T The preparation of this thesis aims to determine the level of supervision based on the classification of raw materials inventory. Research used data from the company Suralaya UBP is the period 2008-2010. The research method used in this study is the ABC method. Data obtained from the company UBP Suralaya in the division of raw materials in the form of raw material usage data according to its kind. The results of the analysis shows that raw materials Solar entered into a Class A classification of goods, raw materials into the residue class B classification of goods, raw materials Coal classification of goods into the class C. Supervision of inventory carried out differently according to the value of each raw material.