| dc.description.abstract | This research aims to describe the budgeting of raw materials both by the Micro,
Small and Medium Enterprises (MSME) owners and researchers on the importance of
implementing management planning and control systems through the effective use of the
budget in purchasing raw materials or raw materials as inputs in production activities. The
data used in this research are secondary data sourced from company records for one year
(January - December 2019) as well as primary data from interviews with owners of UMKM
Printing Cloth in Malang Regency. The data analysis method used in this research is the
Economic Order Quantity (EOQ) method, which aims to explain the amount of the most
economical order, Safety Stock (SS), and Re-Order Point (ROP). Based on the results of the
EOQ method, the amount of raw material for plastisol paint is 4,615 units and bremol is 3,839
units, and the frequency of purchasing raw materials for plastisol paint is 1.9 times and
bremol is 1.3 times. The reorder point according to company policy is absent, whereas
according to EOQ method calculations 216 times for raw plastic paint and 117 for raw
material bremol | en_US |
