Tinjauan atas penilaian dan pencatatan persediaan barang dagang pada PD.Karya Mandiri Putra

Inventory is an important part in supporting the effectiveness of the business assets of the company. The company's ability to manage inventory levels will have an impact on the effectiveness and efficiency of the company's operations. Intensive, retail enterprises should pay more attention to the state of inventories. If inventory is managed appropriately will facilitate the company achieving the expected targets, otherwise if merchandise inventory is managed incorrectly it could lead companies away from their intended target. One of merchandise inventory management is to do a merchandise inventory valuation and recording of merchandise inventory. Results of the analysis of research on the assessment and recording of inventory found any excess inventory that was ordered by the company due to a delay in delivery of ordered goods suppliers so that companies with large numbers that the company has inventory available for resale to consumers.