ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PAPAN GUNA MENCAPAI EFISIENSI PENGGUNAAN DANA PADA PT. CAHAYA MURNI TIMUR JAYA SORONG

Abstract

ABSTRACT

This research aims to find out how to control raw material supplies in an effort to make efficient use of funds at PT. Cahaya Murni Timur Jaya Sorong. The data analysis method used is quantitative descriptive analysis. The data obtained in this research is secondary data in the form of financial reports on purchases of board raw materials and board raw material inventory reports for 2022 obtained from employees in the finance department and the head of the raw materials warehouse. This research contains data obtained directly from PT. Cahaya Murni Timur Jaya Sorong, which includes data on the use of board raw materials in 2022, data on purchasing board raw materials in 2022, ordering costs for board raw materials in 2022, and storage costs for board raw materials in 2022. Then the data is processed by comparing the control methods used by the Company with raw material control using the Economic Order Quantity method to produce more efficient use of board raw material inventory costs. Based on the results of this research, using the Economic Order Quantity method can provide more efficient inventory costs.

Keywords: raw material control, Economic Order Quantity, cost efficiency.