PERENCANAAN DAN PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN BARANG DAGANG PADA CV. PELUMASINDO KALBAR

Oktawi Liana B51111102

Abstract


CV. Pelumasindo Kalbar is the sole distributor in the sale of oil Petronas in West Kalimantan. In obtaining and storing inventories of course incurs costs associated with the procurement of supplies, among others, the cost of ordering and storage costs. To that required planning and good control of inventories, due to planning and poor control would lead to delays in sales activity and will lead to higher costs or risk losing customer which will affect the profits to be obtained bythe company.

In this study, the authors use a case study on the CV. Pelumasindo Kalbar. In order to determine the planning and internal control over merchandise inventory at CV. Pelumasindo Kalbar. In the analysis of the data, the technique used is quantitative analysis and qualitative analysis based on the method Economic Order Quantity (EOQ) and analysis of internal control over merchandise inventory.

The results showed that: if the company using Economic Order Quantity (EOQ) it can save total inventory costs incurred by the company, and internal control systems of the merchandise inventory in this company by using the method of internal control is the Internal Control Questionnaire (ICQ), Flowchart and Compliance Test is generally effective.

Keywords: Economic Order Quantity (EOQ), Reorder Point (RP), Internal Control Questionnaire (ICQ), Flowchart, Compliance Test.


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