ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA CV PABRIK KRETEK SHELLA

Abstrak

This research was entitled: “Analisis Perencanaan Dan Pengendalian Persediaan Barang Dagang Pada CV Pabrik Kretek Shella”. This research aims to understand and analyze the planning and control of merchandise inventory at CV Pabrik Kretek Shella from 2019 to 2023. This study employs a descriptive qualitative approach with both secondary and primary data sourced from the company's financial reports, as well as reference books, journals, and other media. Data collection techniques include interviews and documentation conducted directly at the related company. The methods used in the analysis are Safety Stock, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods to determine merchandise inventory. The results of this study indicate that CV Pabrik Kretek Shella's planning and control of its merchandise inventory are still not optimal, and the company does not plan effectively in setting the inventory budget. By using the Safety Stock, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods, the findings show that the methods currently used by CV Pabrik Kretek Shella have been detrimental to the company in terms of high inventory handling costs, reduced sales profits, and increased leftover inventory.