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IJSTR >> Volume 6 - Issue 7, July 2017 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Control Analysis Of Tobacco Raw Material Supplies Using Eoq Method (Economic Order Quantity) To Reach Efficiency Total Costs Of Raw Material In Pr. Sukun

[Full Text]

 

AUTHOR(S)

Wiwik Sudarwati, Umi Marfuah

 

KEYWORDS

EOQ, inventory, raw material, tobacco

 

ABSTRACT

The raw material inventory control system determines and guarantees the availability of raw material stock in the right quantity, quality and timing. The problem in this research is the procurement of raw materials of tobacco. PR. Sukun still often experiences the excess. This is related to the frequency of raw material purchases and the quantity of raw material purchases, which can lead to waste of working capital embedded in raw material inventory, raw material ordering costs and raw material storage costs. The purpose of this research is to know how to make an efficiency level in procurement of raw material inventory between EOQ method compared with policy of PR. Sukun. The type of research used is analytic descriptive type. Data analysis begins by analyzing raw material quantity comparison, total raw material inventory cost and raw material cost between PR Sukun policy with EOQ method. Based on the results of research known that by using EOQ method can be much more efficient compared to policy of PR. Sukun. The quantity and frequency of purchasing raw materials is less but still take into account the safety stock and reorder point, so the production process is not disturbed. In addition, the cost of purchasing, ordering costs and raw materials storage costs less so as to create efficiencies on the cost of raw materials inventory. PR. Sukun in the procurement of raw material inventory should use EOQ method to be more efficient, and take into account the safety stock and reorder point to avoid the inventory excess of raw materials.

 

REFERENCES

[1] Assauri, Sofjan. “Operation and Production Management”. Jakarta : Lembaga Penerbit FE UI, 2001

[2] Hansen dan Mowen. “ Akuntansi Manajemen Buku 2”. Jakarta: Salemba Empat. 2005

[3] Rander, Barry dan Jay Heizer. “The Principle of Operation Management”. Jakarta: Salemba Empat.2001.