<![CDATA[Pie susu is a popular Balinese souvenir product that is highly perishable with a short shelf life, making effective finished-goods inventory management a critical factor for business sustainability. This study aims to describe and evaluate the conformity of the implementation of the Standard Operating Procedure (SOP) for finished-goods inventory of pie susu at PT Cening Bagus Sejahtera Bali with the ideal SOP derived from operations and inventory management literature. A descriptive qualitative approach was employed through field observation, brief interviews with company staff, and documentation review conducted on 26 July 2026. The observation focused on four stages: receiving finished goods from the packaging division, storage and racking, warehouse environmental control, and outbound dispatching. The results show that the physical and operational aspects of warehousing—such as quality verification, application of the First In First Out (FIFO) principle, and temperature-humidity control—already conform to the established SOP. However, the administrative aspects remain weak: incoming-goods recording is still performed manually using Microsoft Excel without an integrated system, inventory valuation still uses the periodic rather than the perpetual method, and outbound goods are not yet accompanied by formal documents such as a Delivery Order. This study recommends strengthening the inventory information system through perpetual recording with the FIFO method in accordance with PSAK 14/202 to improve the accuracy and accountability of finished-goods inventory management in short-shelf-life processed food industries.]]>
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