Inventory Management

EOQ dan Order Point

Akuntan
Pendidik
PERTEMUAN 10 (CH.9)
AZAS MABRUR

@azasmabrur
Materials Procurement and Use

1. Untuk tiap produk atau varian produk, manajer produksi menetapkan

routing, berisi urutan proses produksi dan bill of materials (daftar material
yang diperlukan pada tiap tahap produksi)
2. Production budget: rencana produksi
3. Purchase requisition: menginformasikan jenis dan kuantitas material yang
diperlukan kepada bagian pembelian
4. Purchase order: pemesanan material ke penyedia
5. Receiving report: laporan jumlah dan kualitas material yang diterima
6. Material requisition: permintaan material oleh bagian produksi ke gudang
7. Material record cards: pencatatan material masuk dan keluar
Cost of Acquiring Materials

+ Harga perolehan material yang paling terlihat adalah harga yang

tercantum pada invoice dan ongkos angkut.
+ Biaya lain: biaya fungsi pembelian, menerima barang, membuka
bungkus, inspeksi, asuransi, menyimpan, dan mencatat (disebut
acquisition cost).
+ Dengan pertimbangan kepraktisan, material pada umumnya dicatat
sebesar harga sesuai invoice, biaya perolehan lainnya dicatat sebagai
FOH.
Applied Acquisition Cost

Apabila acquisition cost akan dimasukkan ke material, suatu applied rate bisa
ditambahkan ke invoice atau ke tiap jenis material.
Tarif yang bisa digunakan:
+ Rate per purchase (dollar purchase): Estimasi Purchasing Dept cost/Estimasi
jumlah pembelian (total harga pembelian)
+ Rate per item: Estimasi Receiving Dept cost/Estimasi jumlah item material
yang diterima
+ Rate per item (dollar, volume): Estimasi Material Dept cost/Estimasi jumlah
item (dollar, volume material yang diterima)
+ Rate per transaksi: Estimasi Accounting Dept cost/Estimasi jumlah transaksi
 Jurnal:
Material (atau Work in Process) xxx
Applied Purchasing Department Costs xxx
Applied Receiving Department Costs xxx
Applied Materials Department Costs xxx
Applied Accounting Department Costs xxx

Selisih applied cost dengan actual cost dibebankan ke

COGS atau ke COGS dan ending inventory.
 Costs Associated with Inventory

Ordering costs
the costs of preparing and issuing purchase
orders, receiving and inspecting the items
Purchasing included in the orders, and matching invoices
Stockout costs
costs received, purchase orders, and delivery
records to make payments

Costs of Carrying costs Shrinkage

Quality the costs that arise while goods are being
held in inventory. These costs include the
costs
opportunity cost of the investment tied up in
inventory, and costs associated with storage.
 Managing Inventory

How much to
When to order?
order?
The First Step in Managing Goods for Sale: the
Economic Order Quantity
+ The first decision in managing goods for sale is how
much to order of a given product.
+ Economic order quality (EOQ) is a decision model
that calculates the optimal quantity of inventory to
order under a given set of assumptions.
 Economic-Order-Quantity
Decision Model Assumptions

❑ Cost yang diperhitungkan hanya ordering cost dan

carrying cost
❑ Jumlah unit yang dipesan konstan
❑ Permintaan barang, ordering cost, carrying cost, dan
lead time diketahui
❑ Harga beli tidak terpengaruh oleh jumlah unit yang
dipesan
❑ Tidak pernah terjadi stockout
Ordering and Carrying Costs Illustrated

20-10
EOQ Formula-results in the quantity that minimizes annual
relevant total costs

RU = required unit (kebutuhan selama satu tahun)

CO = cost per order (biaya satu kali pemesanan)
CU = cost per unit (harga per unit)
CC = carrying cost percentage (persentase biaya penyimpanan dari
harga beli)

20-11
 ILUSTRASI
Video store sells packages of blank video tapes.

Video purchases packages of video tapes from

Oaks, Inc., at $15/package.
Relevant carrying costs per package per year:
Annual demand is 12,844 packages, at the Required annual ROI (15% × $15) $2.25
rate of 247 packages per week. Relevant other costs 3.25
Total $5.50
Video requires a 15% annual return on investment.
2 ∗ 12.844 ∗ 209
Relevant ordering cost per purchase order: $209 𝐸𝑂𝑄 = √
Relevant other costs (Insurance, Handling) $3.25 5.5
= 988 packages
The purchase-order lead time is two weeks.
Total Relevant Cost?
When Q = 988 units,

D Q DP QC
RTC = Q × P + 2 × C or Q + 2

RTC = (12,844 × $209 ÷ 988) + (988 × $5.50 ÷ 2)

= $5,434 total relevant costs

How many deliveries should occur each time period?

D 12,844
EOQ = 988 = 13 deliveries
 10,00
0

Relevant Total Costs (Dollars) 8,000

Annual relevant
total costs

6,000
5,434

4,000 Annual relevant

ordering costs
Annual
relevant
2,000 carrying costs

600 988 1,200 1,800 2,400

Order Quantity (Units) EOQ 20 - 15
When to order (assumes certainty of demand
and lead time)

Reorder Point
+ The second decision in managing Inventory is when to
order a given product.
+ Reorder point—the quantity level of inventory on hand
that triggers a new purchase order.

Reorder Number of units sold/use Purchase Order

Point = per unit of time X Lead Time
Reorder Point
Reorder point
= Number of units sold/use per unit of time
× Purchase-order lead time

EOQ = 988 packages

Number of units sold/week = 247
Purchase-order lead time = 2 weeks

Reorder point = 247 × 2 = 494 packages

 Reorder Point
988

Reorder Reorder
Point Point

494

Weeks 1 2 3 4 5 6 7 8
Lead Time Lead Time
2 weeks 2 weeks

This exhibit assumes that demand and purchase-order lead time are certain:
Demand = 247 tape packages/week Purchase-order lead time = 2 weeks
 Safety Stock (demand and lead time uncertain)
+ Safety stock is inventory held at all times regardless of the quantity of
inventory ordered using the EOQ model.
+ Safety stock is a buffer against unexpected increases in demand,
uncertainty about lead time, and unavailability of stock from suppliers.

Safety stock = jumlah minimal yang dipertahankan

= (lead time max – lead time rata-rata) x
kebutuhan rata-rata

20-19
Order point dicapai pada saat
jumlah yang tersedia = jumlah
yang dibutuh ke depan sampai Lead time ?
pesanan datang Safety StocK?
…….. $@#?

Q dari inventory on hand + Q

akan diperoleh =
Lead time quantity (LTQ) +
Safety Stock Quantity (SSQ)
Ilustrasi 1:
Kebutuhan rata-rata : 175 unit per
pekan
Lead time rata-rata : 4 pekan
Lead time maksimal : 9 pekan
EOQ : 2.090
Kapan pesan (reorder point)?
Jawab :
= LTQ + SSQ
= 4 pekan x 175 unit +
(9 pekan – 4 pekan) x 175
unit
= 700 + 875
= 1.575 unit
Ilustrasi 1:
Kebutuhan rata-rata : 175 unit per
pekan
Lead time rata-rata : 4 pekan
Lead time maksimal : 9 pekan
EOQ : 2.090
Kapan pesan (reorder point)?
Jawab :
= LTQ + SSQ
= 4 pekan x 175 unit +
(9 pekan – 4 pekan) x 175
unit
= 700 + 875
= 1.575 unit
 Jumlah inventory
Dengan reorder point = 1.575 unit maksimal = jumlah
Persediaan awal 2.800 unit dan inventory saat barang
tidak ada outstanding order. datang
Hitung: = EOQ + SSQ
• Penggunaan s.d. order point ? = 2.090 + 875
• Jadwal order? = 2.965 unit
• Jumlah inventory maksimal ?

Penggunaan sampai dengan order

point: 2.800 – 1.575 = 1.225 unit

Jadwal order = 1.225/175 = 7 pekan

lagi
• Kebutuhan
rata2: 175
unit/pekan
• Lead time rata2:
4 pekan
• Lead time
maksimal : 9
pekan
• EOQ : 2.090
Siap2…Latihan
ya