Hidawan, Yudi and Fatih, Cholid and Saty, Fadila Marga (2017) ANALISIS NILAI PERSEDIAAN BAHAN BAKU JAGUNG PADA PERUSAHAAN PT Q. Makalah Ilmiah Mahasiswa.
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Abstract
PT Q uses corn raw material as the main raw material for making laying chicken feed to more than 50% of its use compared to other materials that require corn inventory must always exist and also controlled (Lestari, 2015). The purpose of this research is to explain the mechanism of acceptance of corn raw material, production process, analyze value of cost of goods purchased, cost of goods sold, and ending inventory. Data analysis method used is descriptive qualitative data analysis and quantitative descriptive. Quantitative descriptive analysis tool is using FIFO and average. The problem of corn raw material inventory is the different conditions of use of raw materials in the field with recording in the accounting section, purchasing and disbursement imbalances and dry conditions, so that the value of inventory is important for the company. The result of data processing analysis by FIFO method shows the value of Purchase Price, Cost of Goods Sold, and Cost of Goods of End of Inventory is bigger than using the average method. Keywords: Raw Materials, FIFO, Inventory, Average.
| Item Type: | Article |
|---|---|
| Subjects: | S Agriculture > S Agriculture (General) |
| Divisions: | > Prodi Agibisnis > Prodi Agibisnis |
| Depositing User: | Mr Wanto Wiyadi |
| Date Deposited: | 05 Sep 2017 02:00 |
| Last Modified: | 05 Sep 2017 02:01 |
| URI: | http://repository.polinela.ac.id/id/eprint/11 |
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