用经济订货量法分析烘焙业原材料库存效率和成本效率

Widya Spalanzani, Panji Sarengat, Rifda Ilahy Rosihan, Erwin Barita Tambunan
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引用次数: 0

摘要

东勿加泗的一家公司从事面包业,产品是三明治。本研究的目的是提高原材料效率,节约原材料库存成本。在这项研究中,确定了 1 个时期(3 个月)的面包生产流程。据了解,该公司订购了 2100 公斤面粉和 480 公斤砂糖等原材料。但实际上,只使用了 1537 公斤小麦粉和 379 公斤砂糖。订购原材料和使用原材料之间是有区别的,这样在进行原材料库存时产生的成本就会超过公司确定的成本限额。采用的方法是经济订货量(EOQ)法。其目的是控制该公司的原材料订单数量,间接节省原材料库存成本。比较各公司使用 EOQ 方法的计算结果,使用 EOQ 方法后,小麦粉的原材料效率为 542 千克,砂糖的效率为 93 千克,小麦粉节省的原材料库存成本为 156,437 印尼盾,砂糖节省的原材料库存成本为 156,437 印尼盾。小麦粉节省的原材料库存成本为 156 437 印尼盾,砂糖节省的原材料库存成本为 212 092 印尼盾。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Metode Economic Order Quanity Guna Melakukan Efisiensi Persediaan Bahan Baku dan Efisiensi Biaya di Industri Bakery
One of the companies in East Bekasi is a company engaged in the bread industry, with the product being sandwiches. The purpose of this research is to perform raw material efficiency and cost savings of raw material inventory. In this study, identified the bread production process for 1 period (3 months). It is known that this company ordered raw materials, namely 2100 kg of flour and 480 kg of granulated sugar. However, in reality, only 1537 kg of wheat flour was used and 379 kg of granulated sugar. There is a difference between ordering raw materials and using raw materials so that the costs incurred in carrying out raw material inventory exceed the limits of the costs that have been determined by the company. The method used is the Economic Order Quantity (EOQ) method. The goal is to control the number of raw material orders made by this company and indirectly to save raw material inventory costs. The findings are comparing calculations by companies using EOQ, the efficiency of raw materials after using the EOQ method for wheat flour is 542 kg and granulated sugar is 93 kg and savings in raw material inventory costs for wheat flour is Rp. 156,437 and granulated sugar is Rp. 212,092.
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