THE ANALYSIS OF ASSESSMENT COST OF THE AVAILABILITY AT PALAPA INDONESIA AS THE BASIS COMPANY EARNINGS CALCULATION

Feby Nurcahyono

Abstract


Inven-
tory is an asset to the company for the survival of a com-
pany's services, goods, and manufacturing companies. In-
ventories are very important for companies because it can
be an addition to the amount of assets in corporate balance
sheets. Methods of evaluating proper inventory will help
the company to earn large prots. To get the big prot is
needed analysis of the cost of inventory. In analyzing the
cost of inventory can be done using a physical method or
the periodic and perpetual method or system of book. This
research aims to know the description of condition at PT
Palapa Indonesia. Palapa Indonesia in 2009 in buying and
selling the stocks and corporate prots earned and report-
ing to the interested parties. This research uses the perpet-
ual method to get an overview about the state of inventory
valuation inventory and evaluate the assessment methods
FIFO and Average. From the analysis of inventory it can
be concluded that the company has a pretty good record
keeping methods, but the method used to describe the con-
dition of lacking both inventory at any time. In the use
of the method performed by the company are still many
shortcomings when using such methods.

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