Tinjauan atas pengendalian intern persediaan bahan baku pada CV.Sapta Putra Mekar Bandung

One of the problems often faced by companies, especially large companies processing is the processing of raw material inventory is good. Since inventory is an asset the company is large enough, so that when the treatment is not done properly, it will cause a substantial loss for the company. Literature were taken based on notions of some experts. This study for to know how the internal control of raw materials for more effective management of inventories of raw materials on the CV. Sapta Putra Mekar Bandung. Objects in this study were CV. Sapta Putra Mekar Bandung. The analysis method used is descriptive method of data analysis. Data collection techniques, by making observations to the company, conducting interviews, and perform a literature study with books, litelatur, materials in the can during the course are relevant to the problems ditreliti. The results showed that the tasks or functions that have been performed and the system for recording and reporting on the activities of the management of raw material inventory is sufficient. Was found some weaknesses, such as the excess inventory of raw materials dual function of receiving and storage is done by the warehouse,