The research at PGT Rejowinangun Trenggalek aims to enhance efficiency and effectiveness using the ABC method formula. The research results reveal three categories of raw material components. Category A involves 2 items with a total cost of IDR 133,810,000, contributing approximately 79 percent of the total inventory funds. Category B includes 1 item, constituting around 7 percent of the total items, with an absorption cost of IDR 12,600,000. Category C comprises 3 items, accounting for about 13 percent of the total items. The ABC analysis provides an overview of cost distribution and raw material turnover, serving as a basis for efficient order planning.
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