the workshop as well as whole as well as for each section on its own. It enables each section performs individually. The present management to compare the operations of the sections month is compared with previous months as well as with each other. the present totals for the year up to date. ACCOUNTS For management the accounts of the workshop are the This page is self-explanatory. most important. In this part it is indicated if the workshop has made a profit or loss as well as the reasons for this. ALLOCATION TABLES Firstly the annual budget is keyed into the tables and the After the actual expenditure figures, as reflected on expenditure will then be indicated on a monthly basis. the BAS report Expenditure Control (commitment) are keyed in, the costs are allocated. This means it is allocated to the various categories. BAS FIGURES This is the “Cost-input page for the month” and the fig- The BAS reports indicate the actual expenditure on ures as reflected by the BAS report Expenditure Control items for the specific months. (commitment) are keyed in here. STATISTICS This page is compiled to give a quick overview of work- This page is self-explanatory. shop prosperity over the previous months. STATEMENTS AND The statements in question are the balance sheet and This page is self-explanatory. RATIO ANALYSIS income statements. These statements have been dis- cussed. Ratio analysis is the compiling of certain ratios from the balance sheet and the income statement to determine the position of the workshop in terms of profit, risk and growth. INCOME FROM SER- This report indicates the income generated by the work- This report will enable management to observe if VICES shops from the services provided. work is performed according to the proposed tariffs.

HOOFSTUK 7 - BYLAE F

Workshop Manual 128 VERSLAG BESKRYWING BESPREKING WERKSOPDRAG- Die werksopdragregister is ‘n opsomming van alle Die werksopdragregister spreek vanself en is ‘n op- REGISTER werksopdragte wat gedurende die maand geregistreer somming van alle werksopdragte wat gedurende die is. maand geregistreer was MAANDVERSLAE Maandverslae word vir die werkwinkel as geheel op- Die verslag dui aan hoe die werkwinkel asook elke gestel asook vir elke afdeling op sy eie. Dit stel bestuur afdeling op sy eie presteer het. Die huidige maand in staat om die prestasie van die afdelings met mekaar word vergelyk met die vorige maand en die totale vir te vergelyk. die jaar tot op datum. REKENINGE Die rekeninge van die werkwinkel is vir bestuur die be- Die blad spreek vanself. langrikste. Dit is in dié gedeelte waar gesien kan word of die werkwinkel ‘n wins of ‘n verlies gemaak het en wat die oorsaak daarvan was. ALLOKASIETABELLE Die jaarbegroting word eerstens in die tabelle ingevoer Nadat die werklik gespandeerde syfers, soos ver- en die uitgawes word dan op ‘n maandelikse basis skyn in die BAS verslag Expenditure Control (com- getoon. mitment) ingevoer is, word die kostes geallokeer. Dit wil sê dit word toegewys na die verskillende kat- egorieë. BAS SYFERS Dit is die “Koste invoerblad vir die maand” en die syfers Die BAS verslae toon die werklike uitgawes vir soos verskyn op die BAS verslag Expenditure Control items aangegaan oor die maande. (commitment) word hier ingevoer. STATISTIEK Die blad is saamgestel om ‘n vinnige oorsig oor die Die blad spreek vanself. werkwinkel se welvaart van die vorige paar maande te gee. STATE EN VERHOU- State ter sprake is die balansstaat en die inkomstestaat. Die blad spreek vanself. DINGSONTLEDING Dié state is reeds bespreek. Verhoudingsontleding is die opstel van sekere verhoudings uit die Balansstaat en die Inkomstestaat om die wins, risiko en groei posisie van die werkwinkel te bepaal. INKOMSTE UIT Hierdie verslag toon die inkomste wat die werkwinkel, uit Hierdie verslag sal Bestuur in staat stel om waar te DIENSTE die dienste wat hy gelewer het, verdien. neem of werk ooreenkomstig die voorgestelde tariewe verrig is.

Workshop Manual 129 VERSLAG BESKRYWING BESPREKING ENGLISH Ref/Verw AFRIKAANS

CHAPTER 8 HOOFSTUK 8

COST- AND PRICE STRUCTURE KOSTE- EN PRYSSTRUKTUUR

8.1 INTRODUCTION 8.1 INLEIDING

In the first instance, the cost and price structure Die koste- en prysstruktuur vir Produksiewerk- for production workshops is aimed at the setting winkels het eerstens ten doel om riglyne en pa- of guidelines and parameters for the cost calcu- rameters daar te stel, vir die berekening van kos- lation of products/services as supplied to clients, tes in terme van produkte/dienste gelewer aan and secondly, it is aimed at the operation of work- kliënte en tweedens het dit ten doel om werkwin- shops according to business principles and to ob- kels op ‘n besigheidsgrondslag te bedryf en mak- tain maximum benefit from available resources. simum voordeel uit beskikbare hulpbronne te verkry.

8.2 COSTING POLICY 8.2KOSTEBELEID

All costs as reflected on the financial manage- Alle kostes soos op die finansiële bestuurstelsel ment system (BAS), as well as any other costs, (BAS) gereflekteer asook ander kostes moet aan must be allocated to products/services. produkte/dienste toegedeel word.

The total cost of a product/service, as allocated Die totale koste van ‘n produk/diens soos toege- by the costing system, is made up of the following deel deur die kosteberekeningstelsel bestaan uit components: die volgende komponente:

8.2.1 Direct costs 8.2.1 Direkte koste

(a) Direct material costs (a) Direkte materiaalkoste

(b) Direct labour costs (prisoners) (b) Direkte arbeidskoste (gevangenes)

Workshop Manual 130 VERSLAG BESKRYWING BESPREKING

8.2.2 Overhead costs 8.2.2 Bokoste

8.2.2.1 Overheads allocated according to the number 8.2.2.1 Bokoste toegedeel volgens aantal ge-van- of prisoners. genes.

This specified cost includes amongst others, Hierdie kostebepaling bevat onder andere uit- expenditures for salaries and wages, stationary gawes soos salarisse en lone, skryfbehoeftes and printing, and the rent of buildings. en drukwerk en huur van geboue.

8.2.2.2 Overheads allocated according to capital 8.2.2.2 Bokoste toegedeel volgens kapitale toerusting. equipment.

This specified cost includes amongst others Hierdie kostebepaling bevat onder andere die the following expenditures: Repair and main- volgende uitgawes: Herstel en instandhouding tenance of workshop equipment, petroleum van werkwinkel toerusting, petroleum produkte, products, gas and other energy sources and gas en ander energiebronne en waardever- depreciation. mindering.

8.2.2.3 Drilled down, Head Office overheads 8.2.2.3 Afgewentelde Hoofkantoor bokoste.

These costs are drilled down to the various Hierdie koste word afgewentel na die onder- production workshops and are divided pro-rata skeie Produksiewerkwinkels, en word pro-rata according to the number of officials employed volgens die aantal beamptes in die werkwinkel in the workshop. These costs are added to the verdeel. Hierdie kostes word toegevoeg tot die costing system at year beginning. These costs kosteberekeningstelsel met jaarbegin. Hierdie are medical expenses of officials, stabilisation kostes is mediese uitgawes van beamptes, fund and regional services levies/fees. stabilisasiefonds en streekdiensteraadheffings/ fooie.

Workshop Manual 131 VERSLAG BESKRYWING BESPREKING

8.3 LOSSES 8.3 VERLIESE

Provision is not made within the standard costs, Voorsiening word nie gemaak in die standaard- for accidental waste of materials. The settlement koste vir toevallige vermorsing van materiaal nie. is done per individual work order (actual costs) Die verrekening word gedoen per individuele and carried forward to the income and expendi- werkopdrag (werklike koste) wat deurgevoer ture statements, where it will impact negatively on word tot in die inkomste- en uitgawestaat, waar the workshop profit. Malicious and/or unaccounta- dit ‘n negatiewe effek op die wins van die werk- ble losses must be investigated according to pre- winkel het. Kwaadwillige en/of onverklaarbare scribed procedures. verliese moet ooreenkomstig die voorgeskrewe prosedures ondersoek word.

8.4 PRICE POLICY 8.4 PRYSBELEID

8.4.1 Internal price policy 8.4.1 Interne prysbeleid

Products supplied to the Department of Correc- Produkte gelewer aan die Departement van Kor- tional Services. rektiewe Dienste.

8.4.1.1 During a quotation or tender a fixed price per 8.4.1.1 Gedurende ‘n kwotasie of tender moet ‘n product should be determined. The applicable vaste prys per produk vasgestel word. Die price, which should be asked, is the standard toepaslike prys wat gevra moet word is die price for the specific product. standaardprys vir die spesifieke produk.

8.4.1.2 The standard price is the standard cost plus a 8.4.1.2 Die standaardprys is die standaardkoste plus 25% profit margin. The standard cost of the ‘n 25% winsgrens. Die standaardkoste van die product is as determined by the Workshop produk is soos vasgestel deur die Werkwinkel Costing System (MIS) and is based on the Kostestelsel (MIS) en is gebaseer op die stan- standard time and labour costs as well as daardtyd en arbeidskoste, asook standaard

Workshop Manual 132 VERSLAG BESKRYWING BESPREKING standard materials. materiale.

8.4.2 External price policy. (Products supplied to oth- 8.4.2 Eksterne prysbeleid. (Produkte gelewer aan er State and parastatal institutions.) ander Staats- en parastatale instellings.)

8.4.2.1 The principles as set out in paragraphs 8.4.1.1 8.4.2.1 Die beginsels soos aangetoon in paragrawe and 8.4.1.2 are also applicable in this in- 8.4.1.1 en 8.4.1.2 is ook van toepassing in dié stance. geval.

8.4.3 General principles applicable to the supply 8.4.3 Algemene beginsels soos van toepassing op of products to the Department of Correctio- produkte gelewer aan die Departement van nal Services, other State Departments and Korrektiewe Dienste en ander Staatsdeparte- parastatal institutions (Government Sector). mente en parastatale instellings (Owerheid- sektor).

8.4.3.1 The determining of a price below the manu- 8.4.3.1 Die bepalings van ‘n prys onder die vervaar- facturing cost, can in exceptional cases and digingskoste, kan in uitsonderlike gevalle en with reason for either financial reasons, or met rede, hetsy finansieel of as ‘n bemar- marketing efforts be obtained, by prior written kingspoging verkry word met skriftelike goed- consent, from the Director: Production Work- keuring van die Direkteur: Produksiewerk- shops and Agriculture. winkels en Landbou.

8.4.4 External price policy: (Products supplied to per- 8.4.4 Eksterne prysbeleid: (Produkte gelewer aan sonnel of the Department of Correctional Ser- personeel van die Departement van Korrektiewe vices) Dienste)

The price for the product/service, is the manu- Die prys vir die produkdiens is die vervaardi- facturing cost as determined by the MIS system gingskoste soos bepaal deur die BESIN stelsel plus an additional 25%. plus ‘n addisionele 25%.

Workshop Manual 133 VERSLAG BESKRYWING BESPREKING 8.5 RESPONSIBILITY FOR COST- AND PRICE 8.5 VERANTWOORDELIKHEID VIR KOSTE- EN POLICY PRYSBELEID

It is the responsibility of the Section Head Produc- Dit is die verantwoordelikheid van die Seksiehoof tion Workshops to ensure that the price supplied Produksiewerkwinkels om toe te sien dat die prys during the quotation or tender stages, comply with wat tydens die kwotasie- of tenderaanvangstadi- all the principles as explained in this cost- and um verskaf word, voldoen aan al die beginsels price policy. soos uiteengesit in hierdie koste- en prysbeleid.

8.6 MARKET DELIMITATION 8.6 MARKBEGRENSING

The market for production workshops, is restric- Die teikenmark vir Produksiewerkwinkels word ted to the following targets (in order of priority) beperk tot die volgende (in volgorde van priori- teit):

- Self-sufficiency; - Selfversorgendheid;

- Government; and - Owerheid; en

- Other. - Ander.

8.6.1 Own needs 8.6.1 Eie behoeftes

The aim is to supply all the needs of the Depart- Die strewe is om aan alle behoeftes van die ment of Correctional Services that can cost ef- Departement van Korrektiewe Dienste te voor- fectively be manufactured/supplied by the vari- sien, wat koste-effektief deur die onderskeie ous workshops. werkwinkels vervaardig/verskaf kan word.

8.6.2 Government 8.6.2 Owerheid

The Government includes the following: Die Owerheid sluit die volgende in:

Workshop Manual 134 VERSLAG BESKRYWING BESPREKING 8.6.2.1 Central Civil Service 8.6.2.1 Sentrale Staatsdiens

The Central Civil Service includes all the de- Die Sentrale Staatsdiens sluit al die depar- partments and administrations as listed in An- temente en administrasies in soos gelys in nexure 1, column 1, of the Public Service Act Bylae 1, kolom 1 van die Staatsdienswet no no 111 of 1984. The departments are listed 111 van 1984. Die departemente word as as follows: volg gelys:

- Department of Arts and Culture - Departement van Kuns en Kultuur, - Department Science and Technology - Department van Wetenskap en Teg- nologie - Department of Housing - Departement van Behuising - Department of Home Affairs - Departement van Binnelandse Sake - Department of Foreign Affairs - Departement van Buitelandse Sake - Department of Finance - Departement van Finansies - Department of Trade and Industry - Departement van Handel en Nywerheid - Department of Intelligence - Departement van Intelligensie - Department of Justice and Constitu- - Departement van Justisie en Konsti- tional Development tionele Ontwikkeling - Department of Communication - Departement van Kommunikasie - Department of Correctional Services - Departement van Korrektiewe Dienste - Department of Agriculture and Land Af- - Departement van Landbou en Grond- fairs sake - Department of Labour - Departement van Arbeid - Department of Health - Departement van Gesondheid - Department of Education - Departement van Onderwys - Department of Environmental Affairs - Departement van Omgewingsake en and Tourism Toerisme - Department of Mineral and Energy Af- - Departement van Mineraal- en Energie- fairs sake - Department of Public Works - Departement van Openbare Werke - Department of Provincial and Local - Departement van Provinsiale- en

Workshop Manual 135 VERSLAG BESKRYWING BESPREKING Government Plaaslike Regering - Department of Public Enterprises - Departement van Openbare Ondernem- ings - Department of Sport and Recreation - Departement van Sport en Ontspanning

- Department of Safety and Security - Departement van Veiligheid en Sekuriti- et - Department of Public Service and Ad- - Departement van Staatsdiens en –Ad- ministration ministrasie - Department of Transport - Departement van Vervoer - Department of Water Affairs and - Departement van Waterwese en Bos- Forestry bou - Department of Welfare and Population - Departement van Welsyn en Bevolking- Development sontwikkeling - Office of the State President - Kantoor van die Staatspresident - South African Defence Force - Suid-Afrikaanse Weermag - Provincial Government: Gauteng - Provinsiale Regering: Gauteng - Provincial Government: Western Cape - Provinsiale Regering: Wes-Kaap - Provincial Government: Free State - Provinsiale Regering: Vrystaat - Provincial Government: Eastern Cape - Provinsiale Regering: Oos-Kaap - Provincial Government: Mpumalanga - Provinsiale Regering: Mpumalanga - Provincial Government: Northwest - Provinsiale Regering: Noordwes - Provincial Government: Northern Cape - Provinsiale Regering: Noord-Kaap - Provincial Government: Northern Prov- - Provinsiale Regering: Noordelike ince Provinsie - Provincial Government: Kwazulu-Natal - Provinsiale Administrasie: Kwazulu-Na- tal

8.6.2.2 State supported Institutions 8.6.2.2 Staatsondersteunde Instansies

All parastatal institutions that are classed as Alle parastatale instellings, geklassifiseer as boards of control (statutory institutions) under beheerrade (statutêre instellings) onder be-

Workshop Manual 136 VERSLAG BESKRYWING BESPREKING control of the above-mentioned Departments, heer van bogenoemde Departemente maak forms part of the broader Government. deel uit van die breë Owerheid.

These institutions are: Die instellings ter sprake is:

- Agricultural Credit Board - Landboukredietraad - Agricultural Research Council (ARC) - Landbou Navorsingsraad (LNR) - Armaments Corporation of South Africa - Krygskorporasie van Suid-Afrika (ARMSCOR) (KRYGKOR) - Atomic Energy Corporation (AEC) - Atoom Energie Korporasie (AEK) - Board on Tariffs and Trade - Raad op Tariewe en Handel - Central Energy Fund (CEF) - Sentrale Energiefonds (SEF) - Commission for Conciliation, Mediation - Kommissie vir Konsiliasie, Mediasie en and Arbitration (CCMA) Arbitrasie (KKMA) - Commission for Gender Equality (GCE) - Kommissie vir Geslagsgelykheid (KGG) - Commission for the Promotion and Pro- - Kommissie vir die Bevordering en Be- tection of the Rights of Culture, Religious skerming van Regte van Kulturele- and Linguistic Communities Geloof- en Taalgroepe - Competition Board - Die Raad op Mededinging - Council for Geoscience (CGS) - Raad vir Grondwetenskappe (RGW) - Council for Mineral Technology - Raad vir Mineraaltegnologie - Council for Nuclear Safety (CNS) - Raad vir Kernveiligheid (RKV) - Denel (Pty) Ltd - Denel (Pty) Ltd - Development Bank of Southern Africa - Ontwikkelingsbank van Suider-Afrika (DBSA) (OBSA) - Eskom - Eskom - National Film Board - Nasionale Filmraad - Financial and Fiscal Commission (FFC) - Finansiële en Fiskale Kommissie (FFK)

Workshop Manual 137 VERSLAG BESKRYWING BESPREKING - Financial Services Board (FSB) - Finansiële Dienste Raad (FDR) - Human Science Research Council - Raad vir Geesteswetenskaplike Navor- sing - Independent Broadcasting Authority (IBA) - Onafhanklike Uitsaai Owerheid (OUO) - Independent Development Trust (IDT) - Onafhanklike Ontwikkelingstrust (OOT)

- Independent Electoral Commission (IEC) - Onafhanklike Verkiesingskomitee (OVK) - Regsdienste Kommissie (RDK) - Judicial Services Commission (JSC) - Land en Landboubank van Suid-Afrika - Land and Agricultural Bank of South Africa - Nasional Landboubemarkingsraad - National Agriculture Marketing Council - Nasionale Behuisingsraad - National Housing Board - Nasionale Monumente Kommissie - National Monuments Commission - Nasionale Ekonomiese Ontwikkeling- en - National Economic Development and Arbeidsraad (NEOA) Labour Council (NEDLAC) - Nasionale Parke Raad - National Parks Board - Nasionale Padfonds - National Road Fund - Nasionale Behuisings Finansierings-kor- - National Housing Finance Corporation porasie (NBFK) (NHFC) - Nasionale Raad van Klein Besighede - National Small Business Council - Nasionale Jeug Kommissie (NJK) - National Youth Commission (NYC) - Pad Ongelukkefonds - Road Accident Fund - PAN Suid-Afrikaanse Taalraad - PAN South African Language Board (PANSAT) (PANSALB) - Openbare Beskermer - Public Protector - SA Abattoir Korporasie - SA Abattoir Corporation - SA Buro van Standaarde - SA Bureau of Standards - Suid-Afrikaanse Bosbou Maatskappy - South African Forestry Company Ltd (SABM) (SAFCOL) - Die Suid-Afrikaanse Menseregte Kom-

Workshop Manual 138 VERSLAG BESKRYWING BESPREKING - The South African Human Rights Com- missie (SAMK) mission (SAHRC) - SA Sertifiseringsraad - SA Certification Council - SA Burgerlugvaartvereniging - SA Civil Aviation Authority - SA Behuisingsontwikkelingsraad - SA Housing Development Board - Suid-Afrikaanse Poskantoor Bpk - South African Post Office Ltd

- SA Mediese Navorsingsraad - SA Medical Research Council - Suid-Afrikaanse Telekommunikasie Be- - South African Telecommunications Regu- heer Owerheid (SATBO) latory Authority (SATRA) - Suid-Afrikaanse Toerisme Raad (SATO- - South African Tourism Board (SATOUR) ER) - Staatsinligting Tegnologie Agentskap - State Information Technology Agency (SITA) (SITA) - SA Inkomstediens - SA Revenue Service - Telkom SA - Telkom SA - Transnet - Transnet - Werkloosheidversekeringsfonds - Unemployment Insurance Fund - Loonraad - Wage Board - Waternavorsingskommissie - Water Research Commission 8.6.2.3 Provinsiale en Plaaslike Besture. 8.6.2.3 Provincial- and Local authorities. Alle Provinsiale en Plaaslike Besture is deel All Provincial- and Local Authorities are part van die owerheid en vorm derhalwe deel van of governement and are therefore also includ- die department se mark. ed in the market of this department. 8.6.2.4 Ander 8.6.2.4 Other Alle personeel van bogenoemde staat en All personnel of the government departments parastatale instellings, asook personeel en

Workshop Manual 139 VERSLAG BESKRYWING BESPREKING and parastatal institutions, as well as person- pensionarisse van die Departement van Kor- nel and pensioners of the Department of Cor- rektiewe Dienste, maak deel uit van die mark rectional Services, form part of this market (sogenaamde chalét werk by werkwinkels). (so called chalét work at workshops). Markte anders as in bogenoemde kan slegs Markets other than the above-mentioned can in uitsonderlike gevalle betree word waar die be entered into only in exceptional cases, volgende beginsels geld: where the following principles are applicable: - Daar mag geen onbillike mededinging - No unfair competition may take place; wees nie;

- The Department can render a service, - Die Departement kan ‘n diens lewer waar where no service of this nature is available; daar geen diens van dié aard in die omge- wing beskikbaar is nie;

- Indien daar ‘n ongesonde monopolie be- - If an unhealthy monopoly exists, the De- staan kan die Departement die mark be- partment can enter the market to create a tree om ‘n balans teweeg te bring; balance; - Alvorens sodanige mark betree word moet - Before such a market is entered into, each elke geval aan die Direkteur: Produksie- case must be presented to the Director: werkwinkels en Landbou te Hoofkantoor Production Workshops and Agriculture at voorgelê word vir samsprekings/ onder- Head Office, for discussions /negotiations handelings met die Staatstenderraad en with the State Tender Board and the Com- die Raad op Mededinging. petition Board. 8.7 BEMARKING 8.7 MARKETING Eerstens is bemarking by elke werkwinkel, die In the first instance, marketing at each workshop verantwoordelikheid van die Seksiehoof Produk- is the responsibility of the Section Head Produc- siewerkwinkels, en tweedens die Provinsiale tion Workshops, and secondly the Provincial Hoof: Werkwinkels. Derdens sal die Direktoraat:

Workshop Manual 140 VERSLAG BESKRYWING BESPREKING Head: Workshops. In the third instance, the Direc- Produksiewerkwinkels en Landbou te Hoofkan- torate: Production Workshops and Agriculture at toor gesentraliseerde behoeftes verdeel na die Head Office will distribute centralised needs to mees aangewese werkwinkel. the most appropriate workshop.

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