PENERAPAN INVENTORY MANAGEMENT DALAM MENINGKATKAN PROFITABILITAS DI TOKO X KUPANG

  • Rosina Jappi Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Dianne Frisko Koan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: inventory management, profitabilitas, Economic Order Quantity, Reorder Point, Safety Stock

Abstract

Di zaman globalisasi yang dinamis ini, bisnis-bisnis berjuang untuk tetap eksis di tengah ketatnya persaingan dunia usaha. Hal ini tampak pada dunia perdagangan tekstil di mana banyak badan usaha berlomba-lomba mengelola inventory agar dapat meningkatkan profit. Melihat pentingnya peran inventory dalam badan usaha dagang, maka perlu menerapkan inventory management yang tepat agar dapat meningkatkan profitablitas. Toko X merupakan badan usaha yang bergerak dalam perdagangan tekstil yang belum menerapkan pengelolaan inventory secara maksimal sehingga terjadi over stock, kurang produktifnya penjualan, dan kendala-kendala aktivitas operasional. Dengan adanya penerapan inventory management menggunakan metode EOQ (Economic Order Quantity), ROP (Reorder Point), dan Safety Stock maka diharapkan pengelolaan inventory lebih terorganisir, terjadi peningkatan produktivitas penjualan, dan mengefisiensikan biaya inventory badan usaha. Terutama dengan optimalnya pengelolaan inventory,  maka pemilik dapat memperoleh informasi yang relevan dalam pengambilan putusan untuk pengembangan bisnis yang turut meningkatkan profitabilitas yang maksimal.

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Published
2014-03-01
Issue
Vol. 3 No. 1 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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