PENGENDALIAN PERSEDIAAN MULTIITEM UNTUK MENINGKATKAN ECONOMIC VALUE ADDED (EVA) PADA SUATU USAHA MIKRO (STUDI KASUS: OWN SHOP PHOTO GEAR)

Abstract

Inventory levels can be controlled by adjusting the ordering quantity every time the company procuring the goods. By the inventory control theory, it will give the impact on the company's operational costs. The company's operating costs and inventory levels, based on the concept of Value Based Inventory Management can affect the value of Economic Value Added (EVA). Value Economic Value Added (EVA) gives a method to the owners and investors in measuring the financial performance. Although EVA was originally used in large business, The financial performance of a micro business can also be measured by using EVA. For businesses that work in the procurement of goods, with the model of Value Based Economic Order Quantity (VBEOQ), the level of inventory of the company can be optimized to grow EVA. Inventory multiitem single booking period model can also be used to set the desired inventory levels in order to grow the EVA. In the case of Own Shop Photo Gear, EVA change calculations using the method of inventory multiitem single booking period gives the largest change in EVA.