a a a a a a a a a a a a a a a a a a a
TRANSCRIPT
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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MANAJEMEN PERSEDIAAN
Manajemen Investasi dan Pasokan
Julius Nursyamsi
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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MANAJEMEN PERSEDIAAN
Persediaan membentuk hubungan
antara produksi dan penjualan produk
Persediaan dikelompokan :1. Bahan baku2. Barang dalam proses3. Barang jadi
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 3/35
Menetapkan PersediaanK esalahan dalam menetapkan persediaan dapatberakibat fatal, suatu contoh :
Persediaan terlalu kecilHilangnya kesempatan ; untuk menjual ±memperoleh laba
Persediaan terlalu besar Adanya biaya besar ; memperkecil laba ±memperbesar resiko
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 4/35
K euntungan meninghkatkan
persediaan
Perusahaan dapat
Mempengaruhi ekonomi produksiMempengaruhi pembelianDapat memenuhi pesanan dengan lebihcepat
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 5/35
Kerugian adanya persediaan
Biaya penyimpanan
Biaya pemindahanPengembalian modal yang tertanamdalam bentuk persediaan
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 6/35
Fokus Pengelolaan persediaan
Berapa banyak yang harus dipesan pada
waktu tertentu ?Berapa banyak jenis persediaan yangharus disimpan ?
K apan sebaiknya persediaan dipesan ?
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 7/35
Tujuan pengelolaan persediaan
M enyediaan persediaan yang dibutuhkanuntuk menyokong operasi dengan biayaminimum
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 8/35
Biaya Persediaan
Biaya yang berhubungan dengan
persediaanBiaya penyimpanan persediaanBiaya pengadaan persediaanBiaya akibat kekurangan persediaan
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 9/35
Biaya penyimpanan persediaan(Carrying cost)
Bersifat variabel terhadap jumlah
inventori yang dibeliT otal biaya penyimpanan :
T CC = C. P. A
Persediaan rata-rata A = Q / 2
= ( S / N ) / 2
K eterangan :Q = kuantitas pesanan
S = Penjualan tahunanN = F rekwensi pemesananC = Biaya penyimpananP = Harga beli per unit
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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T ermasuk Biaya Penyimpanan ± Carrying Costs
Sewa gudang
Biaya pemeliharaan barang di dalam gudangBiaya modal yang tertanam dalam inventoriPajak
Asuransi
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Besarnya Carrying Cost Dapatdiperhitungkan dengan dua cara
Berdasarkan persentase tertentu dari nilai
inventori rata ± rataBerdasarkan biayan per unit barang yangdisimpan (dari jumlah rata ± rata)
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 12/35
Biaya Pemesanan( Ordering Cost )
Bersifat varisbel terhadap frekuensi
pesananT otal biaya pemesanan
T OC = F . ( S / Q )
K eterangan :Q = kuantitas pesananS = Penjualan tahunanF = Biaya tetap
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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T ermasuk Biaya Pemesanan ± Ordering Costs
Biaya selama proses pesanan
Biaya pengiriman permintaanBiaya penerimaan barangBiaya penempatan barang ke dalam gudang
Baiaya prosesing pembayaran kepadasupplier
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 14/35
Total Biaya Persediaan
TI C = T CC + T OC
atauTI C = C. P. ( Q / 2 ) + F . ( S / Q)
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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K uantitas Pemesanan YangOptimal
Dalam penentuan persediaan yang optimaldapat digunakan model kuantitas pemesananyang ekonomis : E conomic Ordering Quantity M odel = E OQE OQ adalah K uantitas persediaan yang optimal atau yang menyebabkan biaya
persediaan mencapai titik terendahModel E OQ adalah S uatu rumusan untuk menentukan kuantitas pesanan yang akanmeminimumkan biaya persediaan.
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Dua Dasar K eputusan Dalam Model
EOQ
Berapa jumlah bahan mentah yang harus
dipesan pada saat bahan tersebut perlu dibelikembali ± Replenishment cycleK apan perlu dilakukan pembelian kembali ± reorder point
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 17/35
Model EOQ
EOQ = 2. F.SC.P
K eterangan :P = Harga beli per unitS = Penjualan tahunanF = Biaya tetapC = Biaya penyimpanan
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 18/35
Asumsi ModelE
OQJumlah kebutuhan bahan mentah sudah dapatditentukan lebih dahulu secara pasti untukpenggunaan selama satu tahun atau satuperiodePenggunaan bahan selalu pada tingkat yangkonstan secara kontinyuPesanan persis diterima pada saat tingkat
persediaan sama dengan nol atau diatas safety stock Harga konstan selama periode tersebut
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 19/35
Pemesanan Ulang ± Reorder Point
T itik dimana pemesanan harus dilakukan lagi
untuk mengisi persediaanT itik pemesan ulang= Waktu tunggu x tingkat penggunaan
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 20/35
Persediaan Pengaman ± SafetyStocks
Persediaan tambahan yang dimiliki untuk
berjaga-jaga terhadap perubahan tingkat penjualan atau kelambatan produksi ± pengirimanMaka
Persediaan awal = EOQ + Safety stock Persediaan rata ± rata= ( EOQ / 2 ) + safety stock
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Menentukan Besarnya Safety Stock
Faktor pengalaman
Faktor dugaanBiayaK eterlambatan
Contoh :Penggunaan per hari 15 K gK eterlambatan pengiriman 10 HariMaka besarnya safety stock = 10 x 15 K g= 150 K g
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Contoh K asus
Perusahaan A penjualan 2,6 juta kg terigu,
biaya pemesanan $ 5000, biaya penyimpanan2 % dari harga beli dan harga beli $ 5 /kg.Persediaan pengaman 50.000 kg dan waktu
pengiriman 2 minggu dan setiap pemesananterigu harus dengan kelipatan 2000 kg
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 23/35
Besarnya EOQ
EOQ =
= ( 2 x 5000 x 2600000) / (0.02 x 5 )= 509902 K g
= 510.000 K g
2. F.S
C.P
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 24/35
Pemesanan Ulang
Penggunaan per minggu
= ( 2.600.000 / 52 ) = 50.000 K gT itik pemesan ulang= Waktu pengiriman + safety stock
= (2 minggu x 50.000) + 50.000= 100.000 + 50.000= 150.000 K g
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 25/35
Pemesanan Dalam Satu T ahun
Pemesanan dalam satu tahun
= ( 2.600.000 / 510.000 )= 5,098 kali atau 72 hari= 10 mingguT
ingkat Pemakaian per hari= ( 2.600.000 / 365 )= 7.123, 287 K g atau 7.124 K g
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 26/35
Biaya Penyimpanan
T CC = C. P. A atau T CC = C.P. (Q/2)
T CC= (0,02) x ( $ 5) x (510.000 / 2)= 0,1 x 255.000
= $ 25.500
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Biaya Pemesanan
T OC = F . ( S / Q )
T OC= $ 5000 x ( 2.600.000 / 510.000 )= $ 5000 x (5,098)
= $ 25.490,20
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 28/35
Biaya Safety Stock
= C. P . (safety stock)
= (0,02) x ( $ 5 ) x ( 50.000 )= 0,1 x ( 50.000 )= $ 5.000
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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T otal Biaya Persediaan - T IC
= Biaya Penyimpanan + Biaya Pemesanan +
Biaya safety stock = $ 25.500 + $ 25.490,20 + $ 5.000= $ 55.990, 20
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 30/35
G rafik EOQ
5 108
500.000
250.000
Minggu
K g
100.000Safety stock
560.000
EOQ
50.000
Reorder point
Dalam satutahun 13 kali
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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L anjutan Contoh K asus ««
Jika perusahaan A membeli terigu sebanyak
650.000K
g maka biaya pengirimanditangung oleh perusahaan pengolahangandum sebesar $ 3.500Apakah penawaran ini menguntungkan atautidak ?
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Biaya Persediaan - T IC
Biaya pemesanan = $ 5.000 - $ 3.500 = $ 1.500
T CC = (0,02) x ($ 5) x (650.000 / 2 )= 0,1 x 325.000= $ 32.500
T OC = $ 1.500 x ( 2.600.000 / 510.000)
= $ 1.500 x 5,098= $ 7.647
TI C = $ 32.500 + $ 7.647 + $ 5.000= $ 45.147
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8/6/2019 A a a a a a a a a a a a a a a a a a A
http://slidepdf.com/reader/full/a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a 33/35
Analisis
Jika pesanan sejumlah510.000 K g Biaya persediaan $ 55.990,20650.000 K g Biaya persediaan $ 45.147
Penawaran dari perusahaan pengolahan gandum perlu dipertimbangkan
Pemesanan dalam satu tahun= 2.600.000 / 650.000 = 4 kali atau 13 minggu
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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Sistem Pengendalian Persediaan
Metode garis merah ± red line method
Metode dua peti ± two bin methodSistem pengendalian persediaan dengankoputer ± Computerized inventory control
systemSistem A B C ± system A B C
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8/6/2019 A a a a a a a a a a a a a a a a a a A
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T erima K asih