ANALISIS PERHITUNGAN PERSEDIAAN DENGAN METODE FIFO DAN AVERAGE PADA PANGKALAN LPG 3 KG RITI JUSPITA PERIODE 2018-2019

  • Zachari - Abdallah Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
  • Dwito Eka Putra Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci

Abstract

This research is motivated by the determination of the most appropriate inventory valuation method, because it affects the value of inventory and the cost of goods to be sold and has an impact on cost of goods sold and profits. To assess inventory, there are several types of inventory valuation methods that are often used by companies, namely : FIFO (First-In First-Out) Method, Average Cost. The purpose of this study is to find out the right method for achieving optimal profit at LPG Base 3 Kg Riti Juspita Whereas the problem formulation in this study is How the right Inventory Assessment Method to achieve optimal profit at LPG Base 3 Kg Riti Juspita? This research uses a descriptive quantitative approach with ex post facto research methods, namely research data collected after events occur. The study was conducted with inventories in the period 2018-2019. The conclusion of this study is that the 3 kg LPG Riti Juspita base business is more appropriate to use the FIFO method than the Average method in determining the optimal profit at the 3 kg LPG Riti Juspita base, the resulting profit difference, namely in 2018, is Rp 95 and in 2019 increased by Rp 236,962.

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Published
Jul 29, 2020
How to Cite
ABDALLAH, Zachari -; PUTRA, Dwito Eka. ANALISIS PERHITUNGAN PERSEDIAAN DENGAN METODE FIFO DAN AVERAGE PADA PANGKALAN LPG 3 KG RITI JUSPITA PERIODE 2018-2019. PROFITA, [S.l.], v. 2, n. 1, p. 12-23, july 2020. ISSN 2087-4065. Available at: <http://e-journal.stie-sak.ac.id/index.php/62201/article/view/268>. Date accessed: 24 june 2024.