IMPLEMENTASI MODEL ECONOMIC ORDER QUANTITY DALAM PENGENDALIAN HARGA POKOK PRODUKSI PADA PERUSAHAAN FARMASI PT XYZ

Authors

Dian Maulana Universitas Budi Luhur
Ali Sandy Mulya Universitas Budi Luhur

DOI:

https://doi.org/10.31539/costing.v8i3.14794

Keywords:

Model EOQ, Economic Order Quantity, Harga Pokok Produksi, Persediaan

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan model Economic Order Quantity (EOQ) dalam pengelolaan biaya produksi di PT XYZ, sebuah perusahaan farmasi. Model EOQ diterapkan untuk menentukan jumlah pesanan yang optimal sesuai dengan kebutuhan operasional guna meminimalkan total biaya persediaan, termasuk biaya pemesanan, penyimpanan, dan pemusnahan. Data dikumpulkan melalui wawancara serta dokumentasi langsung dengan subjek penelitian, mencakup informasi terkait inventaris dan perencanaan pembelian dalam penerapan model EOQ. Teknik analisis data yang digunakan adalah analisis deskriptif dan komparatif, dengan menerapkan model EOQ untuk mengendalikan biaya produksi (HPP). Hasil penelitian menunjukkan bahwa penggunaan model EOQ dalam pengelolaan biaya produksi lebih efektif dibandingkan metode konvensional. Penerapan model ini dapat mengurangi kelebihan persediaan, menekan risiko kedaluwarsa produk, serta menurunkan biaya pemusnahan. Hal ini berkontribusi pada peningkatan efisiensi manajemen persediaan serta mendukung profitabilitas dan efektivitas operasional perusahaan di tengah dinamika pasar yang terus berubah.

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