ANALISIS PERHITUNGAN PERSEDIAAN DENGAN METODE FIFO DAN AVERAGE PADA PT. HARAPAN

Abstract

Abstract -This study aims to determine whether there is influence in the calculation of inventory value using FIFO and Average method. The research method used in this research is literature research that is obtaining data through literature sources such as reading literature books and relevant literature related to the problems studied to obtain theoretical basis and field research is to obtain data through research directly to the object of research that is PT. Hope. Data collection techniques used for this study through observation, interviews and documentation. Companies are more appropriate to use the Average method rather than the FIFO method of calculating the value of inventory, since the end inventory value of the Average method is greater than the FIFO method. The Average method will provide a lower cost of goods sold than the FIFO method and the Average Method will provide a larger net profit than the FIFO Method.

Keywords: Inventory, Cost of Goods Sold, FIFO, Average