Description:
The purpose of this research is to know the management of inventory into groups A, B and C based on the analysis of Activity Based Costing (ABC) method of use value and investment value in one of the distributors of medical devices in Bandung. This type of research is non-experimental research that is descriptive quantitative. The data is collected by retrospectively, i.e. taking sales report data for one year, namely January 2018 - December 2018. Inventory control helps meet customer needs, affects customer satisfaction levels and also high-value investments require proper control to reduce costs incurred. From the analysis of the classification of ABC usage value obtained that non-electromedic non sterile medical devices entered into group A 47 items (14.46%) sales percentage 81% (31,501), Group B 89 items (27.38%) 15% (5,892) and group C 189 items (58.16%) sales percentage 4% (1,570), while sterile non-electromedic medical devices entered into group A 28 items (13.8%) sales percentage 81% (44,331), Group B 46 items (22.7%) sales percentage 15% (8,244), group C 129 items (63.5%) sales percentage of 4% (2,252). And for abc classification the investment value was obtained that non electromedic non sterile medical devices entered into group A 77 items (23.7%) cost percentage 81% (RP. 680,512,818), Group B 100 items (30.77%) cost percentage 15% (Rp. 127,926,383), group C 148 items (45.53%) 4?e percentage (Rp. 34,299,125), while for non-electromedic sterile medical devices entered into group A 45 items (21.17%) cost percentage 81% (Rp. 309,177,082), Group B 56 items (27.59%) cost percentage 15% (Rp. 58,567,428), group C 102 items (50.25%) 4?e percentage (Rp. 15,740,728).

URL:
http://103.158.96.210:88/web_repository/uploads/2373-Article_Text-7137-1-10-20210320.pdf

Type:
Journal

Document:
Diploma III Farmasi

Date:
23-06-2024

Author:
Yusuf Supriadi