Analisis Penerapan Metode Economic Order Quantity (EOQ) dan Penentuan Harga Jual Pada CV. Prima Abadi Jaya
DOI:
https://doi.org/10.30651/stb.v3i2.20869Keywords:
Economic Order Quantity (EOQ) method, raw material inventory, cost of goods sold, full costing method.Abstract
Printing on CV. Prima Abadi Jaya is a company engaged in the printing industry. This study aims to determine the optimal amount of raw material inventory at CV. Prima Abadi Jaya using the Economic Order Quantity (EOQ) method from January to December 2021. Data collection is carried out to calculate the optimal quantity and determine the selling price applied by the company using the full costing method. Calculation of Total Inventory Cost (TIC) if the company applies the Economic Order Quantity (EOQ) method for magazine products, the Total Inventory Cost (TIC) of raw materials is Rp. 675,005 and for book products, the Total Inventory Cost (TIC) of raw materials is Rp. 591,423. calculation of the cost of goods manufactured and the optimal selling price on the CV. Prima Abadi Jaya for magazine products is Rp. 25,268, for book products is Rp. 11,768.
References
Ahmad, Komarudin. 2007. Akuntansi Manajemen: Dasar-dasar konsep Biaya dan Pengambilan Keputusan. Edisi Revisi. Jakarta: PT. Raja Grafindo Persada.
Ana, Sarwi Endah. 2012. Analisis Pemesanan Bahan Baku Optimal Percetakan Merbabu Dengan Metode Economic Order Quantity. Diploma III. Manajemen Bisnis. Universitas Sebelas Maret.
Arikunto, S. 2006. Prosedur penelitian: Suatu pendekatan praktik. Jakarta: Rineka Cipta.
Assauri, Sofjan. 2004. Manajemen Pemasaran. Jakarta: Rajawali Press.
Baroto, T. 2002. Perencanaan dan Pengendalian Produksi. Jakarta:Ghalia Indonesia.
Fahmi, Irham. 2016. Teori dan Teknik Pengambilan Keputusan Jakarta: PT. Rajagrafindo Persada.
Hadiguna. 2009. Manajemen Pabrik: pendekatan sistem untuk efisiensi dan efektivitas. Jakarta : Bumi Aksara.
Hanggana, Sri 2006. Prinsip Dasar Akuntansi Biaya, Mediatama. Surakarta
Heizer, Jay and Render Barry. 2015. Manajemen Operasi : Manajemen Keberlangsungan dan Rantai Pasokan. Salemba Empat, Jakarta
Herawan, Chandra and Pramiudi, Udi and Edison, Edison (2013) Penerapan Metode Economic Order Quantity Dalam Mewujudkan Efisiensi Biaya Persediaan STUDI KASUS PADA PT. SETIAJAYA MOBILINDO BOGOR. Jurnal Ilmiah Akuntansi Kesatuan, 1 (3). pp. 203-214.
Indrayati, Rike. 2007. Analisis Pengendalian Persediaan Bahan Baku Dengan Metode EOQ (Economic Order Quantity) Pada PT. Tipota Furnishings Jepara. Sarjana Ekonomi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Semarang
Moleong, L. J. (2021). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya
Mulyadi, 2015 Akuntansi Biaya Yogyakarta:Unit Penerbit Dan Percetakan Akademik Manajamen Perusahaan YKPN, Edisi Kelima, h. 181.
Ranadhani, Suci. 2018. Analisis Persediaan Bahan Baku dengan Metode Economic Order Quantity Pada Industri Rumah Tangga Pia Mirah. Fakultas Ekonomi dan Bisnis. Jurusan akuntansi Universitas Muhammadiyah Makassar.
Subagyo, Pangestu. 2001. Manajemen Operasi. Yogyakarta: BPFE-Yogyakarta
Simbolon, Lolyta Damora. 2021. Pengendalian Persediaan. NTB: Forum Pemuda Aswaja.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 SUSTAINABLE JURNAL AKUNTANSI
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright
Copyright for articles published in Sustainable: Accounting Journal.
Authors must submit copyright to the journal by signing and sending the copyright assignment form (template) via email sustainable@um-surabaya.ac.id
Authors can disseminate their articles through any media.
Licence
Every work written by the author is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.