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All Journal Manajemen Bisnis dan Keuangan Korporat
Anastasya Lengkong
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Penerapan metode economic order quantity dalam pengendalian persediaan bahan baku pada Yum Yum Taste Anastasya Lengkong; Victorina Z. Tirayoh; Syermi S. E. Mintalangi
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.499

Abstract

Raw-material inventory control is an important aspect of production-cost efficiency for culinary MSMEs. Yum Yum Taste, an MSME producing various breads and cakes in Manado City, has ordered raw materials based on estimates with a high ordering frequency, potentially generating inefficient inventory costs. This study aims to analyze the application of the Economic Order Quantity (EOQ) method in controlling raw-material inventory at Yum Yum Taste. The study uses a qualitative approach with a descriptive method. Primary data were obtained through observation and interviews, then analyzed using the EOQ method together with ordering frequency, reorder point, and a comparison of Total Inventory Cost (TIC). The results show a considerable difference between the company's policy and the EOQ method. Under the company's policy, all raw materials are ordered 48 times per year, whereas under EOQ the order quantity is larger and the frequency lower and more regular. Total inventory cost under the company's policy is Rp117,750,000 per year, compared with Rp94,000,000 under EOQ, yielding savings of Rp23,750,000 (about 20.2%). Thus, the EOQ method can serve as a better alternative for raw-material inventory control at Yum Yum Taste.
Co-Authors Syermi S. E. Mintalangi Victorina Z. Tirayoh