Analisis Pengelolaan Dead Stock Menggunakan Cost Profit Analysis

Abstract

This research investigates the issue of dead stock at PT XYZ, a textile company stemming from an accumulation of 49,630 meters of unsold fabric. The primary objective is to optimize the management of these non-productive assets by evaluating four strategic alternatives: export, re-process, pick and choose, and sale per kilogram. Using a combines Cost Profit Analysis and Sensitivity Analysis, this study identifies the potential profitability of each option and tests the financial models against variations in selling price. Initial CPA results indicated that only the re-process alternative was profitable IDR 100.752.191, while others like export IDR -Rp168.173.396, and pick and choose IDR -24.951.765 incurred substantial losses However, sensitivity analysis findings indicate that increasing the selling price of the pick and choose alternative by 10% to 20% would result in a profit of Rp73,520,854. Similarly, the export alternative would generate a profit of Rp13,328,741 if the selling price were increased by 20% to 30%. This research concludes by providing a dynamic decisionmaking, proving that dead stock can evolve from a mere cost recovery activity into a proactive value creation process by deeply understanding the break-even points and price leverage of each alternative.