Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 5 No. 5: Juli 2026

Inventory Control Of Raw Materials By Applying The Min-Max Method To Reduce Stockout And Overstock In The Al-Batsit Bakery Home Industry

Nurul Fadilah Ritonga (Universitas Bengkulu)
Hidayat Koto (Unknown)
Firmansyah Firmansyah (Unknown)



Article Info

Publish Date
06 Jul 2026

Abstract

This study analyzes inventory control of raw materials at the Al-Batsit Bakery Home Industry in Bengkulu City using the Min-Max method. The main problem observed was the absence of a systematic inventory control system, leading to both stockout and overstock conditions. This research aims to determine the minimum and maximum inventory levels, analyse the application of the Min-Max Stock method in minimizing storage and ordering costs, and improve the efficiency of raw material inventory control. Primary data were collected through direct observation and interviews with the business owner and production staff. The analysis used the Min-Max method to calculate safety stock, minimum stock, maximum stock, reorder point (ROP), order quantity, ordering frequency, and total inventory cost (TIC). The results show that the Min-Max method produces a total inventory cost of Rp. 6,464,295 per year, compared to Rp. 6,875,550 per year under the current policy, yielding a cost efficiency of (Rp. 411,255 per year). The greatest efficiency was achieved for granulated sugar (12.12%), followed by eggs (5.60%), wheat flour (1.59%), and margarine (0.88%). Implementation of the Min-Max method enables the bakery to establish structured inventory boundaries, prevent stockouts, reduce excess inventory, and optimize ordering frequency without disrupting the production process.

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Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...