Pengendalian Biaya dengan Penerapan Economic Order Quantity Sebagai Solusi permasalahan Overstock pada UMKM Mahren Bakery dan Cake

This study aims to analyze raw material inventory control at Mahren Bakery to overcome the problems of stock uncertainty and stockout risk caused by traditional methods. The methods used are quantitative with the Economic Order Quantity , Safety Stock, and Reorder Point (ROP) models. The results show that the EOQ method is more efficient than traditional methods. For granulated sugar, the optimal order quantity is 61 units with a frequency of 24 times a year. Given the fluctuations in usage, a safety stock of 1,272 Kg for granulated sugar and 1,905 units for chicken eggs is set to prevent production stoppages. The reorder point (ROP) is set at 1,275 Kg for granulated sugar and 1,910 units for chicken eggs. In conclusion, the application of accurate EOQ and Safety Stock methods can minimize the risk of raw material shortages and optimize total inventory costs for Mahren Bakery. Determining the right ROP ensures that new orders are placed before stocks run out, thereby guaranteeing effective operational continuity.