Analisis Pengendalian Persediaan dengan Metode ABC pada MSH Otomotif Pasuruan

Abstract

This study was motivated by the absence of an inventory classification system based on sales contribution levels at MSH Otomotif Pasuruan, resulting in a uniform approach to stock control. This situation led to stockouts for certain high-demand products. The study aims to analyze inventory control using the ABC method and to classify spare parts based on their annual usage value. A quantitative descriptive method employing ABC analysis was used. Data regarding 2026 product sales and prices were obtained through observation, interviews, documentation, and a literature review. The analysis involved calculating annual usage values, value percentages, and cumulative values. The results indicate that out of 100 inventory items, 43 fall into Category A, contributing 79.54% of the total value and thus representing the top priority for inventory control. Thirty-three items fall into Category B, contributing 15.67% and requiring periodic control, while 24 items fall into Category C, contributing 4.79% and requiring only simple management. Implementing the ABC method enables MSH Otomotif Pasuruan to establish inventory control priorities more effectively and efficiently, thereby minimizing stockout risks and optimizing stock management