ANALISIS PERHITUNGAN PERSEDIAAN BAHAN BAKU DENGAN METODE FIFO DAN AVERAGE ( STUDY KASUS PADA UMKM AAM PUTRA KOTA KEDIRI ) TAHUN 2019

Abstract

This research is motivated by problems related to recording in inventory where the company still uses manual recording not according to SAK, so that the recording of supplies is more effective, AMM PUTRA companies can implement inventory recording using the FIFO and Average methods. This study will apply inventory assessment using the FIFO and Average methods to determine whether there is an influence in the calculations using the FIFO and Average methods. To obtain the theoretical basis and field research is to obtain data through direct research to the research object, namely UMKM AAM PUTRA Kediri. Data collection methods used in research are observation, interview and documentation. The results of this study companies are more appropriate to use the Perpetual FIFO method and the periodic FIFO than the Average method of calculating the value of inventory, because the final inventory value of the FIFO method is greater than the Average method. The FIFO method will provide a lower cost of goods sold than the Average method, but the FIFO method provides a larger net profit than the Average method. Keywords: Stock, FIFO (First In First Out), Laverage