Perbandingan metode penilaian persediaan dengan dasar cost untuk memperoleh laba yang maksimal pada mini market tania

Oleh :
Elisa Nur Aziza - F3309044 - Fak. Ekonomi dan Bisnis

Inventories are an important barometer of business activity. Inventories affect both the balance sheet and the income statement. In the balance sheet of merchandising companies, inventory is frequently the most significant current asset. In the income statement, inventories will affects by the cost of goods sold. Cost of goods sold is determined by costing the inventories. We can use the cost flow assumptions to determines the cost of inventory. There are three assumption of cost flow, they are FIFO (First In First Out), LIFO (Last in First Out), and Average Cost. Mini Market Tania is a modern market with inventory system. They also determines the cost of inventories to compute thecost of goods sold. The purpose of this research is to compare the three assumptions of the inventory costing flow and to know which assumptios that produces the highest gross profit. The result of this research are FIFO method will produces the highest gross profit, LIFO method will produces the lowest gross profit, and Average Cost method is in the middle of FIFO and LIFO.