Abstract
Inventories have an important role in business operations. In fact, problems in controlling inventory is the most important thing we've come across in any company. Inventories have enormous influence for a smooth production process. PT Ima Montaz Sejahtera (PT IMS) is one of the companies engaged in the manufacture beverage Bottled Drinking Water. PT IMS is distributes its products throughout NAD. The main raw material used was water purchased from PT. PIM. The company ordered a bottle of the product medium, glass cup on products, lids, labels and cartons were booked from Medan which become relationship with them. But in reality, the bottle material is not always available because raw material ordering is not efficient, thus inhibiting the production process and increase the use of cost. In the years 2015-2016 from September to August happens 18 times a monthly ordered are ordering frequency from 1 to 2 orders with the amount of raw materials that different every month. Based on preliminary research shows that ordered data in September, October, November, December, January and February each performed two times ordered, while March, April, May, June, July and August each time is 1 ordered. Additionally in 2015 there were eight times the idle time in the production department Bottleline due to the absence of Safety Stock thus automatically no production activities in the production department Bottleline to incur losses for the company. Based on this it needs to be analyzed at the company's inventory control. The results showed that the frequency of the purchasing of raw materials by using the EOQ method which is 3 times the total cost of supply of raw materials companies amounted to Rp12,041,404. Where the company must hold safety stock to expedite the process of production by the number of 407.685 bottles, with reorder point of 362.961 bottles.Keywords: Inventory, Economic Order Quantity (EOQ), Reorder Point, Safety stock
Highlights
Metode Economic Order Quantity (EOQ) merupakan salah satu metode pengendalian persediaan dalam pemenuhan kebutuhan bahan baku
The results showed that the frequency of the purchasing of raw materials by using the EOQ method which is 3 times the total cost of supply of raw materials companies amounted to Rp12,041,404
Akuntansi Intermediate, Edisi ke-12 Jilid 1, Erlangga, Jakarta
Summary
Metode Economic Order Quantity (EOQ) merupakan salah satu metode pengendalian persediaan dalam pemenuhan kebutuhan bahan baku. Perencanaan metode EOQ dalam suatu perusahaaan akan mampu meminimalisasi terjadinya out of stock sehingga tidak mengganggu proses dalam perusahaan dan mampu menghemat biaya persediaan yang dikeluarkan oleh perusahaan karena adanya efisisensi persediaan bahan baku di dalam perusahaan. Pada material botol tidak selalu tersedia dikarenakan pemesanan bahan baku yang kurang efisien sehingga menghambat proses produksi dan meningkatkan penggunaan biaya. Berdasarkan penelitian awal diperoleh bahwa data pemesanan bulan September, Oktober, November, Desember, Januari dan Februari masing-masing dilakukan 2 kali pemesanan, sedangkan Maret, April, Mei, Juni, Juli dan Agustus masing-amsing 1 kali pemesanan, sehingga jumlah dan frekuensi pemesanan material botol dalam 1 (satu) tahun memiliki frekuensi yang berbeda-beda dan tidak teratur tiap bulannya. Oleh sebab itu perlu dilaksanakan perencanaan dan pengendalian bahan baku yang lebih efisien, maka dilakukan analisis dengan Metode EOQ sebagai salah satu pilihan sebagai perbandingan antara kebijakan yang telah dilaksanakan. Sehingga perusahaan dapat memilih kebijakan mana yang lebih efisien dalam hal pengeluaran biaya persediaan atau total biaya persediaan
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
