scholarly journals Penentuan Kuantitas Produksi Kue Brownies yang Optimal pada Model Persediaan Periode Tunggal

2021 ◽  
Vol 1 (1) ◽  
pp. 30-36
Author(s):  
Vini Damayanti ◽  
M. Yusuf Fajar

Abstract. Inventory is an important part of a manufacturing company, both before the production process begins, during the production process or after the production process is complete. Inventory control in a company must be carried out as optimally as possible. Shortage or excess of inventory will cause losses for the company. Holding costs will be large if there is excess inventory. With the availability of inventory management, it can anticipate a surge in demand from consumers. Inventory management is also used to optimize inventory as possible to reduce inventory costs. In this thesis, analyze the optimal quantity of brownie cake production using a single period model. In this model, it must determine the level of inventory, the holding cost of inventory, and the cost of shortage of inventory. Once determined, it can be seen from the optimal brownies cake production results. Based on the results of the data analysis of the optimal quantity of brownie cake production, it can be seen that the optimal of 8 packages or 200 pcs with an expected total cost of  Rp. 12.825.540. Abstrak. Persediaan merupakan bagian yang penting dalam suatu perusahaan manufaktur, baik sebelum proses produksi dimulai, saat proses produksi berlangsung maupun setelah proses produksi selesai. Pengendalian persediaan dalam suatu perusahaan harus dilakukan seoptimal mungkin. Kekurangan maupun kelebihan persediaan akan dapat menimbulkan kerugian bagi perusahaan. Biaya penyimpanan akan menjadi besar bila terjadi kelebihan persediaan. Dengan adanya manajemen persediaan dapat mengantisipasi lonjakan permintaan dari konsumen. Manajemen persedian juga berguna untuk mengoptimalkan persediaan seoptimal mungkin guna mengurangi biaya persediaan. Pada skripsi ini, di lakukan analisis penentuan kuantitas produksi kue brownies yang optimal dengan menggunakan model periode tunggal. Pada model ini harus menentukan level inventory, biaya simpan, dan biaya kekurangan persediaan. setelah ditentukan maka dapat dilihat hasil produksi kue brownies yang optimal. Berdasarkan hasil analisis data kuantitas produksi kue brownies yang optimal sebanyak 8 pack atau 200 pcs dengan ekspektasi ongkos total Rp. Rp. 12.825.540.

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price


Author(s):  
Nani Suryani ◽  
Ihda Hasbiyati

Manajemen persediaan adalah meminimumkan total biaya yang berhubungan dengan proses produksi dari suatu perusahaan. Dalam penelitian ini, penulis menganalisis model optimasi manajemen persediaan dengan meggunakan metode EOQ. Model optimasi yang diperoleh dapat digunakan untuk menyelesaikan masalah manajemen persediaan yang tepat untuk semua kondisi dan semua jenis perusahaan.   Inventory management is by means to minimize total cost of production process in a company. In this research, we analyzed optimization model of inventory management by using EOQ method. Optimization method obtained may be used to solve problems in inventory management effectively in every conditions and companies.


2014 ◽  
Vol 933 ◽  
pp. 874-878
Author(s):  
Yun Rui Wang

Inventory is an important link in supply chain, according to characteristics and objectives of inventory control, the reasonable safety inventory, order point, the highest inventory and inventory strategy were determined based on historical sales data. Using Witness simulation software, the optimal strategy was selected from nine inventory strategies by running simulation model for one year. If goods shortage was allowing, the seventh schemes (72000,158100) was better ,the minimum total cost was 888158 yuan ; considering allowing a small amount of shortage, the cost of eighth schemes ( 82000,158100) was least of 1095167; the third scenarios (92000,138100) was selected if without shortage, and the minimum total cost was 1254909 yuan. This shows, the application of computer simulation to assist in the management of inventory is scientific and feasible, it can help enterprises to save the order and operation cost.


Author(s):  
Karen Corral ◽  
David Schuff ◽  
Robert D. St. Louis ◽  
Ozgur Turetken

Inefficient and ineffective search is widely recognized as a problem for businesses. The shortcomings of keyword searches have been elaborated upon by many authors, and many enhancements to keyword searches have been proposed. To date, however, no one has provided a quantitative model or systematic process for evaluating the savings that accrue from enhanced search procedures. This paper presents a model for estimating the total cost to a company of relying on keyword searches versus a dimensional search approach. The model is based on the Zipf-Mandelbrot law in quantitative linguistics. Our analysis of the model shows that a surprisingly small number of searches are required to justify the cost associated with encoding the metadata necessary to support a dimensional search engine. The results imply that it is cost effective for almost any business organization to implement a dimensional search strategy.


2019 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Dwi Dayanti Oktavia ◽  
Peni Indarwati ◽  
Marhaerni Fikky Febriananta

A company should maintain an adequate or optimal level of inventory so that production operations can run smoothly and efficiently. What needs to be considered in this case is that the required raw materials are always available, so as to guarantee the smooth production process. However, the amount of inventory should not be too much because this will harm the company. Too much inventory will increase maintenance costs and storage costs in the warehouse. In addition, the amount of inventory that is too much can also increase the likelihood of losses due to damage and loss of quality that can reduce company profits. And vice versa, the amount of inventory that is too small will hamper the production process so that the company will suffer a lot of losses including: the machine does not work as it should, many workers are unemployed, and can even result in the cessation of the production process. This study aims to determine how the calculation of raw materials, what is the total cost of raw material inventory if the company establishes an EOQ (Economic Order Quantity) policy, what is the limit or point of ordering raw materials needed by the company during the grace period at PT.Bentoel International Investama in Malang.The population used is the supply of tobacco raw materials at PT. Bentoel International Investama, where this research was conducted by interview and documentation. The variable in this study is the supply of raw materials. The analysis used is the EOQ (Economic Order Quantity) method.The results of the study, if using the EOQ method in 2017 the cost savings of Rp 40,290,256,931, while in 2018 the cost savings of Rp. 44,388,428,549. Thus there is a difference between inventory policies carried out according to the company with EOQ calculations. It can be concluded that the supply of raw materials every year has increased raw materials, the frequency of purchasing raw materials when using raw materials when using the EOQ method is 2 times in one period, the limit for ordering raw materials needed by companies when using the 2017 EOQ method is 218,176.7 kg, while in 2018 it will be 210,853 kg. The total cost of raw material inventory calculated according to EOQ is less than that spent by the company, so there is a cost savings of raw material inventory


2020 ◽  
Vol 7 (2) ◽  
pp. 202-208
Author(s):  
St. Nova Meirizha ◽  
Ari Andriyas Puji ◽  
Ardi Adrian

Rapid technological development changes the form of competition between profit-oriented companies. The presence of new methods of company management is getting more intense due to the demands of a competitive advantage with other companies. One of the areas that can create competitive advantage is the operational sector. Furthermore, Supply Chain Management has become one of the main components as a competitive strategy to develop the productivity and profitability capabilities of a company. Meanwhile, crossdocking systems have been found for a long time, but the application is often not too significant for companies and there is still room for optimization. Therefore, the researcher was interested in carrying out research related to crossdocking. In this study, the target company is PT. XYZ as a distribution center company that has problems in managing distribution costs and supplies to its partners. By implementing crossdocking, it can help companies in minimizing distribution and inventory costs. The steps in this study are determining vehicle distribution routes, calculating the number of distribution fleets, scheduling distribution fleets, calculating the total safety stock and calculating the ratio of the total cost of supplies in the current condition to the proposed conditions. The research results obtained 2 optimal distribution routes with a total distribution fleet of 2 units, divided into fleet 1 with a capacity of 800 units and fleet 2 with a capacity of 767 units. As for the scheduling results, the makespan value of each fleet is obtained, namely 240 minutes for fleet 1 and 248 minutes for fleet 2. The amount of safety stock for each type of cellphone is Y19 with 27 units of safety stock, Y12 with 102 units of safety stock, Y30 with safety stock 75 units and V19 with safety stock 54 units. The total cost of supplies is 2,989,055 rupiah in one order process.


2021 ◽  
Vol 10 (3) ◽  
pp. 270
Author(s):  
I Putu Adi Sanjaya ◽  
Ni Ketut Purnawati

Inventory plays an important role in the company's operational activities, it is necessary to do inventory management in order to minimize losses caused by the large inventory costs. This research is conducted at UD. Sinar Jaya, aims to determine the performance of product inventory management and whether it’s efficient or not. Research data are obtained through interviews and observations. Descriptive analysis technique is used, which describes systematically several stages starting with ABC analysis, EOQ calculation, safety stock calculation, re-order point calculation, maximum inventory calculation, inventory turnover calculation, and comparing the total inventory cost between the method applied by the company with the EOQ method. Results show that product inventory management performance is not efficient. This is indicated by the total cost of inventory incurred using the company method in 2019 amounting to IDR 43,058,137. The product inventory management system that should be carried out is to classify products with ABC analysis, then determine EOQ of 1,208 units, determine safety stock of 518 units, and determine the re-order point of 1,099 units for each classification at unit A, so that the total cost of inventory incurred is only IDR 32,716,517 or 24.02 % lower than the actual application of company methods. Keywords: ABC analysis, EOQ, inventory costs


2019 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Bambang Purwanggono ◽  
Rizalt Valentinus

ABSTRACT Quality is an image of a company. PT Berkat Manunggal Jaya is a company that its primary activity is to assemble the generator units. This company wants to improve its quality in its production processes. The Initial stage is to determine the amount of quality cost since it hasn’t been measured yet, especially in the production processes. This is because there are several cost categories that are within the company but the company still has not been able to measure them, which include the cost of diesel fuel for repeated inspection and the amount of diesel fuel that was carried when generators are delivered to the customers. The measuring method of this quality cost is using the Cost of Quality (COQ) model which details of the cost categories are based on Activity Based Costing (ABC) method. This method is suitable because it uses direct costs’ account, for instance, the use of materials as well as indirect costs as corporate overhead costs. The detail work instructions for the inspection of the production process between departments are provided based on existing procedures in the company. This is done to reduce the unacceptable product-in-progress when the production process is in operation. After calculating and put in all the activities into the four categories of Cost of Quality, the total Cost of Quality compared with the prices of sold unit from every generator set type are 1.77% for 680 KVA type open, 1.74% for 1300 KVA first type silent, 1.74% for 1300 KVA second type silent, 2.86% for 680 KVA type silent, 1.28% for 1300 KVA first type open, 1.27% for 1300 KVA second type open, 1.13% for 1740 KVA first type open, 1.13% for 1740 KVA second type open. The recommended solution for the reduction of Cost of Quality is to modify the procedure inspection flow in the company to reduce failure cost, especially in the final inspection costs (repeated test load processes).


Author(s):  
Kuppulakshmi V. ◽  
Sugapriya C. ◽  
Jeganathan Kathirvel ◽  
Nagarajan Deivanayagampillai

This research investigates the comparison of inventory management planning in Verhult's demand and exponentially increasing demand. The working process is different in both the cases coupling the parameters and points out the constraints for the optimal total cost in both the cases. This analysis shows that rate of deterioration and percentage of reworkable items is considered as decision variable in both (1) exponentially increasing demand and (2) Verhult's demand. While comparing, the total cost in Verhult's demand pattern is more profitable production process. A substantial numerical example is considered to investigate the effect of change in the total cost in both the demand function. A sensitivity analysis is developed to study the effect of changes in total cost.


2013 ◽  
Vol 2013 ◽  
pp. 1-12 ◽  
Author(s):  
Lin Wang ◽  
Hui Qu ◽  
Yanhui Li ◽  
Jing He

The stochastic joint replenishment and delivery scheduling (JRD) problem is a key issue in supply chain management and is a major concern for companies. So far, all of the work on stochastic JRDs is under explicit environment. However, the decision makers often have to face vague operational conditions. We develop a practical JRD model with stochastic demand under fuzzy backlogging cost, fuzzy minor ordering cost, and fuzzy inventory holding cost. The problem is to determine procedures for inventory management and vehicle routing simultaneously so that the warehouse may satisfy demand at a minimum long-run average cost. Subsequently, the fuzzy total cost is defuzzified by the graded mean integration representation and centroid approaches to rank fuzzy numbers. To find optimal coordinated decisions, a modified adaptive differential evolution algorithm (MADE) is utilized to find the minimum long-run average total cost. Results of numerical examples indicate that the proposed JRD model can be used to simulate fuzzy environment efficiently, and the MADE outperforms genetic algorithm with a lower total cost and higher convergence rate. The proposed methods can be applied to many industries and can help obtaining optimal decisions under uncertain environment.


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