| Summary: | Inventory is one of the vital components, because inventory is the basic
material in production. Without inventory, production will be restrained, even
jammed. However, stocking raw materials, work in process goods, and finished
goods costs some money. Inventory must be optimized, so the company will be
efficient, effective, and economical.
An internal control system is needed to reach those things. The system
needs to secure, maintain the quality and quantity, and also ensure the stock is
always ready when needed. The system must be designed and evaluated
periodically to ensure it meets the target.
PT Catur Kreasi Aksara is a company that specialized in publishing. The
two main materials of this company are paper and ink. This company has its own
challenge in managing these two materials, because of its unique characteristics.
This research aims to understand the whole picture of what is happening in
PT Catur Kreasi Aksara from the provision of logistics until the reselling of the
inventory. The research also evaluates the effectiveness and efficiency of the
internal control system.
Interviewing the manager and other related people, observing the company
internal documents, and inspecting to related parts in the company are the
methods used to collect data. The data is being processed with comparative
method. Comparative method is an analysis method which compares the existing
theorem with the implementation in the company.
The conclusions and suggestions can be summarized from the result. The
results of this research are expected to advice and help the management improving
the effectiveness and efficiency of the control system. The improved system is
expected to be able to compete and survive in the middle of business environment
which continually developed.
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