Analysis of Raw Material Inventory Using The Fifo and Average Methods in Determining Profit Levels at Umkm Tepung Kriuk Nusantara in Sidoarjo in 2020
Analisis Persediaan Bahan Baku Menggunakan Metode Fifo dan Average dalam Menentukan Tingkat Laba pada Umkm Tepung Kriuk Nusantara di Sidoarjo Tahun 2020
DOI:
https://doi.org/10.21070/ups.861Keywords:
Profit, FIFO Methods, Average MethodsAbstract
The study aims to determine profit using the FIFO and Average Methods by calculating all cost components included as a whole and in great detail in a production activity. This has an influence in determining the selling price and profit expected by the company. The research to determine profit using the FIFO and Average Methods was conducted at UMKM Tepung Kriuk Nusantara. The data was obtained by site surveys and interviews with development parties related to the problems discussed and supported by company data. The data analysis method used is descriptive quantitative. The result of this indicated that : (1) The calculating result of the FIFO and Average Methods have no difference. (2) Shows higher profits with FIFO and Average calculating compared to the calculating used by the company.
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