Metode Penilaian Persediaan untuk Mencapai Laba Optimal Bagi PT. Pertani (Persero) Kantor Wilayah Sumatera Bagian Utara

Abstract

The purpose of this study was to be able to describe how the differences between the two methods applied by PT.PERTANI (Persero) North Sumatra Regional Office, namely the FIFO Inventory Assessment Method and the average in achieving optimal profit. Do these two methods have the same results in achieving profit or there are differences between the two methods. This research is obtained directly from the company in the form of the results of observations, namely by making direct observations to the company and interviewing directly with the competent parties in the company such as the Accounting section. To discuss and analyze the subject matter, the author uses the descriptive method, namely by obtaining an actual picture of how the differences between the two inventory methods used by the company are FIFO and Average methods. PT. PERTANI (Persero) North Sumatra Regional Office is a company engaged in the marketing (procurement and sale) of domestic and foreign agricultural facilities. Supplies available to this company are fertilizers, pesticides, seeds, and various businesses. From the results of the study the authors see both of these methods can achieve optimal profit on prime rice seed products, but only these two methods differ in the final inventory and income statement, where the final inventory of FIFO is Rp.470,400,000,- far greater than the method Average of Rp. 464,875,000. But in terms of HPP the average method is Rp. 10,344,784,400,- greater than the FIFO method of Rp. 10,339,260,000,- and the Operating Profit method averaged Rp. 206,604,682,- and the FIFO Method of Rp. 180,516,782,- and the Average Net Profit of Rp. 598,634,510,- and the FIFO method of Rp. 572,546,610, - This shows that the Average method is far more profitable than the FIFO method in terms of HPP, Operating Profit and Net Profit.