Analisis Perbandingan Metode Perhitungan Persediaan Average dan FIFO Pada PT Bengawan Karya Sakti
Abstract
The purpose of this research is to compare inventory valuation and COGS by FIFO method with FIFO and Average inventory valuation methods. The research method used in this research is quantitative. The results showed that the calculation of the ending inventory using the FIFO method shows a lower value than the average method, this means that the lower the ending inventory value, the higher the COGS value, and vice versa. The calculation of the COGS using the FIFO method is greater than the average method, so companies are advised to use the average method, because the profits earned will be higher than the FIFO metho
Keywords : Average, First In First Out, Stock
References
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