Abstract: The purpose of this study is to compare the calculations of raw material’s inventory planning and control of a company based on actual calculation by the company compare to the theoretical calculation of Economic Order Quatity (EOQ). Rahayu Ltd. (the name of the compan is replaced according to company ’s request) is the object of this research which is a company that engaged in the field of aluminum smelting that is fused recycling of any types of scrap or junk or trash that is made from aluminum, for example: beverage cans cookware, license plate number, wire and others that located in Gresik (East Java) from 2007-2012. Research method that will be used in this study is qualitative that observe the data by using the methods of EOQ and Safety Stock (SS) as well as supporting data from the company’s marketing department warehouse and the purchasing department of raw materials while the unit of analysis is the sales data as well as the purchase of raw material inventory stock data from the marketing department the warehouse and the purchasing department of the company. The results of his research in that there can be significant differences between the calculations based company with EOQ then the conclusion is more efficient if the company will do the calculation and control of raw materials by using EOQ Method because it can save the cost of raw materials inventory as compared to the calculation using the company.