By using model of qualitative and quantitative analysis, the result of research analysis from the research object is the application of standard deviation method can be determined how much the safety stock will be held by the company and can cover the occurrence of stock out when demand increase or fluctuation in demand. This method is applied to see how the most optimal security inventory, which is the most economical, in the sense that not too much which means waste or additional costs that are not necessary or not too little which means there is still danger of running out of inventory. Analisa sumber dan penggunaan kas (Cash flow statement analysis) 4. The method that will try to use is standard deviation method in determining the amount of safety stock. Toni Heryana S.Pd, MM Program Studi Akuntansi UPI fTeknik Analisis Laporan Keuangan (Lanjutan) Terdapat beberapa teknik analisa yang biasa digunakan dalam analisa laporan keuangan adalah sebagai berikut: 1. With this problem it is necessary to apply a method used as corporate guidance to overcome the problem of inventory. Because often companies have difficulty in the amount of safety stock that must be prepared at the time of booking so that companies can anticipate the number of fluctuating demand. just like any other trading company the company is also having trouble determining the amount of merchandise inventory. Mirama located in Gorontalo Province, especially the city of Gorontalo which sells AC electronic goods and TV. One of the local companies that became the focus or object of research in this writing is UD.
One important aspect that needs proper management is the supply problem. It is necessary to make an important decision concerning the level or quantity of production for the manufacturing company, the determination of the amount or stock of merchandise for the trading company as well as the level of service production for the service company. Companies that can enter this global market are companies that have comparative and competitive advantages. Currently all companies are looking for opportunities in the openness of international markets or global markets.