摘要:The development of information technology and today had caused the globalnature of competition, tight and sharp that forced the management to findsolutions of a new strategy to maintain the companys survival. Or even thecompany can develop more advanced business. Inventories should always beprovided any particular period or in certain defined circumstances a company inorder to conduct its activities on an ongoing basis, whether the activities ofcertain products or activities that buying certain products and resell kemudiaan.Terms of inventory owned by a company will show the business activityconducted tersedbut company. Various trading companies and manufacturerswill hold inventories, inventories of karma is very important for a smoothbusiness.. When the initial inventory is lower than it should, then the profit forthe period would be too high. Conversely if the initial inventory should behigher than the profit for the period will be low. If ending inventory is lowerthan it should, then the profit for the period would be too low. If endinginventory is higher than it should, then the profit for the period would be toohigh.