Analysis of Planning and Control of Drug Catagory A with ABC-VEN Methode and EOQ in IFRS RSIS Mojokerto

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  • Mustika Wati -
  • Ismi Rahmawati
  • Ika Purwidyaningrum

Abstract

The high residualvalue of drug inventory at IFRS RSIS Mojokerto indicates that drug management has not been managed optimally. The priority scale of  supervision and control at planning stage needs  to be carried out using the ABC-VEN method analyzing and calculating the EOQ value in order to achieve the most economical ordering value to avoid overstock. The purpose of this study was to determine drug classificationusing the ABC-VEN method, planning control using with EQQ and  measuringthe efficiency  value at  IFRS RSIS Mojokerto.

The  design of this research is descriptive quantitative. Retrieval of retrospective data from the January-October 2020  financial statement  at IFRS RSIS Mojokerto. The data were analyzed  by ABC-VEN to get categoryA drugs. Drug inventory control was calculated by calculating the value of EOQ,ROP, efficiency value by calculating ITOR.

The results of drug classification using the ABC-VEN method obtained categoryA drugs absorbing 68.05% of the total investment value. Control of planning category A drug needs resulted in the value of the remaining inventory dropping from 48.4% to 36% of the total inventory value, ITOR increased from 2.0 to 4.1 times per month. The conclusion of the ABC-VEN, EOQ and ROP analysis can be used to determine the priority scale of procurement and control to avoid over-stocking of drug supplies in the hospital.

Keywords: Drug planning control, ABC-VEN, EOQ, ROP

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Published
2022-11-30