Inventory Control Analysis Using the Economic Order Quantity Method in the CV. Melai Fresh
Rudi Abdullah(a*), Samsul Bahari Bahar(b), Asrianti Djawa(c) dan La Ode Dedi Abdullah(d)
a) Accounting Study Program, Faculty of Economics, Buton Muhammadiyah University. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
*rudiabdullah[at]umbuton.ac.id
b) Department of Civil Engineering, Faculty of Engineering, Buton Muhammadiyah University. . Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
c) Department Of Law, Faculty of Law, Universitas Muhammadiyah Buton. Jl. Betoambari No 36 Kota Baubau, 93712, Indonesia
d) Department of Development Economic, Faculty of Economic, Universitas Halu Oleo. Kampus Baru Andonohu No 36 Kota Kendari, 93561, Indonesia
Abstract
This study aims to determine the Analysis of Inventory Control Using the Economic Order Quantity Method in CV. Melai Fresh, data collection is done by using a preliminary survey, literature study and field survey. Data analysis uses descriptive analysis. The results of this study indicate that the number of purchases of 240 ml cup packaging materials and cartons according to EOQ calculation is 17,691,504 240 ml cups and carton boxes are 368,573 cartons. Savings on inventory costs of 13.84% are around Rp 57,645 for 240 ml cup packaging raw materials per year and cardboard box packaging raw materials around 5.88%. The safety stock amounted to 447,306, 240 ml cup packaging and carton boxes around 9,319 cartons, with ordering frequency as much as 15 times a year. In addition it was found that a maximum inventory of 1,884,697 cups and 34,295 carton boxes with reorder points of 860,088 cups and 17,919 cartons.
Keywords: Inventory Control, Economic Order Quantity Method
Topic: Economics