INVENTORY CONTROL DAN PERENCANAAN PERSEDIAAN BAHAN BAKU PRODUKSI ROTI PADA PABRIK ROTI BOBO PEKANBARU
Juliana Puspika dan Desi Anita
Program Studi Akuntansi, STIE PELITA INDONESIA
ABSTRAK
This research was intended to determine the optimal arrangement of raw
materials’ supply; in this case focusing on the flour items which was based on
Economic Order Quantity method. Also, to prove the effectiveness of this method
in increasing the supply control and flour supply arrangement in Pekanbaru Bobo
Bread Factory. This is a descriptive research. The data collection techniques are
interview, observation, and notes. The analysis method applied is Economic
Order Quantity (EOQ), Safety Stock, Reorder Point, and Significant Test (t test).
The result revealed that using Economic Order Quantity has saved more expense
compared to the current manual calculation used by the factory. Economic Order
Quantity method had saved 67,06% or Rp8.154.569,27 in three years (2010 –
2012). Based on the significant test, the t value was 5,77 because t cost is bigger
than t table, so the EOQ method is decent to be applied in Pekanbaru Bobo Bread
Factory. It is suggested and recommended to the factory management to consider
the use of EOQ method to minimize the material’s
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