scholarly journals PENGENDALIAN PERSEDIAAN DAN PENJADWALAN PASOKAN BAHAN BAKU IMPORT DENGAN METODE ABC ANALYSIS DI PT UNILEVER INDONESIA, CIKARANG, JAWA BARAT

Jurnal IPTEK ◽  
2017 ◽  
Vol 21 (2) ◽  
pp. 77 ◽  
Author(s):  
Happy Fauzi Afianti ◽  
Hery Hamdi Azwir

<p>Inventory control becomes a very important activity in a company because the cost of inventory can reach about 20% to 40% of the total annual value. Inventory is a capital or company asset consist of raw materials, work in process and finished product. Currently, the value of inventory at PT Unilever Indonesia Savory Factory has exceeded the maximum target of the company but some raw materials have shortage or stock-out, meaning that the current inventory condition is inefficient because the company invests too much in inventory but the shortage of inventory for certain raw materials still occurs. This is the reason why it is necessary to improve inventory efficiency. Improvements were made by utilizing ABC inventory analysis method and arranging and scheduling raw material supply as needed, then making priority scale of raw material improvement on ABC inventory analysis based on class A, B and C. The research was continued by rescheduling the tracking delivery and counting time frozen horizon which is the amount of time it takes raw materials during the distribution process or delivery process, so the frozen horizon is smaller than lead time. By performing fixed order interval on class A and fixed order quantity raw materials for class B and C raw materials, the quantity of imported raw materials gradually adjust to the needs and the high value of the company’s inventory can be reduced gradually as well. The end result is the risk of shortage can be reduced as much as 26%, overstock can be reduced by 12% and in total overall value over value inventory can be decreased as much as 23%.</p>

Meso ◽  
2017 ◽  
Vol 19 (2) ◽  
pp. 128-140
Author(s):  
Marina Krvavica ◽  
Anamarija Križanac

Effect of various technological processes and raw material quality on physical properties and oxidative status of dalmatian pancetta We have conducted the research on processing technology features, and physical properties of raw materials and finished products, as well as determined the level of lipid oxidation (TBA test) of final products, which indicates the safety of products and applied technology, in three Dalmatian processing facilities to determine the specifics of processing technology, implemented technology standardization strategies and the quality of traditional Dalmatian Pancetta. During our research we have recorded due details of technological procedures that were either identical or very similar in all three facilities, facility specific procedures (the length of curing phase: facility A – 14 days, facility B – 10 days, facility C – 4 days; the length of drying/ripening phase: facility A – 76 days, facility B - 80 days, facility C – 63 days) and facility micro-climate parameters (temperature, humidity and air flow). Based on identified differences in the length of processing, the weight of raw materials (class A ≥ 4.5 kg; class B &gt; 3 &lt; 4.5 kg), the use of defrosted raw materials (class BS), the method of curing (sea salt; sea salt + sodium nitrite; sea salt + sodium nitrite + seasoning and additives) and the quantity of used salt (from 3.21 % to 8.81 %), we have grouped our samples into 10 groups that were allocated between the 3 facilities. We have monitored the following technological parameters during the processing: quality of raw materials (origin, initial weight, length, width, pH); cooking loss per individual processing phase (curing and drying/ripening), total processing cooking loss, and quality of matured bacon (pancetta) (weight, length, pH, aw, malonaldehyde content). The loss of product weight (cooking loss) during the processing ranged from 24.28 % to 42.73 %, with the highest total cooking loss (46.86 %) measured for the class BS bacon, probably not only as a result of raw material freezing/defrosting, but lower initial weight and longer duration of processing procedure. Consequently, the class A Dalmatian Pancetta had the highest final weight (from 2.60 to 3.88 kg), while class B (from 1.75 to 3.30 kg) and class BS (from 1.75 to 2.80 kg) had the lowest final weight. Dimensions of mature bacon amounted to 38-56 cm x 16-24 cm. The initial pH of raw bacon was similar in all researched groups. Mature bacon produced in facility C, in which both classes of bacon were cured by sea salt exclusively, had a significantly higher pH (P≤0.05): class A – 6.09; class B – 6.12. The class BS bacon, at the same time, measured the lowest aw (P ≤ 0.05) (0.75), while bacons processed in facility C measured the highest aw (class B – 0.87; class A – 0.89). Bacons cured with the combination of salt, seasoning and additives (class A – 0.16 mg/kg; class B – 0.18 mg/kg) and bacon produced in facility C (0.18 mg/kg) had the lowest malonaldehyde content (0.16 to 0.18 mg/kg), while the class BS bacon cured with the mixture of sea salt and sodium nitrite had the highest malonaldehyde content. The analysis of our research results implies that greater initial weight of raw materials, longer processing and the use of defrosted raw materials have a significant impact on the increase of cooking loss, the decrease of aw and the increase of the level of lipid oxidation of mature bacon (P ≤ 0.05). Judging by the level of water activity (aw&lt; 0.93) and the low level of lipid oxidation measured in mature products of all product groups, allocated among all three facilities, we can conclude that the traditional Dalmatian Pancetta is a product that is safe for consumption which complies with all the prescribed conditions for dry-cured meat products. However, since certain technological processes in different facilities varied considerably, to determine their impact on other parameters of the quality of the final product, with the aim of standardization of technology and improving the quality of traditional Dalmatian Pancetta, additional research is necessary.


2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Muhammad Sayuti

PT Bumi Selawah kab.pidie is an industrial company that was founded under perhaps the industry kab.pidie engaged in furniture products are made from rattan. In a production system the company has not classifying products which require priority highest amount of raw material. This is evident from observations in 2014-2015. Where the supply of raw materials is different each year. In 2014 the company supplying raw rattan by 20 tons, which is used only 12 tons, in 2015 the company supplied 10 tons, which is used only 9 tons. The results showed that the total percentage of absorption of funds amounting to 99.6%, where the cumulative percent of items of goods, Rattan Semanow (24-29) 11.11%, Rattan Semanow (40) 22.22%, Rattan Semanow (35-39) 33.33%, Rattan Semanow (18-23) 44.44%, 55.55% Track Rattan, Rattan Fega 66.66%, Semanow (30-34) 77.77%, Semanow (15-17) 88, Rattan Semanow 88% and 99.99%. There are 4 items that belong to class A, which supplies high-end, inventories are valued are classified in class B, and supplies the low value belongs to the class C so that the company can determine how much cane is needed for each category of the classification of the raw materials of rattan these, and order can be made as needed.Keywords: Inventory, ABC method, Rattan


Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  


2016 ◽  
Vol 881 ◽  
pp. 383-386 ◽  
Author(s):  
Raimundo J.S. Paranhos ◽  
Wilson Acchar ◽  
Vamberto Monteiro Silva

This study evaluated the potential use of Sugarcane Bagasse Ashes (SBA) as a flux, replacing phyllite for the production of enamelled porcelain tile. The raw materials of the standard mass components and the SBA residue were characterized by testing by XRF, XRD, AG, DTA and TGA. Test samples were fabricated, assembled in lots of 3 units and sintered at temperatures of 1150 ° C to 1210 ° C. The results of the physical properties, mechanical properties and SEM of the sintered samples, showed that the formulation, G4 - in which applied 10% of SBA replacing phyllite, sintering temperature 1210 ° C showed better performance as the previously mentioned properties due to the formation of mullite crystals, meeting the prerequisites of standards for enamelled porcelain tile, while reducing the environmental impact and the cost of production.


2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Dwi Septiyana Sari ◽  
◽  
Susanti Sundari

Abstract This study discusses the use of fly ash waste from coal burning on the manufacture of PCC (Portland composite cement) at PT. XYZ Lampung. The purpose of this research is to look at the technical studies and the efficiency of raw materials in the use of fly ash in cement making, in this case PCC cement (Portland Composite Cement). The steps taken in analyzing the data in this study were viewed from a technical aspect by means of a physical test, namely the cement compressive strength test at the age of 3 days, 7 days, and 28 days using the Compression Testing Machine. This test was conducted to see the comparison of the compressive strength of PCC cement using limestone and fly ash as raw materials, then calculate the difference in raw material costs in the year before and after the replacement of limestone with fly ash. The results showed that cement with the addition of fly ash after 3 days, 7 days and 28 days had an increased compressive strength value, which increased 21.69%, 16.07% and 8.05% respectively of the compressive strength of cement using limestone. The use of fly ash as a substitute for limestone has an effect on the cost of raw materials, where the difference between the cost of raw materials in 2019 and the cost of raw materials in 2018 is Rp. 39,440,952,074.


10.5219/1183 ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 806-814
Author(s):  
Marija Zheplinska ◽  
Mikhailo Mushtruk ◽  
Volodymyr Vasyliv ◽  
Olena Deviatko

This scientific work demonstrates the stages of the process of inspiring the spicy aromatic raw materials of Badian, which is added to the craft beer in the process of its digestion. In addition, the work shows an analysis of the composition of spicy aromatic raw materials which will be used as an additive. The research proves the rational quantity and concentration of alcoholic spiro-aromatic raw materials for beer and determines the effect of alcoholic spiro-aromatic raw materials on beer indices. We have clarified the organoleptic and physicochemical parameters of beer with spicy aromatic raw materials Badian and composition based on infusions of Badian and cinnamon. As a result, we received water-alcohol infusions of spicy aromatic raw materials and developed new types of beer on their basis. On the basis of the conducted studies, the regression equation of the dependence of the content of actual dry substances and the volumetric fraction of alcohol from the change in the amount of spray-aromatic raw material and alcohol concentration in the alcohol-alcoholic infusion of spin-aromatic raw materials was obtained. In addition, we conducted calculations on the cost-effectiveness of adding these types of spiced aromatic raw materials to beer.


2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.


Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.


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 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.


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