REVIEW ON RAW MATERIAL INVENTORY PLANING AND CONTROL OF SMALL CRAB AT PT. TOBA SURIMI INDUSTRIES MEDAN INDUSTRIAL ESTATE (KIM) II DELISERDANG
DOI:
https://doi.org/10.31289/jkbm.v1i1.1401Keywords:
Inventory Planning and Control, Montecarlo Simulation, Stochastic Inventory ModelAbstract
PT. Toba Surimi Industries is a company that operated in sea product processing and export. One of exported product is processed and frozen pasteurized small crab. The small crab is important raw material for company as a determining factor of the production process and selling. The obstacle faced by PT. Toba Surimi Industries in supply of raw material is the scarce of crab as seasonal product and depend on the supplier. Therefore, PT. Toba Surimi Industries buys the crab in big volume that causes the number of inventory over than the required material. This condition causes the higher of investment in inventory. Based on this condition, the problem formulation are (1) What the raw material inventory planning and control of the small crab by PT. Toba Surimi Industries, (2) How the company do the raw material inventory planning and control in order to avoid over or under inventory level. The objective of this research are (1) to study the raw material inventory planning and control of small crab applied by company, (2) to design effective inventory planning and control to avoid the over or under raw material inventory. Based on the estimation of export volume of small crab using Montecarlo simulation method, the company can use it as input to predict the future selling volume and to determine the required raw material.
References
Carter, William K dan Miltorn F. Usry, Akuntansi Biaya, Edisi 13, Salemba Empat, Jakarta, 2001.
Cyril, Harold, Manajemen Persediaan, Edisi Dua, Terjemahan Andri Pratama, Salemba Empat, Jakarta, 2001.
Edward J. Blocer, Kung H. Chen dan Thomas W. Lin, Manajemen Biaya, Edisi Pertama, Buku 2, Salemba Empat, Patria, Jakarta, 2001.
Hartanto, Akuntansi untuk Usahawan, Edisi Revisi, LPFE Universitas Indonesia, Jakarta, 2007.
Harahap, Sofyan Syafri, Budgeting Peranggaran Perencanaan Lengkap untuk Membantu Manajemen, Edisi I, PT. Raja Grafindo Persada, Jakarta, 2001.
Hendra Kusuma, Manajemen Produksi Perencanaan dan Pengendalian Produksi, ANDI, Yogyakarta, 2004.
Harsono, Manajemen Pabrik, Cetakan Kedua, Penerbit Balai Pustaka Aksara, Jakarta, 2001
Heizer, Jay dan Render!, Barry, Manajemen Operasi (Operation Managament), Edisi Ketujuh, Buku I, Terjemahan oleh Dwianoegrahwati Setyaningsih dan Indra Almahdi, Person Education. Inc. UPPEN Sadie Riven. New Jersey, 2004.
Jay. M. Smith dan K. Fred Skousen, Intermediate Accounting, Jilid I, Edisi VIII, Terjemahan Widjajanto Nugroho, Penerbit Erlangga, Jakarta, 2001.
James D. Wilsom dan John B. Campbel, Tugas Akuntan Manajemen, Edisi IV, Terjemahan Tjintjin Fenix Tjendera, Erlangga, Jakarta, 2000
M. Narafin, Penganggaran Perusahaan, Salemba Empat, Jakarta, 2004.
Pardede Pontas M., Manajemen Operasi dan Produksi, Teori, Model, Kebijakan, Edisi ke VIII, Andi, Yogyakarta, 2007.
Robert N, Antony dan Govindarajan, Vijay, Sistem Pengendalian Manajemen, Buku I, Salemba Empat, Jakarta, 2000.
Rangkuti, Fredy, Manajemen Persediaan Aplikasi di Bidang Bisnis, Edisi Kedua, Cetakan Keempat, Raja Grafinda Perkasa, Jakarta, 2000.
Rangkuti, Freddy, Manajemen Persediaan, Edisi II, PT. Raja Grafindo Persada, Jakarta, 2000.
Richard I. levin, David S. Rubin, Joel P. Simson, Quantitave Apraches to Management (Pengambilan Keputusan Secara Kuantitatif), Terjemahan oleh Nartanto, Raja Grafindo Persada, Jakarta. 1995.
Sutrisno, Penganggaran Perusahaan, Edisi Pertama, Mitra Wacana Media, Jakarta, 2003.
Sutrisno, Penganggaran Perusahaan, Edisi Pertama, Mitra Wacana Media, Jakarta, 2003.
Supriyono, A.R, Akuntansi Biaya: Perencanaan dan Pengendalian Biaya Serta Pembuatan Keputusan, Edisi II, BPFE UGM, Yogyakarta, 2000.
Sugiono, Metode Penelitian Bisnis, Edisi I, Alfabeta, Bandung, 2008.
Usry, Milton. Lawrence H. Hammer, Akuntansi Biaya, Perencanaan dan Pengendalian, Alih Bahasa: Alfonsus Sirait dan Herman Wibowo, Erlangga Jakarta, 1995.
Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, Salemba Empat, Jakarta, 2009.
Nasution, S. M. Thomas, Buku Peruntun Membuat Tesis Skripsi, Disertasi, Makalah, Edisi ke 2, Bumi Aksara, Jakarta, 2011.
Restu Kartiko Widi, Asas Metodologi Penelitian, Edisi Pertama, Graha Ilmu, Yogyakarta, 2010.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).