ASSESSING RAW MATERIAL INVENTORY MANAGEMENT EFFICIENCY IN THE KEBULI YAMAN RESTAURANT
English
DOI:
https://doi.org/10.33019/rmvrtb64Keywords:
Raw Materials, Inventory Management, Financial Management, Management Accounting, MSMEsAbstract
This study was conducted to analyze raw material inventory in order to improve the efficiency of raw material inventory management. Kebuli Yaman Restaurant is one of the restaurants in Bekasi City. Kebuli Yaman Restaurant experienced a shortage of raw materials for Rice, Chicken, Chevon, Ribs during operation. This situation indicates that the efficiency of raw material inventory management at Kebuli Yaman Restaurant has not been achieved. This study was conducted using data on sales volume, demand, composition, and costs in ordering and storing raw materials. The analysis method used is Economic Order Quantity (EOQ). The results of this study reveal that managing raw material inventory using the EOQ method can improve efficiency, because by using the EOQ method, Kebuli Yaman Restaurant can determine raw material purchases optimally and at economical costs. Before using the EOQ method, the overall efficiency value of raw material inventory management for the Rice, Chicken, Chevon, and Ribs menus at the Kebuli Yaman Restaurant was at an inefficient average level, namely at 1.39 for Rice, 1.04 for Chicken, 2.5 for Chevon, and 5.6 for Ribs. After using the EOQ method, the efficiency value of raw material inventory management at the Kebuli Yaman Restaurant has increased and achieved efficiency










