Analisis Perbandingan Perhitungan Manajemen Pengendalian Persediaan dengan Metode Just In Time (JIT) dan Economic Order Quantity (EOQ) untuk Efisiensi Biaya (Studi Kasus PT. Ohtomi Indonesia)

Pardede, Winda Natalia (2025) Analisis Perbandingan Perhitungan Manajemen Pengendalian Persediaan dengan Metode Just In Time (JIT) dan Economic Order Quantity (EOQ) untuk Efisiensi Biaya (Studi Kasus PT. Ohtomi Indonesia). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This study analyzes the comparison between the Economic Order Quantity (EOQ) and Just In Time (JIT) methods in managing raw material inventory at PT Ohtomi. The objective is to identify which method is more efficient in reducing inventory costs. The results indicate that, although JIT theoretically minimizes storage expenses by maintaining low stock levels, in practice its costs are higher than EOQ. This is mainly due to fixed expenses such as warehouse insurance, energy usage, and supply delay risks. The conclusion highlights that EOQ is currently more cost-efficient for the company, while JIT could become efficient if supported by a stable and reliable supply chain management.

Item Type: Thesis (Sarjana (S1))
Uncontrolled Keywords / Kata Kunci: Comparison of EOQ and JIT Calculations, Cost Efficiency
Subjects: Akuntansi > Akuntansi Biaya
Akuntansi
Prodi: S1 Akuntansi
Depositing User: Winda Natalia Pardede
Date Deposited: 24 Apr 2026 03:16
Last Modified: 24 Apr 2026 03:16
URI: http://repository.stietribhakti.ac.id/id/eprint/1950

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