scholarly journals Analisis Perbandingan Persediaan Optimum dengan Metode Lot for Lot, Period Order Quantity dan Economic Part Period

Author(s):  
Monanda Wandita Rini ◽  
Nessa Ananda

PT. X is a company engaged in the production of electrical and electronic equipment, one of its products is camera. This research aims to compare the inventory policies that have been implemented by the company with other dynamic deterministic models. In the production process, the company uses a stock policy with the Lot for Lot (LFL) method, but the total costs incurred by the company and the frequency of ordering are still quite high. This research aims to compare the inventory policies that have been implemented by the company with other dynamic deterministic models, such as Period Order Quantity (POQ) and Economic Part Period (EPP) methods so that the optimal inventory method can be determined. The results of this study indicate that the Economic Part Period (EPP) is the optimal method with a total cost of Rp. 69,284,600 and the order frequency is 7 times.

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


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


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.


2020 ◽  
Vol 13 (1) ◽  
pp. 31-42
Author(s):  
Dwiky Guntara ◽  
M. Irwan Padli Nasution ◽  
Adnan Buyung Nasution

Mirado slipper home industry is a company that controls production materials such as alaska, lower thread, wedding nails, leather layers, Japanese glue, PU glue, latex glue, slipper box, tissue and sandals. This inventory system performs procurement of goods which results in a buildup of raw materials. Every time you order material, the production of mirado sandals keeps ordering, but it is not yet effective and efficient. Researchers conduct research to minimize the supply of economical supplies, so as to increase operational activities. The data needed in this study, used direct data collection techniques, namely, observation, interviews and literature studies. This application uses the PHP Hypertext Preprocessor programming language, MySQL as a database, Xampp as a web server. To control these production materials, researchers here use the EOQ (Economic Order Quantity) method, which is to find out the number of purchases of production materials, the total cost of production inventory, the frequency of ordering production materials and to know the point of reordering, in the form of a web application. With the development of this application, effective and efficient results are obtained in minimizing the supply of production materials.


2020 ◽  
Vol 22 (2) ◽  
pp. 108-115
Author(s):  
Chandra Wijaya ◽  
Celvin Santonius ◽  
Jusra Tampubolon ◽  
Irwan Budiman

Abstract. Persediaan bahan baku merupakan bahan terpenting dalam produksi yang dilakukan oleh perusahaan. Pengendalian persediaan terhadap kuantitas bahan baku yang dilakukan gudang juga merujuk kepada proses produksi. Bahan baku dapat diperoleh dari supplier atau perusahaan yang menghasilkan bahan baku.Tujuan penelitian ini adalah untuk mengetahui total biaya persediaan semen dan mengetahui batas minimal dan maksimal untuk pemesanan semen yang harus dilakukan oleh perusahaan Cv.XYZ. Metode analisis data yang digunakan adalah Metode Period Order Quantity POQdansizing Lot For Lot didapatkan dengan Metode sizing Lot For Lot adalah metode yang memiliki biaya yang paling rendah yaitu sebesar Rp 712,136 bila dibandingkan dengan metode Period Order Quantity (POQ)  dengan biaya sebesar Rp 909,904 dan batas minimal dan maksimal pembelian semen adalah 90 sak. Abstrak. Inventory of raw materials is the most important material in production carried out by the company. Inventory control of the quantity of raw materials carried out by the warehouse also refers to the production process. Raw materials can be obtained from suppliers or companies that produce raw materials. The purpose of this study was to determine the total cost of cement supply and determine the minimum and maximum limits for ordering cement that must be carried out by a Cv Company. XYZ. The data analysis method used is the Period Order Quantity (POQ) Method and the Map Control Method is obtained by the Sizing Lot For Lot method which has the lowest cost of IDR 712,136 when compared to the Period Order Quantity (POQ) method with a fee of IDR 909,904 and the minimum and maximum limit for buying cement is 90 cigarettes.


2019 ◽  
Vol 18 (2) ◽  
pp. 116
Author(s):  
Prima Fithri ◽  
Alizar Hasan ◽  
Fadhita Maisa Asri

Inventory control is a very important issue. It is because the amount of inventory will determine or affect the smoothness of the production process as well as the effectiveness and efficiency of the company. PT Semen Padang is a manufacturing company that produces 10,400,000 tons of cement per year. The achievement of the cement production target at this company depends on the availability of raw materials needed in the cement production process itself. Gypsum is an additional material of the cement production process which is very important because it is a raw material that must exist in the process of making cement. So, if the inventory of gypsum cannot meet the needs of production, then the production process of cement making will be disrupted. PT Semen Padang is using the Min-Max method for inventory control. But the costs are quite high. The cost of inventory can be minimized by using another method such as EOQ (Economic Order Quantity). The conclusions of this research are in 2016 by using EOQ method, the optimal order quantity is 32,073 ton per order, and the frequency is 9 times in a year with total cost Rp. 4,757,673,813.48, and in 2017, the optimal order quantity is 34,856 tons per order and the frequency is 9 times in a year with total cost Rp. 9,694,805,608.36.


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 (2) ◽  
pp. 68-75
Author(s):  
Erik Suyanto ◽  
Andhika Mayasari ◽  
Nur Kholis

The controlling planning of raw material needs in a company is very important to keep productivity on production activityand its influence on the material procurement cost. UD. Jaya Abadi Solution is one of the company that produces various fodder from the waste of animal feed manufacturing factory. The fluctuation often happens in raw material availability for production process especially “tumpi” raw materialwhich causes the production process is not optimal. The purpose of the research is to control “tumpi” raw material availability by using Economic Order Quantity (EOQ) method and Period Order Quantity (POQ) methodand to know the different cost between the company calculation and EOQ and POQ methods caculations. The methods used in this research are Economic Order Quantity (EOQ) method and Period Order Quantity (POQ) method, these methods are expected to be able to cope the fluctuation of the “tumpi” raw material availability. Based on the result of the research using Economic Order Quantity (EOQ) method and Period Order Quantity (POQ) method yielded is EOQ value of 220 tons with total cost of Rp. 113.165.509, while POQ value is 205 tons with the total cost of Rp. 113.285.546. The different cost produced is 19 % compared to the company total cost.


2021 ◽  
Vol 13 (1) ◽  
pp. 49-61
Author(s):  
Sandi Julianto

: This research to determine the policy of controlling raw material inventory in a company if it uses the Economic Order Quantity (EOQ) method with current company policy. The data used in the form of data about the main raw material needs and the costs incurred in ordering and storing during 2017-2019. Data collection techniques by examining company documents. The research method used is descriptive discussion that is to make a systematic picture using the object under study. The results of the analysis are known to control raw material inventory at UD. Jaya Abadi Putra Kedungpring Lamongan can be concluded as follows (1) The optimal number of raw material inventory purchases using the economic order quantity method in 2017 is 176.93 m3 with a purchase frequency of 16 times, in 2018 amounting to 170.58 m3 with purchase frequency 16 times, in 2019 is 165.72 m3 with a purchase frequency of 16 times. And the total cost of raw material inventory of the company in the calculation of economic order quantity in 2017 is Rp. 962,606.69 in 2018 amounting to Rp. 1,063,484.4, in 2019 amounting to Rp. 1,112,250,3. (2). Safety stock / Safety Stock according to the results of the calculation of economic order quantity in 2017 is 29 m3, in 2018 is 24.33 m3, in 2019 is 19.84. Reorder points according to the calculation of economic order quantity in 2017 amounted to 57.14 m3, in 2018 amounted to 52.23 m3, in 2019 amounted to 46.96 m3.


2020 ◽  
Vol 17 (1) ◽  
pp. 51-57
Author(s):  
N K Sretiani ◽  
A I Jaya ◽  
N Nacong

PT. Buccheri Indonesia is a company engaged in the sale of shoes, sandals and bags. These days the high level of competition in the shoes and sandals industry makes every manufacturer of shoes and sandals must pay close attention to market changes. Inventory is the most important thing in a company and has an important influence on business functions, especially the operational functions of marketing, which includes ordering costs and storage costs, so inventory optimization is needed. In this study, the author uses the Economic Order Quantity method to optimize shoes inventory. This study aims find to are out the point of reorder, order frequency, and comparison between company policy and Economic Order Quantity method. PT. Buccheri Indonesia stipulates the number of orders on each time order is 5,943 pairs of shoes, with the frequency of ordering 48 times/year, and the inventory’s total cost is Rp.406,843,938. While using the Economic Order Quantity method the number of orders on each time is 7,214 pairs of shoes, the frequency ordering 39 times/year, and the inventory’s total cost is Rp.396,776,965.06. So, the difference cost of company policies and by using the Economic Order Quantity method, is Rp.10,066,972.94,-


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