PERHITUNGAN TAKSIRAN NILAI PERSEDIAAN PADA MINIMARKET MANNA MANDIRI GKI ELIM TEMPAT GARAM

Main Article Content

Cristian Pangkereg
Markus Muda Muda
Mardila Mambrasar

Abstract

The purpose of research at the Manna Mandiri Minimarket Sorong is to determine the final inventory value by calculating the estimated inventory value. Better inventory research can increase profits or profitability. Meanwhile, poor inventory valuation can erode profits and become a less competent business. Inventory is useful for protecting the company from unexpected events and disruptions in its operations. Based on the evaluation, it can be concluded that the estimation method that can be used to assess inventory is the Retail Inventory Method which uses a physical calculation system for recording inventory that is held to be able to provide initial inventory information (if any) both according to cost and selling price. Purchases for the respective period are based on the cost price and the diluted selling price, adjustments or changes in selling prices that occur in the relevant period, and information on the results.

Article Details

How to Cite
Pangkereg, C., Muda, M. M., & Mambrasar, M. (2022). PERHITUNGAN TAKSIRAN NILAI PERSEDIAAN PADA MINIMARKET MANNA MANDIRI GKI ELIM TEMPAT GARAM. Jurnal Pitis AKP, 6(1), 16-21. https://doi.org/10.32531/jakp.v6i1.501
Section
Articles

References

1.Adisaputro, Anggarini. 2007. Anggaran Bisnis Analisa, Perencanaan, danPengendalian Laba. Penerbit UPP STIM YKPN: Yogyakarta.
2.Baridwan, Zaki. 2015. Intermediate Accounting. Edisi 8. Cetakan Ketujuh.Yogyakarta : BPFE-YOGYAKARTA
3.Hery. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS (Center for Academic Publishing Service).
4.Johns, D. T., dan H. A. Harding.2001. Operations Management, alih bahasa Kresnohadi Ariyoto. Salemba Empat: Jakarta.
5.Jubelio.2021. “Mengenal Lebih Jauh Apa Itu Harga Pokok Penjualan (HPP)”, https://jubelio.com/2021/harga-pokok-penjualankomponen dan cara menghitung-hpp/, diakses pada 01 April 2022.
6.Kusuma, H. 2009. Manajemen Produksi. Yogyakarta
7.Muslich, Muhamad. 2009. Metode Pengambilan Keputusan Kuantitatif. Jakarta : Bumi Aksara.
8.P. Tampubolon M. 2004. Manajemen Operasional. Jakarta :Ghalia Indonesia.
9.Rangkuti, Freddy. 2004. Manajemen Persediaan Aplikasi di Bidang Bisnis. Jakarta : PT. Raja Grafindo Persada.
10.Roger, Schroeder. 2000. Pengembilan Keputusan Dalam Suatu Fungsi Operasi, Edisi Ketiga. Erlangga: Jakarta.
11.Suyadi Prawirosentono, 2005, Manajemen Operasi, Edisi Ke-4, Cetakan Kedua, Bumi Aksara, Jakarta.
Abstract viewed = 145 times
PDF downloaded = 257 times