PENERAPAN AUDIT MANAJEMEN UNTUK MENINGKATKAN FUNGSI PENGENDALIAN PERSEDIAAN

Abstract

This study aims to determine and analyze the implementation of management audits to improve the inventory control function. The object of this research is CV DistrictCOGS Situbondo company engaged in the field of convection. The research method used descriptive analysis techniques qualitative approach to reveal the descriptions and explanations by comparing the data obtained from the research on the basis of existing theories. From the results of the audit, it was found that (1) Inventory control has been done according to the system of procedure applicable (2) Found the problems in the process of purchasing and production of raw materials because the supplier is late in the delivery of raw materials when the demand for fabric from the company increased, directly due to lack of skilled manpower in compensating the rate of production machinery and methods of making products that are not true, trouble on the machine and stock opname. From the above discussion can be concluded that with the conduct of inventory management audits can be known whether the system and procedures of purchase and production have been executed in accordance with prevailing systems and procedures and can be known factors that inhibit so that recommendations can be given for improvement.
Key Words: Management Audit, Internal Control of Inventory, Purchase and Production Procedure System