Inventory Management Analysis and Improvement of Inventory Control Procedures: Case Study in the Secretariat of the Tax Court

DOI

10.2991/iac-17.2018.17How to use a DOI?

Keywords

ABC Analysis; Inventory Control; Internal Control; Inventory Management; Reorder Point; Safety Stock

Abstract

This study aims to analyze the inventory management and propose improvements to inventory control procedures at the Secretariat of the Tax Court. This study used a qualitative method with case study approach. This study describes the facts relating to inventory management activities, associated with the procurement planning, receipt of inventory, storage and maintenance, distribution of inventory, and record keeping. The results showed there are still weaknesses in the inventory management and control procedures. Therefore, this study proposes the improvement of inventory control by applying the calculation of buffer stock and reorder point, and make improvement to the procedures of; supplies admission; storing and maintenance; distribution procedure; and record keeping.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ferry Andika Harmen
AU  - Rafika Yuniasih
PY  - 2017/08
DA  - 2017/08
TI  - Inventory Management Analysis and Improvement of Inventory Control Procedures: Case Study in the Secretariat of the Tax Court
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 93
EP  - 98
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.17
DO  - 10.2991/iac-17.2018.17
ID  - Harmen2017/08
ER  -