AUDIT MANAJEMEN ATAS PERSEDIAAN BARANG DAGANG DALAM MENINGKATKAN EFEKTIVITAS FUNGSI PERSEDIAAN (STUDI KASUS PABRIK ROTI KANDANGAN KEDIRI)

Abstract

Companies need to develop and conduct management audits regarding inventory management, as inventory is a key component of the balance sheet and often involves significant estimates and requires substantial working capital. The growing growth of peanut bread factories is driven by the opportunity to meet the community's daily basic needs. Businesses today generally require inventory. Advances in science and technology can be utilized by management to spur company growth, thereby enhancing competitiveness, increasing efficiency and effectiveness, and ultimately achieving success in global competition. A peanut bread factory company must have a good strategy to be able to compete, one of which is having maximum inventory management of merchandise. CV Kacang Abadi has raw material inventory of Rp 93,195,000 for January–March, Rp 145,523,000 for April–June, and Rp 168,033,000 for July–September. Raw material inventory of Rp 246,000,574 for October–December.

Keywords: Management audit, inventory function.