Analisis Pengendalian Persediaan Bahan Baku Penolong Di Pabrik Gula Kwala Madu Pt. Perkebunan Nusantara Ii

Abstract

Kwala Madu Factory is an industry that produces sugar. The main raw material in the manufacture is sugar cane as classified into the genus saccharum offcinarum species. This material has been cultivated due to it contains the sap and sufficient fiber content. Thus can be processed into sugar. Moreover, there are additional feedstocks for the manufacture, namely water, milk of lime, sulfur, flocculent, phosphate and caustic soda (NaOH). However, this research only stressed in the milk of lime, sulfur gas and NaOH. Those raw materials supplies are critical and affect the sustainability. Determination of fund in suppplying raw materials will have a real impact on the company. When there is culpability in determining the amount of supply of raw materials, then it will lead to reducing the corporate profits because it would disrupt the production process. A model concerning the procurement of raw materials or stock in a company is the Economic Order Quantity (EOQ). As the result, the EOQ of each ingredient is milk of lime at 73.420,85 kg, sulfur amounting to 17.959,52 kg and 1.463,52 kg of NaOH. In other words, these numbers represent the economic order quantity for each material per order. While the results of the evaluation of inventory costs, each of the feedstock obtained: milk of lime as much as Rp 11.875.379,-, Rp 15.106.543,- of sulfur and Rp 1.697.877,- of NaOH. To sum up, the total cost of dinamic inventory based on EOQ is Rp 28.679.800 ,-and total inventory costs incurred by the company amounted to Rp 54.851.877,-. With the result that the efficiency of the expenses of the company with a dynamic model is Rp 26.172.077