Proceedings of the 6th International Accounting Conference (IAC 2017)

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

Authors
Ferry Andika Harmen, Rafika Yuniasih
Corresponding Author
Ferry Andika Harmen
Available Online August 2017.
DOI
https://doi.org/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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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.17How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/iac-17.2018.17
ID  - Harmen2017/08
ER  -