Optimization of Trade Product Inventory Using Activity Based Costing Analysis

Venus Khatta Salsabillah, Ni Luh Putu Hariastuti

Abstract


Merchandise inventory is one of the assets that requires significant capital investment. If inventory is not managed properly, it can result in high storage costs, the risk of inventory shortages, or even expired products. Therefore, it is important to have the right strategy in managing inventory. This study aims to classify inventory items owned by UD. XYZ in order to minimize inventory costs by focusing inventory procurement on high-value priority items. The method used in this study is Activity Based Costing analysis (ABC). The results of this study are based on the ABC classification there are 7 types of goods that fall into category A or priority are Aoka, Roma sandwich, My jelly, Slai olai, Trick, Choco pie, and Chiki balls. Where these 7 types of goods need special attention in terms of inventory management because they absorb the most investment funds from the total goods owned. By knowing these items, companies can focus on more precise inventory management, including in terms of procurement, storage, and inventory control. This can help UD. XYZ reduces unnecessary storage costs and ensures optimal availability of goods. The results of this study can contribute to the understanding of the application of the ABC method in the context of merchandise inventory management.

 

Keywords: ABC Analysis, Classification, Inventory, Optimization


Full Text:

PDF

References


D. rosa Indah, L. Purwasih, and Z. Maulida, “Pengendalian Persediaan Bahan Baku Pada PT. Aceh Rubber Industries Kabupaten Aceh Tamiang,” J. Manaj. dan Keuang., vol. 7, no. 2, p. 157, 2018, doi: 10.33059/jmk.v7i2.814.

M. R. Isnantoro and N. L. P. Hariastuti, “Analisa Penggunaan Lot Sizing Dalam Perencanaan Persediaan Bahan Baku Dengan Menggunakan Metode Material Requirement Planning Di Pt. Xyz,” 2023.

P. E. Yuliana and S. Rahayu, “Analisis Pengaruh Penerapan Metode DRP Terhadap Bullwhip Effect Pada Rantai Suplai,” J. Inf. Syst. Hosp. Technol., vol. 1, no. 02, pp. 42–46, 2019, doi: 10.37823/insight.v1i02.46.

D. Levia, “Analisis Proses Produksi CPO Untuk Mengidentifikasi Faktor-Faktor Yang Mempengaruhi Kualitas Mutu CPO,” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. 2, pp. 82–89, 2023.

N. A. Pratama, M. Z. Dito, O. O. Kurniawan, and A. Z. Al-Faritsy, “Analisis Pengendalian Kualitas Dengan Metode Seven Tools Dan Kaizen Dalam Upaya Mengurangi Tingkat Kecacatan Produk,” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. 2, pp. 53–62, 2023.

D. N. Setiawan, E. Mulyana, K. A. Rokhim, R. Nurraudah, and F. Yuamita, “Perancangan Produk E-Fruitcard Bagi Penyandang Tunagrahita,” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. I, pp. 1–7, 2023.

L. M. M. Ramdani, A. Z. Al Farity, and A. Z. Al Faritsy, “Analisis Pengendalian Kualitas Pada Produksi Base Plate R-54 Menggunakan Metode Statistical Quality Control Dan 5S,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. II, pp. 85–97, 2022.

D. Prasisti and Y. A. Nugroho, “Optimasi Penjadwalan Produksi untuk Meminimalkan Makespan dengan Pendekatan Particle Swarm Optimization dan Genetic Algorithm,” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. 2, pp. 111–118, 2023.

D. Daniswari, “6 Fakta Kabupaten Nganjuk, ‘Kota Angin’ Penghasil Bawang Merah Terbesar di Jawa Timur,” kompas.com, 2022. .

B. W. D. Nugroho, N. J. K. Jakti, M. A. N. Rochman, and A. J. Nugroho, “Analisis Pengendalian Kualitas Produk Gula Dan Biaya Kualitas Dalam Menunjang Efektivitas Produksi:(Studi Kasus: PT Madu Baru Pg Madukismo),” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. 2, pp. 72–81, 2023.

A. Syafitrah, A. Suhaini, M. F. Tonaji, and M. Syukri, “Analisa Standard Operating Procedure (SOP) Produksi PK (Palm Kernel) Menjadi PKE (Palm Kernel Expeller) Area KCP (Kernel Crushing Plant),” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. I, pp. 19–24, 2023.

A. Dewangga and S. Suseno, “Analisa Pengendalian Kualitas Produksi Plywood Menggunakan Metode Seven Tools, Failure Mode And Effect Analysis (FMEA), Dan TRIZ,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. 3, pp. 243–253, 2022.

E. Megawati, W. S. Saputra, Y. Attaqwa, and S. Fauzi, “Edukasi Pengurangan Resiko Terjadinya Musculoskeletal Disorders (Msds) Dini, Pada Penjahit Keliling Di Ngaliyan Semarang,” J. BUDIMAS, vol. 03, no. 02, pp. 450–456, 2021.

A. Z. Al Faritsy, “Analisis Pengendalian Kualitas Produk Ember Cat Tembok 5kg Menggunakan Metode New Seven Tools:(Studi Kasus: PT. X),” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. 3, pp. 231–242, 2022.

A. Wicaksono and F. Yuamita, “Pengendalian Kualitas Produksi Sarden Mengunakan Metode Failure Mode And Effect Analysis (FMEA) Dan Fault Tree Analysis (FTA) Untuk Meminimalkan Cacat Kaleng Di PT XYZ,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. III, pp. 145–154, 2022.

A. Wicaksono and F. Yuamita, “Pengendalian Kualitas Produksi Sarden Mengunakan Metode Failure Mode and Effect Analysis (FMEA) Untuk Meminimumkan Cacat Kaleng Di PT. Maya Food Industries,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, pp. 1–6, 2022, doi: https://doi.org/10.55826/tmit.v1iI.6.

E. Sarwono, M. J. Shofa, and A. Kusumawati, “Analisis Perencanaan & Pengendalian Persediaan Bahan Baku Roti Pada UKM Produksi Roti,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. 4, pp. 349–360, 2022.

R. Susanti, D. S. Ramadhan, P. P. Arwi, and M. Siregar, “Analisis Oil Losses Pada Stasiun Perebusan Produksi Crude Palm Oil (CPO) Menggunakan Metode Statistical Process Control (SPC),” J. Teknol. dan Manaj. Ind. Terap., vol. 2, no. 2, pp. 98–110, 2023.

A. Anastasya and F. Yuamita, “Pengendalian Kualitas Pada Produksi Air Minum Dalam Kemasan Botol 330 ml Menggunakan Metode Failure Mode Effect Analysis (FMEA) di PDAM Tirta Sembada,” J. Teknol. dan Manaj. Ind. Terap., vol. 1, no. I, pp. 15–21, 2022, doi: https://doi.org/10.55826/tmit.v1iI.4.

D. Guslan and I. Saputra, “Analisis Pengendalian Inventori Dengan Klasifikasi ABC dan EOQ Pada PT Nissan Motor Distributor Indonesia.,” J. Logistik Bisnis, vol. 10, no. 1, pp. 73–77, 2020.

E. Supriyadi and R. Nurdewanti, “Pengendalian Persediaan Bahan Baku dengan Metode Activity Based Costing (ABC) dan Economic Order Quantity (EOQ) di CV. XYZ,” Briliant J. Ris. dan Konseptual, vol. 7, no. 1, p. 211, 2022, doi: 10.28926/briliant.v7i1.888.

S. S. Mahagaonkar and P. A. A. Kelkar, “Application of ABC Analysis for Material Management of a Residential Building,” Int. Res. J. Eng. Technol., vol. 4, no. 8, pp. 614–620, 2017.

O. Duran and P. S. L. P. Afonso, “An activity based costing decision model for life cycle economic assessment in spare parts logistic management.,” Int. J. Prod. Econ., vol. 222, no. 107499, 2020.

C. W. Zheng and M. Y. Abu, “Application of activity based costing for palm oil plantation.,” J. Mod. Manuf. Syst. Technol., no. 2, pp. 1-14., 2019.

R. JAELANI, “Implementasi Analisis Abc, Forecasting Dan Economic Order Quantity (Eoq) Untuk Meningkatkan Kelancaran Proses Operasi,” (Doctoral dissertation, Universitas Mercu Buana Jakarta), 2020.

R. L. Siregar, “Analisis Pengendalian Persediaan Bahan Baku Laundry Linen untuk Mengoptimalkan Persediaan di RSUD Dr. Pirngadi Kota Medan,” (Doctoral dissertation, Universitas Sumatera Utara)., 2021.




DOI: http://dx.doi.org/10.24014/sitekin.v21i1.23152

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 SITEKIN: Jurnal Sains, Teknologi dan Industri



Editorial Address:
FAKULTAS SAINS DAN TEKNOLOGI
UIN SULTAN SYARIF KASIM RIAU
Kampus Raja Ali Haji
Gedung Fakultas Sains & Teknologi UIN Suska Riau
Jl.H.R.Soebrantas No.155 KM 18 Simpang Baru Panam, Pekanbaru 28293
Email: sitekin@uin-suska.ac.id
© 2023 SITEKIN, ISSN 2407-0939

SITEKIN Journal Indexing:

Google Scholar | Garuda | Moraref | IndexCopernicus | SINTA


Creative Commons License
SITEKIN by http://ejournal.uin-suska.ac.id/index.php