ANALYSIS TO GET PROFIT INVENTORY TO GET PROFIT PT. AGRI FIRST INDONESIA
Abstract
In today's globalized world, inventory has become a crucial and dynamic asset within a company’s operation, serving as materials that are processed into finished products for sale, marketing, or usage. Thus, it is vital to accurately and clearly define and measure inventory. Inventory is especially significant as it can greatly influence profit and loss calculations as well as the financial position statement of a company. The term inventory refers to the goods owned by the company that are utilized in its regular operations, including items for resale and those intended for production. Research indicates that PT Agri First Indonesia employs a perpetual inventory system, enabling real-time access to inventory data, which benefits management significantly due to the high turnover rate associated with retail trade. This perpetual method allows the company to anticipate needs and avoid both inventory shortages and surpluses. This approach aligns with PSAK No. 14, as the company consistently logs every transaction in the transaction account, making the inventory quantity accessible at all times. However, a drawback of this system is that current expenses are not evaluated against future revenues.
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