ANALYSIS OF DRINKING WATER SUPPLY ASSESSMENT CALCULATION OF BRANDS PACKAGING 240ML VIT SIZE GROSS PROFIT FOR OPTIMAL SET IN PUTRI JAYA STORE

Endah Cahyati Noer

Abstract


In trading companies, inventory is one of the
current asset that must be managed properly. Inventory
is very important for a trading company because it usually
will have a larger portion than any other current assets.
Therefore, valuation of inventory is essential in maintaining
the stability of the amount of inventory that will directly
impact the company's own prot and loss. Inventories are
maintained so as not to be too low and not too high quan-
tity. Inventories are too low to be dangerous in terms of
customer orders that can not be met by the company, while
inventories are too high is also not good because it leads
to accumulation and storage costs are high and show the
rotation (turn over) inventories are too low. Scientic writ-
ing is done in order to determine the valuation of inventory
analysis and the results of analytical calculation of the valua-
tion of inventory using FIFO, LIFO, and Average Perpetual
Moving the system to determine the optimal gross prot
on a Stores daughter Jaya. Based on the results of research
and calculation has been done for the month of December
2010, it is known that using FIFO and LIFO would result
in gross prot of Rp 568 750 to the ending inventory value
amounting to Rp 19,133,850, while using the Moving Aver-
age method will produce a gross prot of Rp 570,117.92 by
the end of the inventory value of Rp 19,135,217.92. Where
the number of units of ending inventory of the three meth-
ods are the same, as many as 1456 units. Looking at the
results of the analysis, it can be concluded that by using
the Moving Average method will produce the most optimal
gross prot compared using FIFO and LIFO. Prices tend
to be stable (xed), the intensity of high consumer pur-
chases, as well as service life (expired) 5 years allowing
Shop Princess Jaya using the Moving Average.

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