ANALYSIS OF INVENTORY AFFECTS THE MANAGEMENT OF CASH FLOWS (CASE MANAGEMENT STUDY IN PT. UMBUL RASAKI)

Abstract

Inventory is one of the factors that the company needed in continuing the business during the operation, whether it is for operational of company or as inventory that ready to sale. Inventory is one of the factors that give influence to management cash inflows and outflows of the company. Moreover the cash flows that involve during the providing process of inventory. In this study, qualitative method is used by comparing the theory / best practices with the implementation / current business process of the company. The information about the current and existing condition of the company is done by inquiries the company, observation, and documentation. In addition, this study is to discuss and emphasize the effects of inventory towards the management of cash inflows and outflows during the operation process of company. This case management study finds that the business operation process according the inventory process in this company still need more correction and revision in implementation of process. Because of this problem of inventory process give some effects on the management of cash inflows and outflows during the operation process of the company. As a result of this case study, to create the management of inventory to make the using of cash inflows and outflows is effective and efficient during the operation. And make management of cash inflows and outflows that related to inventory process efficient. Based on the results of case management case study, the writer suggested to the company for make the management of cash inflows and outflows related to inventory process. It is conducts by making the estimation of cash outflows before the operation is processing, evaluate the using of cash during the inventory process, more make the documentation related to inventory and cash properly, and making the separate of using the cash by the owner.