Perencanaan Produksi dan Pengendalian Persediaan pada Perusahaan Manufaktur

  • Myra Beatrice Soeltanong Universitas Indonesia
  • Catur Sasongko Universitas Indonesia
DOI: https://doi.org/10.35838/jrap.2021.008.01.02
Abstract views: 3483 | PDF downloads: 2209
Keywords: Manufacturing, Production Planning, Inventory Control

Abstract

ABSTRACT

This research was conducted with the aim of observing the production planning process applied by PT X then designing a comprehensive production planning and inventory control so that it can overcome the occurrence of shortages and excess of inventory in the company. The research was conducted by observing a springbed manufacturing company PT X in Makassar. The data used are primary and secondary data, using instruments such as interviews, conducted on staffs and management of PT X, site visits, as well as company historical data. The results of the research were in the form of production planning, through demand forecasting, master production schedule, and planning for resource requirements. In addition, the researcher also established an inventory control system that could support the company's production process using the EOQ method, safety stock, and reorder points.  The results of the research are not necessarily applicable to other companies with different demand patterns or to companies with different industries. In addition, the methods used in production planning and inventory control are limited in this study.

ABSTRAK

Penelitian ini dilakukan dengan tujuan untuk mengamati proses perencanaan produksi yang diterapkan perusahaan manufaktur PT X, merancang perencanaan produksi dan pengendalian persediaan yang komprehensif sehingga dapat mengatasi terjadinya kekurangan maupun kelebihan persediaan pada perusahaan. Penelitian dilakukan dengan melakukan observasi pada perusahaan manufaktur PT X, perusahaan manufaktur yang memproduksi kasur per di kota Makassar. Data yang digunakan merupakan data primer dan sekunder, berupa wawancara yang dilakukan pada jajaran staf dan manajemen PT X, serta data historis perusahaan. Hasil penelitian berupa perencanaan produksi yang melewati tahap peramalan permintaan, pembentukan jadwal induk produksi, serta perencanaan kebutuhan sumber daya. Selain itu, peneliti juga membentuk sistem pengendalian persediaan yang dapat mendukung kelancaran proses produksi perusahaan dengan metode Economic Order Quantity (EOQ), persediaan pengaman, dan titik pemesanan kembali. Hasil penelitian belum tentu dapat diterapkan pada perusahaan lain dengan pola permintaan maupun pada perusahaan dengan industri yang berbeda. Selain itu, metode yang digunakan dalam pembentukan perencanaan produksi dan pengendalian persediaan pun menjadi keterbatasan dalam penelitian ini.

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Published
2021-06-29
How to Cite
Soeltanong, M. B., & Sasongko, C. (2021). Perencanaan Produksi dan Pengendalian Persediaan pada Perusahaan Manufaktur. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(01), 14-27. https://doi.org/10.35838/jrap.2021.008.01.02
Section
Articles