OPTIMASI PERSEDIAN BAHAN BAKU KUE PADA USAHA SNACK NYOKAP MENGGUNAKAN METODE KLASIFIKASI ACTIVITY BASED COSTING DAN MODEL ECONOMIC ORDER QUANTITY

RAMADAN, RENO and Susanti, Eka and Yuliza, Evi (2025) OPTIMASI PERSEDIAN BAHAN BAKU KUE PADA USAHA SNACK NYOKAP MENGGUNAKAN METODE KLASIFIKASI ACTIVITY BASED COSTING DAN MODEL ECONOMIC ORDER QUANTITY. Undergraduate thesis, Sriwijaya University.

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Abstract

Nyokap Snack business faces challenges in managing raw material inventory, such as fluctuations in demand and the risk of raw materials with short shelf life, in order to avoid excess or shortage of cake raw materials efficiently. In this study, the Activity Based Costing (ABC) classification method is applied to determine the priority of raw materials and the Economic Order Quantity (EOQ) model to optimize the supply of cake raw materials. ABC classification is used to group raw materials based on the level of absorption of funds, class A is the top priority, consisting of 20 items that absorb 78% of total funds, class B includes 12 items with 17% absorption, and class C consists of 9 items that only absorb 5% of inventory funds. EOQ calculations are used to determine the optimal amount of raw material ordering that can minimize ordering and storage costs. Based on inventory data, it is obtained that the total inventory cost is lower than the difference between the Total Inventory Cost (TIC) of the EOQ method and the TIC of UMKM Snack Nyokap, with a savings of 39% or equivalent to Rp5,907,500. The application of these two methods is able to improve the efficiency of the inventory system and optimize more precise decision making in ordering raw materials.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengelolaan Persediaan, Bahan Baku, Klasifikasi ABC, EOQ
Subjects:	Q Science > QA Mathematics > QA1-939 Mathematics > QA37.3.1.64 Applied Mathematics
Divisions:	08-Faculty of Mathematics and Natural Science > 44201-Mathematics (S1)
Depositing User:	Reno Ramadan
Date Deposited:	20 Mar 2025 07:36
Last Modified:	20 Mar 2025 07:36
URI:	http://repository.unsri.ac.id/id/eprint/169577

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