ANALISIS PERHITUNGAN PERSEDIAAN DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE PADA UD NUANSA TANI SUKOREJO PONOROGO

This study aims to analyze inventory calculations using the FIFO
(First-In, First-Out) and Average methods, and compare the calculation
results with profit optimization at UD Nuansa Tani, an agricultural trading
company. The crucial issue underlying this study is the challenge of
accurate inventory recording and calculation due to limited human
resources and a weak internal control system. This situation has the
potential to lead to stock delays and increased losses due to unsold or
damaged goods.
The research method used was descriptive qualitative, with data collection
through triangulation, including interviews, observations, and document
review. The data collected included inventory records and storage
conditions at UD Nuansa Tani.
The results indicate that the FIFO method is highly suitable for UD Nuansa
Tani, given the characteristics of most of its agricultural products, which
are susceptible to damage or have a limited shelf life. The FIFO method
effectively minimizes the risk of losses due to expiration and quality
deterioration, and results in higher ending inventory and gross profit than
the Average method. Conversely, the Average method is considered less
suitable because it does not support the management of products with a
limited shelf life and tends to result in lower gross profit and ending
inventory. Therefore, FIFO is highly recommended to optimize inventory
management, minimize losses, and present accurate financial information
for UD Nuansa Tani.