Perhitungan Persediaan dengan Menggunakan Metode Fifo pada Bagian Finish Good Assembly PCBA PT Giken Precision Indonesia

Abstract

Inventory valuation method plays an important role in determining the company's profit. There are generally three methods to determine which method of recording inventory FIFO (First In First Out) method of LIFO (Last In First Out) method average (Weight Average Cost). There are two methods of accounting are recognized on the supply of physical methods and methods of book (perpetual). This thesis the author discusses the recording of inventory and inventory calculation applied by the company. From the analysis has been done, it can be concluded that companies keep records of finished goods inventory using the perpetual method and use inventory count FIFO for calculation of finished goods inventory available, because many types of merchandise inventory sold by the company so that the sales department requires a recording system that can always be provide accurate information about inventory every time.