PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DAN ECONOMIC ORDER QUANTITY (EOQ) DOUBLE PRICE BREAK DALAM PENGENDALIAN PERSEDIAAN BERAS

Abstract

Rice is a primary food requirement for Indonesian people. Food processing must be managed well by companies capable of running an effective and efficient operation to facilitate the fulfillment of food needs. PT. Duta Hadir Sejahtera is one of the reputable rice companies in Kuningan. The number of production for the upcoming period will use Winter’s methods. The main priority rice selection will be done using Activity Based Costing (ABC) Method while the optimum purchase level and the total cost supply will be fixed using Economic Order Quantity (EOQ) Double Price method.There are two types of rice the produced, i.e. medium rice and premium rice. Using Winters method, the resulting medium rice forecasting is 146371643,5 kg each year and premium rice forecasting is 140007919,7 kg each yeas. The main priority, which is determined by using ABC Method, is premium rice with the need expectationfor a period 140007919,7 kg. By applying EOQ Double Price Break Method, it obtained the optimum purchase level for premium rice 1.500.000 kg with the price per kg Rp8.800 and the incurred total cost per year Rp1.234.965.345.154,84.

Keywords: Brown Method, Winters Method, Activity Based Costing and Economic Order Quantity (EOQ) Double Price Break Method.