konsep dasar persediaan - website staff...
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Konsep Dasar Persediaan
Outline:1. What is Inventory?2. Key Factors in Inventory Management
Decision3. Financial Inventory Performances4. ABC Analysis.
Kuliah ke-6: Rabu, 22 Okt 2008
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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.
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(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.
Kinerja: Siklus Aliran Material
other (6) waittime (5)
movetime (4)
queuetime (3)
setuptime (2)
runtime (1)Input
Cycle Time
Output
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Contoh Inventory
• Stok material• Cadangan kapasitasContoh:
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II. Key Factors in Inventory Management Decision
Key Factors in Inventory Management Decision:1. Inventory management objectives2. Flow of material3. Pola supply dan demand4. Inventory functions5. Inventory costs.
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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.
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2.2. Flow of material
Jenis inventory berdasarkan flow of materialterdiri dari:1. Raw materials2. Work-in-process (WIP)3. Finished goods4. Distribution inventories5. Maintenance, repair, operational
supplies (MRO’s)
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Contoh: Berdasarkan aliran material
Persediaan(Inventory)
AliranMaterial
Raw Mat'lWIPFin. Goods
.
Industri Komputer
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Contoh: Berdasarkan Kuantitas & Nilai
Persediaan(Inventory)
AliranMaterial
Kuantitas& Nilai
Raw Mat'lWIP
Fin. Goods
A ItemsB ItemsC Items
AA
BBCC
Industri Otomotif
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Contoh: Berdasarkan Jenis Permintaan
Persediaan(Inventory)
AliranMaterial
JenisPermintaan
Kuantitas& Nilai
Raw Mat'lWIP
Fin. Goods
IndependentDependent
Item AItem BItem C
Independent
Dependent
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Contoh: MROs
Persediaan
AliranMaterial
JenisPermintaan
Kuantitas& Nilai Lain-lain
Raw Mat'lWIP
Fin. Goods
IndependentDependent
Item AItem BItem C
Mainten.Repair
Operating
(Inventory)
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2.3. Pola Supply & Demand
1. Inventory tidak diperlukan, bila supply bisa memenuhidemand. 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 dapatdidekati, bila produksi dapat dilakukan dengan line-flow system.
3. Kondisi keseimbangan antara produksi dengan demand sulitdicapai, karena:• Biasanya produksi dalam lot atau batch• Ada pemisahan antara areal mesin, perakitan dan welding• Pekerjaan bergerak dari satu workstation ke workstation
lainnya.
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2.4. Inventory Functions
1. Anticipatipation inventory2. Fluctuation inventory (safety stock)3. Lot size inventory4. Transportation inventory5. Hedge inventory6. MROs inventory
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2.5. Total Cost of Inventory
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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, lostssales, and possibly lost customers.
5. Capacity-associated costs: for changing output levels, may be needed costs for overtime, hiring, training, extra shifts, and layoffs.
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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)
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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)
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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 unitS = $30i = 0.20c = $15Q = 600 unit.Jadi:1. Annual ordering cost = A/Q x S = 10000/600 x $30= $5002. Annual carrying cost = Q/2 x c x i = 600/2 x $15 x 0.20 = $9003. Total annual cost = $500 + $900 = $ 1,400.
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III. Financial Inventory Performances
1. Inventory turnover = Annual CGS/Average Inventory $
Contoh: Bila Annual CGS 1 juta $, danAverage 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
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IV. ABC AnalysisIV. ABC Analysis
• Divides on-hand inventory into 3 classesA 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
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Classifying Items as ABCClassifying Items as ABC
020406080
100
0 20 40 60 80 1000
20406080
100
0 20 40 60 80 100% of Inventory Items% of Inventory Items
% Annual $ Usage% Annual $ UsageClass % $ Vol % Items
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Classifying Items as ABCClassifying Items as ABC
020406080
100
0 20 40 60 80 1000
20406080
100
0 20 40 60 80 100% of Inventory Items% of Inventory Items
% Annual $ Usage% Annual $ Usage
AA
Class % $ Vol % ItemsA 80 15
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Classifying Items as ABCClassifying Items as ABC
020406080
100
0 20 40 60 80 1000
20406080
100
0 20 40 60 80 100% of Inventory Items% of Inventory Items
% Annual $ Usage% Annual $ Usage
AA
BB
Class % $ Vol % ItemsA 80 15B 15 30
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Classifying Items as ABCClassifying Items as ABC
020406080
100
0 20 40 60 80 1000
20406080
100
0 20 40 60 80 100% of Inventory Items% of Inventory Items
% Annual $ Usage% Annual $ Usage
AA
BB CC
Class % $ Vol % ItemsA 80 15B 15 30C 5 55
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Contoh: ABC ClassificationContoh: ABC Classification
YouYou’’re a buyer for Auto Palace. Classify the re a buyer for Auto Palace. Classify the following items as A, B, or C.following items as A, B, or C.
Stock # Annual Volume (Units) Unit Cost206 26,000 $ 36105 200 600019 2,000 55144 20,000 4207 7,000 10
Note: Example is for illustration only; too few items.Note: Example is for illustration only; too few items.
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36105105 200200 600600019019 2,0002,000 5555144144 20,00020,000 44207207 7,0007,000 1010
TotalTotal
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000105105 200200 600600019019 2,0002,000 5555144144 20,00020,000 44207207 7,0007,000 1010
TotalTotal
26,000 x 3626,000 x 36
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000105105 200200 600600 120,000120,000019019 2,0002,000 5555 110,000110,000144144 20,00020,000 44 80,00080,000207207 7,0007,000 1010 70,00070,000
TotalTotal 1,316,0001,316,000
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000 71.171.1105105 200200 600600 120,000120,000019019 2,0002,000 5555 110,000110,000144144 20,00020,000 44 80,00080,000207207 7,0007,000 1010 70,00070,000
TotalTotal 1,316,0001,316,000
936,0001,316,000936,000
1,316,000
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000 71.171.1105105 200200 600600 120,000120,000 9.19.1019019 2,0002,000 5555 110,000110,000 8.48.4144144 20,00020,000 44 80,00080,000 6.16.1207207 7,0007,000 1010 70,00070,000 5.35.3
TotalTotal 1,316,0001,316,000 100.0100.0
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000 71.171.1 AA105105 200200 600600 120,000120,000 9.19.1 AA019019 2,0002,000 5555 110,000110,000 8.48.4144144 20,00020,000 44 80,00080,000 6.16.1207207 7,0007,000 1010 70,00070,000 5.35.3
TotalTotal 1,316,0001,316,000 100.0100.0
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206206 26,00026,000 $ 36$ 36 $936,000$936,000 71.171.1 AA105105 200200 600600 120,000120,000 9.19.1 AA019019 2,0002,000 5555 110,000110,000 8.48.4 BB144144 20,00020,000 44 80,00080,000 6.16.1 BB207207 7,0007,000 1010 70,00070,000 5.35.3
TotalTotal 1,316,0001,316,000 100.0100.0
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ABC Classification SolutionABC Classification Solution
Stock # Vol. Cost $ Vol. % ABC206 26,000 $ 36 $936,000 71.1 A105 200 600 120,000 9.1 A019 2,000 55 110,000 8.4 B144 20,000 4 80,000 6.1 B207 7,000 10 70,000 5.3 C
Total 1,316,000 100.0
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