ABSTRACT
NANI MUJIATI. 2009, The Analysis evaluation inventory methode of PT Bintang Widyalestari Samarinda, supervised Mr. H. Hamid Bone as first supervisor and Mrs. Dwi Risma Deviyanti as second supervisor..
PT Bintang Widyalestari Samarinda is one of the suppliers chemicals. The formulation of the problem is "What assessment methods based on the supply of First In First Out (FIFO) physical is applied to the PT Bintang WidyalestariSamarinda has PSAK accordance with the number 14?".
The aim of this research is to find the differences between the procedureor the recording and assessment system persediaan PT Bintang WidyalestariSamarinda with the recording and assessment of the supply PSAK No. 14 andknow the end of the stock assessment of the PT Bintang Widyalestari Samarinda.
Analysis tool that is used PSAK No. 14 of the supply, to analyze problemsand make the test using a hypothetical method of determining the price of basicsupplies Phisical FIFO. Based on the analysis tool used to obtain the supply end ofthe chemicals in the PT Bintang Widyalestari Samarinda 627 sak Rp144,480,000.00.
Pursuant to assessment of supply of method of FIFO physical, hence thehypothesis accepted, because method of FIFO used by PT Bintang WidyalestariSamarinda of disagree with method of FIFO of according to PSAK No.14.
Method of Assessment of FIFO specified is not full used truly. Because at thetime of the happening of buy or sale, company less check to note change ofamount or assess goods so that can have an in with moment count/calculate thelevel of supply value. So that result existence of difference assess final supplyequal to Rp2.640.000,00. difference of the supply result value of final supply inreport of balance overrated so that result cost of goods sold confessed by too lowequal to Rp1.916.982.000,00. In comparison with calculation of equal toRp1.919.622.000,00 resulting gross profit become too high. Other;Dissimilar effect is in balance report, difference sum up value of supply.