<![CDATA[Operational efficiency in inventory management is critical to maintaining productivity and preventing excessive cost allocation in seafood processing industries. PT XYZ faces challenges in managing its can and lid inventory, as procurement relies on operational policies without quantitative metrics to determine priority levels or economic order quantities. This study aims to evaluate and optimize the inventory control system of cans and lids by integrating Activity Based Costing (ABC) and Economic Order Quantity (EOQ), supplemented by Safety Stock (SS), Reorder Point (ROP), and Total Inventory Cost (TIC) comparisons. A quantitative descriptive approach was employed using secondary data regarding annual demand, unit prices, ordering costs, holding costs, and lead time across 17 packaging items. The ABC analysis classified four can variants—Day Boat, Gulf Shore, Bay Colony, and Blue Sea—into Class A, representing 60.27% of the total annual inventory investment worth Rp20.44 billion. Applying the EOQ model to Class A items established optimal order quantities between 50,638 and 63,822 units, reducing order frequencies from 24 times to 7–9 times per year. Furthermore, the established SS and ROP provide clear operational thresholds to prevent stockout risks. Implementing the proposed integrated model reduces the Total Inventory Cost for Class A items from Rp72,000,000 to Rp29,134,646, yielding an annual cost savings of Rp42,865,354 or a 59.53% reduction. These findings imply that integrating ABC and EOQ provides a structured, cost-effective framework for optimizing raw material inventory in manufacturing enterprises.]]>
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