Analisis Pengendalian Persediaan Bahan Baku Kayu Menggunakan Metode Economic Order Quantity (EOQ) pada PT Mokken Citarona

Lissanahu, Ihfadl Afshih, Yuni Putri Yustisi, S.Ak., M.Sc. (2023) Analisis Pengendalian Persediaan Bahan Baku Kayu Menggunakan Metode Economic Order Quantity (EOQ) pada PT Mokken Citarona. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This report aims to determine the control of wood raw material supplies using the Economic Order Quantity (EOQ) method at PT Mokken Citarona. In this report the author calculates and compares the number of purchases of wood raw materials, the frequency of purchases of wood raw materials, safety stock, reorder points, and total inventory costs between the calculations used by the company and calculations using the EOQ method. The EOQ method is one of the inventory methods used to reduce total inventory costs based on the level of holding costs and ordering costs. Data collection methods were carried out by interviews and field observations. The data used as a basis for calculations is data on the supply of wood raw materials in 2022 from the types of teak wood, tamarind wood, mahogany wood and mango wood. Based on the calculation results, it can be seen that the number of purchases of wood raw materials according to the company was 10.6397 m3 with a purchase frequency of 20 times. Meanwhile, according to the EOQ method, the optimal number of orders to be placed is 21.7931 m3 with a purchase frequency of 6 times. The company has not yet calculated safety stock, so if it is calculated using the EOQ method, the safety stock that must be available in the company is 2,295 m3. The company also has not calculated the reorder point so that if calculated using the EOQ method, the company must reorder when inventory is at 2,301 m3. The total inventory cost calculation according to the company is IDR 15,799,997, while according to the EOQ method it is IDR 6,913,350. Based on this data, it has been compared and a conclusion has been drawn that controlling the supply of wood raw materials in 2022 using the EOQ method is more efficient and optimal than the method used by the company.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Inventory Control, Economic Order Quantity, safety stock, reorder point, total inventory costs
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 26 Oct 2023 07:06
Last Modified: 26 Oct 2023 07:06
URI: http://eprints.uty.ac.id/id/eprint/14100

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