Konsep Dasar Persediaan

Outline:
1. What is Inventory?
2. Key Factors in Inventory Management
Decision
3. Financial Inventory Performances
4. ABC Analysis.

Kuliah ke-6: Rabu, 22 Okt 2008

 I. What is Inventory (Persediaan)?

• Inventories:
“…. are materials and supplies that a business carries
either for sale or to provide inputs or supplies to the
production process.”
• Inventory management:
“….is responsible for planning and controlling
inventory from the raw material stage to the
customer.”
• Since inventory either results from production or
supports it, it cannot be managed separately, and
therefore, must be coordinated.
 Kinerja: Siklus Aliran Material

wait move queue setup run

other (6)
time (5) time (4) time (3) time (2) time (1)
Input Output

Cycle Time

(1). Waktu operasi (run time): Pekerjaan sedang dalam pengerjaan mesin.
(2). Waktu persiapan (setup time): Pekerjaan pada stasiun kerja, dan stasiun kerja sedang
“dipersiapkan.“
(3). Waktu antri (queue time): Pekerjaan antri sebelum diproses, menunggu pekerjaan yang
mendahuluinya.
(4). Waktu pemindahan (move time): Waktu suatu pekerjaan berada dalam transit.
(5). Waktu menunggu (wait time): Waktu pekerjaan menunggu untuk dipindahkan ke areal
kerja berikutnya.
(6). Lain-lain (other): "Just-in-case" inventory.
– Siapkan jumlah pemasok kelas A yang lebih banyak
– Lakukan kontrol fisik lebih ketat untuk item A
– Lebih hati-hati meramalkan item A.
 Contoh Inventory

• Stok material
• Cadangan kapasitas
Contoh:
 II. Key Factors in Inventory
Management Decision

Key Factors in Inventory Management Decision:

1. Inventory management objectives
2. Flow of material
3. Pola supply dan demand
4. Inventory functions
5. Inventory costs.
 2.1. Tujuan Inventory
Management
1) Maximum customer service:
• Percentage of orders shipped on schedule
• Percentage of line items shipped on schedule
• Order-days out of stock
• etc.
2) Minimum inventory investments
3) Low-cost plant operation:
• Memungkinkan operasi berurutan dengan
production rate yang berbeda
• Memungkinkan leveling production
• Memungkinkan pembelian partai besar dengan order
cost rendah dan quantity discounts
• etc.
 2.2. Flow of material

Jenis inventory berdasarkan flow of material

terdiri dari:
1. Raw materials
2. Work-in-process (WIP)
3. Finished goods
4. Distribution inventories
5. Maintenance, repair, operational
supplies (MRO’s)
 Contoh: Berdasarkan aliran material

Industri Komputer
.
Persediaan
(Inventory)

Aliran
Material

Raw Mat'l
WIP
Fin. Goods
 Contoh: Berdasarkan Kuantitas & Nilai

Industri Otomotif
Persediaan A
(Inventory)

Aliran Kuantitas
Material & Nilai B
C
Raw Mat'l A Items
WIP B Items
Fin. Goods C Items
 Contoh: Berdasarkan Jenis Permintaan

Persediaan
(Inventory)

Independent
Aliran Kuantitas Jenis
Material & Nilai Permintaan

Raw Mat'l Item A

Independent
WIP Item B
Dependent
Fin. Goods Item C Dependent
 Contoh: MROs

Persediaan
(Inventory)

Aliran Kuantitas Jenis

Lain-lain
Material & Nilai Permintaan

Raw Mat'l Item A Mainten.

Independent
WIP Item B Repair
Dependent
Fin. Goods Item C Operating
 2.3. Pola Supply & Demand

1. Inventory tidak diperlukan, bila supply bisa memenuhi

demand. Kondisi yang diperlukan:
• Demand yang stabil, predictable, dan konstan untuk
jangka panjang.
• Production rate dibuat sama dengan demand rate
2. Kondisi keseimbangan antara supply dan demand dapat
didekati, bila produksi dapat dilakukan dengan line-flow
system.
3. Kondisi keseimbangan antara produksi dengan demand sulit
dicapai, karena:
• Biasanya produksi dalam lot atau batch
• Ada pemisahan antara areal mesin, perakitan dan welding
• Pekerjaan bergerak dari satu workstation ke workstation
lainnya.
 2.4. Inventory Functions

1. Anticipatipation inventory
2. Fluctuation inventory (safety stock)
3. Lot size inventory
4. Transportation inventory
5. Hedge inventory
6. MROs inventory
2.5. Total Cost of Inventory
 Inventory cost components

1. Item cost: price of item, incl. transportation cost,

custom and duties, and insurance (landed costs)
2. Carrying cost: incl. capital costs, storage costs,
risk costs (obsolescence, damage, pilferage,
deterioration)
3. Ordering cost: incl. production control costs,
setup and teardown costs, lost capacity cost,
purchase order cost.
4. Stockout cost: could be backorder costs, losts
sales, and possibly lost customers.
5. Capacity-associated costs: for changing output
levels, may be needed costs for overtime, hiring,
training, extra shifts, and layoffs.
 Terminologi Biaya Persediaan

A = Pemakaian per tahun (unit)

S = Biaya pemesanan ($ per pemesanan)
i = rate biaya penyimpanan per tahun
(% atau desimal)
c = Biaya per unit ($)
Q = Kuantitas pemesanan (unit)
 Penghitungan Biaya Persediaan

1. Biaya pemesanan per tahun (annual ordering cost) =

Frekuensi pemesanan x Biaya per pemesanan
= A/Q x S
2. Biaya penyimpanan per tahun (annual carrying cost)
= Rata-rata persediaan x biaya penyimpanan
satu unit per tahun
= Rata-rata persediaan x biaya per unit x
biaya penyimpanan
= Q/2 x c x i

3. Biaya total per tahun = Biaya pemesanan per tahun +

Biaya penyimpanan per tahun
= (A/Q x S) + (Q/2 x c x i)
 Contoh penghitungan inventory costs

Annual demand 10,000 unit, ordering cost $30 per order, the carrying
cost 20%, and the unit cost $15. Order quantity 600 unit.
Maka:
A = 10,000 unit
S = $30
i = 0.20
c = $15
Q = 600 unit.
Jadi:
1. Annual ordering cost = A/Q x S = 10000/600 x $30= $500
2. Annual carrying cost = Q/2 x c x i = 600/2 x $15 x 0.20 = $900
3. Total annual cost = $500 + $900 = $ 1,400.
 III. Financial Inventory
Performances
1. Inventory turnover = Annual CGS/Average Inventory $

Contoh: Bila Annual CGS 1 juta $, dan

Average inventory = $ 500 ribu.
Maka: Inventory turnover = 1 juta $/500 rb $ = 2.

2. Days of Supply = Inventory on hand/Average daily usage

Contoh: Perusahaan memiliki 9000 unit on hand, and

annual usage = 48,000 unit. Ada 240 working days in the
year.
Maka: Average daily usage = 48000/240 = 200 unit days of supply
 IV. ABC Analysis

• Divides on-hand inventory into 3 classes

A class, B class, C class
• Basis is usually annual $ volume
$ volume = Annual demand x Unit cost
• Policies based on ABC analysis
– Develop class A suppliers more
– Give tighter physical control of A items
– Forecast A items more carefully
 Classifying Items as ABC

% Annual $ Usage
100 Class % $ Vol % Items

80
60
40
20
0
0 20 40 60 80 100
% of Inventory Items
 Classifying Items as ABC

% Annual $ Usage
100 Class % $ Vol % Items
A 80 15
80
60
40 A
20
0
0 20 40 60 80 100
% of Inventory Items
 Classifying Items as ABC

% 100
Annual $ Usage Class % $ Vol % Items
A 80 15
80 B 15 30
60
40 A
20 B
0
0 20 40 60 80 100
% of Inventory Items
 Classifying Items as ABC

% Annual $ Usage
100 Class % $ Vol % Items
A 80 15
80 B 15 30
60 C 5 55

40 A
20 B C
0
0 20 40 60 80 100
% of Inventory Items
 Contoh: ABC Classification

You’re a buyer for Auto Palace. Classify the

following items as A, B, or C.
Stock # Annual Volume (Units) Unit Cost
206 26,000 $ 36
105 200 600
019 2,000 55
144 20,000 4
207 7,000 10
Note: Example is for illustration only; too few items.
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36
105 200 600
019 2,000 55
144 20,000 4
207 7,000 10
Total
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000
105 200 600
019 2,000 55 26,000
26,000 xx 36
36
144 20,000 4
207 7,000 10
Total
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000
105 200 600 120,000
019 2,000 55 110,000
144 20,000 4 80,000
207 7,000 10 70,000
Total 1,316,000
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000 71.1
105 200 600 120,000
019 2,000 55 110,000
144 20,000 4 80,000 936,000
936,000
1,316,000
1,316,000
207 7,000 10 70,000
Total 1,316,000
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000 71.1
105 200 600 120,000 9.1
019 2,000 55 110,000 8.4
144 20,000 4 80,000 6.1
207 7,000 10 70,000 5.3
Total 1,316,000 100.0
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000 71.1 A
105 200 600 120,000 9.1 A
019 2,000 55 110,000 8.4
144 20,000 4 80,000 6.1
207 7,000 10 70,000 5.3
Total 1,316,000 100.0
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000 71.1 A
105 200 600 120,000 9.1 A
019 2,000 55 110,000 8.4 B
144 20,000 4 80,000 6.1 B
207 7,000 10 70,000 5.3
Total 1,316,000 100.0
 ABC Classification Solution

Stock # Vol. Cost $ Vol. % ABC

206 26,000 $ 36 $936,000 71.1 A
105 200 600 120,000 9.1 A
019 2,000 55 110,000 8.4 B
144 20,000 4 80,000 6.1 B
207 7,000 10 70,000 5.3 C
Total 1,316,000 100.0