ANALISIS BIAYA PERSEDIAAN DAN BIAYA PENGIRIMAN UNTUK MATERIAL IMPORT DENGAN METODE CONTINOUS REVIEW SYSTEM DI PT. ZXY

PUTRA, REZA MAULANA (2020) ANALISIS BIAYA PERSEDIAAN DAN BIAYA PENGIRIMAN UNTUK MATERIAL IMPORT DENGAN METODE CONTINOUS REVIEW SYSTEM DI PT. ZXY. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

PT. ZXY company is a company engaged in automotive manufacturing, where the company has several types of products. among all products, ECU has the highest Inventory Cost history and Shipment Cost. In this study, researchers divided the amount of inventory costs and shipping based onsuppliers and the Hong Kong suppliers is the highest of the others. This is certainly very influential on company profits, where the costs that must be spent by the company are relatively high. Therefore in this study an analysis of inventory costs and shipping costs was carried out. The method used to determine policies related to inventory material management is a Continuous Review System. This method is used to obtain the number of orders, the point of reorder, safety stock, and total inventory costs by dividing into two periods in one year to get a well-planned forecasting method design with seasonal demand patterns. This is done to analyze inventory costs and see the possibility of inventory cost efficiency. Besides that the method of shipping material also influences the efficiency of the costs that the company incurs, especially for imported materials by using by AIR shippinng. Of course if the shipping costs are quite high compared to by SEA shipping. Therefore, researchers also want to analyze the differences in the cost of by AIR shippinng and by SEA shipping.The results of the study it can be seen that the costs that can be saved if the calculation method using Continuous Review System is around Rp.7,487,522,534, - besides that, if the shipping method is changed from by AIRto by SEA the range is Rp. 214,489,000, - Keywords: Inventory Control, Continuous Review System, ABC Analysis, Safety Stock, Lead Time, Shipment Cost. PT. ZXY merupakan perusahaan yang bergerak dibidang manufaktur otomotif, dimana perusahaan ini memiliki beberapa jenis produk. Diantara seluruh produk, ECU memiliki history biaya persediaan (Inventory Cost) dan biaya pengiriman barang (Shipment Cost) yang tertinggi. Pada penelitian kali ini peneliti membagi besaran biaya persediaan dan pengiriman berdasarkan supplier dan supplier Hongkong merupakan yang tertinggi dari yang lainnya. Hal ini tentunya sangat berpengaruh terhadap profit perusahaan, dimana biaya yang harus dikeluarkan oleh perusahaan menjadi relatif tinggi. Maka dalam penelitian ini dilakukan analisis biaya persediaan dan biaya peniriman. Metode yang digunakan untuk menentukan kebijakan yang berkaitan dengan pengelolaan material persediaan adalah Continuous Review System. Metode ini digunakan untuk memperoleh jumlah pemesanan, titik pemesanan kembali, safety stock, dan total biaya persediaan dengan membagi kedalam dua periode dalam satu tahun untuk mendapatkan rancangan metode peramalan yang terencana dengan baik dengan pola permintaan yang seasonal. Hal ini dilakukan guna menganalisis biaya persediaan dan melihat kemungkinan efisiensi biaya persediaan. Disamping itu metode pengiriman material juga ikut mempengaruhi efsiensi biaya yang keluarkan perusahaan khususnya untuk material import dengan menggunakan pengiriman via udara(by AIR). Tentu bila biaya pengiriman cukup tinggi dibandinkan dengan pengiriman via laut (by SEA). Oleh karenaitu, peneliti juga ingin menganalisis perbedaan biaya pengiriman via udara (by AIR) dan via laut (by SEA) Dari hasil penelitian dapat diketahui bahwa biaya yangdapat disimpan bila metode perhitungan menggunakan Continuous Review System didapat berkisar Rp. 7.487.522.534,- disamping itu apabila metode pengiriman dirubah dari via udara menjadi via laut yakni berkisar Rp. 214.489.000,- Kata kunci : Inventory Control, Continuous Review System, ABC Analysis, Safety Stock, Lead Time, Shipment Cost.

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