Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez

Abstract

This study aims to determine the management of merchandise inventory in Oma Liez's Salted Egg Business in the period 2022 from October to December 2022. The method applied in this research is the Average method which was developed from data on purchases and sales of merchandise inventory. The results of the study show that applying the Average method to inventory valuation can help reduce the problems that occur in Salted Egg Business in relation to merchandise inventory, because it is considered very effective by producing a low cost of goods sold and an opportunity to increase profits. This shows that compared to the previous method that has not been used in inventory valuation which results in problems that will affect existing income.