Comparison of Inventory Control Using the Periodic Method in PT. Rajawali Nusindo Branch of Sorong City, West Papua

Wisang Candra Bintari (), Nur Aeni Waly and Muzayanah Patiiha
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Wisang Candra Bintari: Hasanuddin University
Nur Aeni Waly: Sorong Muhammadiyah University
Muzayanah Patiiha: Sorong Muhammadiyah University

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 3-15 from Springer

Abstract: Abstract This study aims to determine the comparison of inventory using the periodic method to determine the cost of goods sold in each recording method. The data analysis method in this study is a quantitative approach with a comparative descriptive analysis. The data analyzed in this study is inventory data in PT. Rajawali Nusindo City Branch from 2018–2020. The method that used to analyze this research is the Comparative Descriptive Analysis Method which compares the recording method carried out by the company with the recording method based on the FIFO method, LIFO method, Average, Gross Profit, and Retail Methods in generating the level of operating profit at PT. Rajawali Nusindo Sorong City. The results of this study show that the comparison of inventory control in increasing the inventory with different COGS in each of method, shows that inventory has a good relationship to get the value of cost of goods sold.

Keywords: Inventory Control; Periodic Method (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-146-3_2

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DOI: 10.2991/978-94-6463-146-3_2

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