Analisis Sistem Pengendalian Persediaan Barang Dagang pada PT Sinar Sosro DC KPB Deli Serdang

Abstract

The purpose of this study was to determine the merchandise inventory control system and the effectiveness of the control system in achieving the target company PT Sinar Sosro DC KPB Deli Serdang. The type of research used is descriptive research. The type of data used in this practice is qualitative data. Data sources come from primary and secondary data. The data analysis technique uses a qualitative descriptive analysis technique. The results of the study show that the merchandise inventory control system has been running quite effectively by using the FIFO method of assessment and the perpetual method of recording systems. The obstacle found in the company was the occurrence of bad stock on the 250 ml Apple FTG Apple Fruit Tea product but it was still within a reasonable ratio value with a value below 0.5.