Evaluasi pengendalian persediaan bahan baku di PT. Kimia farma (Persero) Tbk Plant Jakarta

WIDYASTUTI, Dewi Triwartini Wahyu, Prof. Dr. Sri Sulihtyoawati Soebagyo, Apt

2009 | Tesis | S2 Ilmu Farmasi

Persediaan bahan baku sangat diperhatikan oleh perusahaan karena adanya ketidakpastian permintaan, pasokan suplier, dan tenggang waktu ( lead time ). Persediaan secara keseluruhan mempunyai nilai investasi antara 20-40 % dari seluruh investasi perusahaan. Penelitian ini bertujuan untuk mengevaluasi jumlah order quantity yang ekonomis, reorder point, safety stock, dan total inventory cost bahan baku di tahun 2007 agar bisa meminimalkan biaya persediaan dan bisa mendapatkan metode sistem manajemen persediaan yang baik/optimal. Penelitian ini merupakan penelitian deskriptif berdasarkan data tahun 2005-2007. Data berupa bahan baku terklasifikasi kelas A. Perhitungan dilakukan untuk parameter EOQ, reorder point, safety stock, dan total inventory cost untuk forecasting perusahaan, forecasting secara teoritis, dan realita tahun 2007. Evaluasi dilakukan dengan membandingkan persentase jumlah macam bahan baku (untuk EOQ, reorder point, safety stock) yang mempunyai persentase selisih mendekati realita tahun 2007. Untuk total inventory cost dilakukan analisa dengan membandingkan selisih biaya yang mendekati realita tahun 2007 antara forecasting perusahaan dan forecasting secara teoritis. Hasil perhitungan persentase jumlah macam bahan baku dan biaya yang mempunyai selisih lebih mendekati realita tahun 2007 untuk EOQ adalah forecasting secara teoritis sebesar 100%, reorder point sebesar 66,67%, selisih biaya safety stock sebesar Rp. 488.311.340,16, dan untuk selisih total inventory cost sebesar Rp. 4.708.157.951,15. Untuk safety stock forecasting perusahaan lebih mendekati realita tahun 2007 sebesar 60%. Evaluasi terhadap 15 bahan baku kelas A dengan menghitung parameter pengendalian persediaan memberikan hasil bahwa PT. Kimia Farma (Persero) Tbk belum menjalankan manajemen persediaan dengan baik/optimal, oleh karena itu perlu perbaikan.

Raw material Inventory is widely considered by a company because of uncertainties of demand, supply of supplier, and lead time. Overall of inventory has value range from 20 to 40% of overall corporate investment. The objective of research was to evaluate economic order quantity, reorder point, safety stock, and total inventory cost of raw materials in 2007 as to minimize inventory costs and gain good/optimum inventory management systems. The research was the descriptive study based on the data from 2005 to 2007. Data were class A-classified raw materials. Calculation was done for parameters of EOQ, reorder point, safety stock, and total inventory cost for corporate forecasting, theoretical forecasting, and the year 2007 reality. Evaluation was analyzed by comparing percentages of type raw materials quantity (for EOQ, reorder point, safety stock) having percentages of difference approaching year 2007 reality. Total inventory cost was analyzed by comparing costs differences approaching year 2007 reality to the corporate forecasting and theoretical forecasting. Results of percentage calculation for type raw materials quantity and cost having difference approaching year 2007 reality was theoretical forecasting for EOQ was 100%, reorder point was 66.67%, cost difference of safety stock was Rp.488.311.340,16 , and for cost difference of total inventory cost was Rp.4.708.157.951,15. For safety stock approaching year 2007 reality was corporate forecasting as of 60%. Evaluation for 15 class A-raw materials by calculating parameters of inventory control resulted that PT. Kimia Farma (Persero) Tbk had not good/optimum operated the inventory management, therefore, it needs to improve.

Kata Kunci : Persediaan,Economic order quantity,Recorder point,Safety stock,Total inventory cost,Forecasting,inventory