Rancang Bangun Sistem Informasi Inventori Sparepart Mobil Berbasis Web Menggunakan Metode Activity Based Costing. (Design a Web-based Car Spare Parts Inventory Information System Using the Activity Based Costing Method).

Ananta, Fauzi Brillian (2023) Rancang Bangun Sistem Informasi Inventori Sparepart Mobil Berbasis Web Menggunakan Metode Activity Based Costing. (Design a Web-based Car Spare Parts Inventory Information System Using the Activity Based Costing Method). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Manajemen stok adalah salah satu bagian penting dalam perusahaan. Perusahaan manufaktur maupun penyedia jasa selalu menggunakan manajemen stok. Bengkel Autofocus adalah salah satu bengkel yang bergerak dibidang jasa dan reparasi. Masalah di bengkel Autofocus yaitu pada pencatatan stok meliputi semua barang masuk, barang keluar, dan pengendalian stok masih menggunakan metode manual. Untuk mengatasi hal tersebut, dibutuhkan metode optimasi untuk manajemen stok yaitu Metode Activity Based Costing (ABC). Metode Activity Based Costing merupakan teknik pengelolaan persediaan yang menguntungkan dengan nilai investasi dari penyerapan dana tertinggi hingga terendah. Metode ABC belum pernah digunakan oleh bengkel Autofocus sebelumnya untuk mengklasifikasikan pengendalian stok suku cadang. Mengorganisir komponen dalam Analisis ABC berdasarkan nilai penjualan tahunan. Metode ABC dapat mengatasi perbedaan antara pembelian suku cadang dan penggunaan suku cadang sehingga pelaporan biaya kebutuhan suku cadang menjadi lebih akurat, dapat mengurangi biaya perusahaan dengan mengidentifikasi kegiatan yang tidak menambah nilai. Hasil dari penelitian ini adalah menentukan klasifikasi jenis barang dan dapat menemukan komponen dengan biaya investasi tertinggi hingga terendah, serta informasi tentang perputaran komponen berdasarkan penggunaannya. Berdasarkan hasil pengolahan data, suku cadang ini dapat dikelompokkan menjadi tiga kategori: kategori A, kategori B, dan kategori C.

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