Analisis perbandingan metode penilaian persediaan dengan sistem pencatatan perpetual pada CV andi jaya samarinda --

The Purpose of the writing os to know the value of ending inventory which is calculated by using the FIFO, LIFO, and average method at the CV Andi Jaya Samarinda and to determine the gross profit earned by the company by using FIFO, LIFO, and Average Method. Techniques used in obtaining and collecting the data required in this writing is the documentation in the form of purchase sales data and iron pipe CV Andi Jaya Samarinda in type 16, and3 inc with each length of 6 meters. Then the analysis tools used is FIFO, LIFO and Average Method. After calculation show that, comperate whit LIFO and Aveage Method, FIFO produces a inventory value ending smaller and has better gross profit. This indicates that the FIFO method is better used bt CV Andi Jaya Samarinda compared with LIFO and Average