Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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

Authors
Wisang Candra Bintari1, *, Nur Aeni Waly2, Muzayanah Patiiha2
1Hasanuddin University, Makassar, Indonesia
2Sorong Muhammadiyah University, Papua, Indonesia
*Corresponding author. Email: binaricandra@gmail.com
Corresponding Author
Wisang Candra Bintari
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_2How to use a DOI?
Keywords
Inventory Control; Periodic Method
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
978-94-6463-146-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Wisang Candra Bintari
AU  - Nur Aeni Waly
AU  - Muzayanah Patiiha
PY  - 2023
DA  - 2023/05/29
TI  - Comparison of Inventory Control Using the Periodic Method in PT. Rajawali Nusindo Branch of Sorong City, West Papua
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 3
EP  - 15
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_2
DO  - 10.2991/978-94-6463-146-3_2
ID  - Bintari2023
ER  -