Perencanaan Dan Pengendalian Biaya Persediaan Bahan Baku Daging Sapi Guna Mengefisiensi Biaya Pada UD. Putri Binoni Kupang

MAN, Stanis and WUTUN, Maria B.M.G. (2021) Perencanaan Dan Pengendalian Biaya Persediaan Bahan Baku Daging Sapi Guna Mengefisiensi Biaya Pada UD. Putri Binoni Kupang. Perencanaan Dan Pengendalian Biaya Persediaan Bahan Baku Daging Sapi Guna Mengefisiensi Biaya Pada Ud. Putri Binoni Kupang, 11 (1). pp. 1-10. ISSN ISSN: 2088-4745

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Abstract

UD Putri Binoni Kupang is not free daily from the problem of raw materials provision. Until now, UD Putri Binoni plans the raw materials provision only using estimation without an accurate planning and calculation. Referring to the existing data, it is found out that UD. Putri Binoni has the raw materials excess resulted in huge stock of beef in the warehouse. This study aims to know the most economic order amount in once order, the point of reorder, the available beef safety stock and the Total Inventory Cost of beef from July 2019 up to December 2019 at UD. Putri Binoni Kupang. The results of this study show that the EOQ calculation is very efficient. It is found out that since July 2019 to December 2019 the accurate EOQ as much as 2.435 kg beef or if transferred in Rupiah as much as Rp194.800.000, the beef Safety Stock is 58 kg, the beef Re-Order Point is 116 kg and the Total Inventory Cost is Rp.11.689.995. If it is compared to TIC of this enterprise, there is a difference of Rp. 1.910.005. Based on these results, it is suggested to UD. Putri Binoni Kupang to apply the EOQ calculation in order to know the optimum raw materials amount in every raw materials purchasing

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