ANALISIS MANAJEMEN PERSEDIAAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY DAN REORDER POINT DALAM PENGENDALIAN PERSEDIAAN GAS LPG 3 KG PADA SPBE PT.BCP CIREBON

Abstract

Management accounting in inventory management is critical in determining the
amount of inventory by company management. Demand rises and falls as a result
of public demand. When the price of 3 kg LPG gas rises due to increased public
demand, it can cause a shortage of goods, resulting in price instability in the
market. The aim of this study was to determine the analysis of 3 kg LPG gas
inventory management in determining the optimal quantity using the Economic
Order Quantity (EOQ) method, determining the right Reorder Point (ROP),
efficient total inventory-costs, and safety stock inventories in controlling the
supply of LPG gas at SPBE PT BCP Cirebon. This study utilized the descriptive qualitative research method with primary and secondary data sources. The
conclusion shows that (EOQ) and (ROP) methods are more effective and efficient
if they can be applied to SPBE PT BCP. The average purchase quantity of the
most optimal inventory EOQ method is 58,092 kg with a frequency of 184 times
per year, safety stock quantity is 102,900 kg, ROP will be conducting if the
remaining inventory is 138,214 kg, and the total cost of inventory is more efficient
at Rp. 61,037,316.6