VOlUME 06 ISSUE 08 AUGUST 2023
1I Made Bagus Sindu Putra Dadri, 2Ni Ketut Purnawati
1,2Faculty of Economics and Business, Udayana University, Denpasar, Bali, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v6-i8-81Google Scholar Download Pdf
ABSTRACT
Inventory management must be considered by the company so that the inventory costs incurred do not burden the company too high and anticipate the occurrence of inventory shortages. This research was conducted at UD Nuada Truss Tabanan branch with the aim of knowing whether the performance of inventory management is optimal or not. This study uses descriptive analysis techniques using quantitative and qualitative data obtained from observations and interviews. This descriptive analysis technique will be explained in stages starting with ABC analysis, calculating EOQ, safety stock, reorder point, maximum inventory, inventory turnover, and total inventory cost. The results showed that the inventory management implemented by UD Nuada Truss Tabanan branch was not optimal. This is shown by the comparison of the total inventory cost incurred by the company's inventory management which is higher than the inventory management using the EOQ method. the total inventory cost incurred by the company's inventory management was IDR 69,074,629, while the inventory management using the EOQ method was IDR 53,038,890. The application of inventory management using the EOQ method provides efficiency to the company in the amount of IDR 16,035,739 (23.22%).
KEYWORDS:ABC analysis, EOQ, safety stock, reorder point, total inventory cost
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