Peranan Anggaran Biaya Produksi sebagai Alat Bantu Manajemen dalam Efektivitas Pengendalian Biaya Produksi pada PT "X"
Daftar Isi:
- One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units produce of in a specified period in the future. Research method applied is analytical descriptive method. Data analysis applied in this research is correlation analysis pearson moment (PPM), coefficient of determination analysis, and examination of hypothesis for significance test by using test two party(sides (two tailed test). Based on simple linear correlation analysis is obtained level of correlation coefficient (r) for company " X" sebasar 0,730. This thing means that there is relation between variable X and variable Y strong positive correlation (according to standard 0,600 - 0,799 strong). Based on coefficient of determination analysis of manufacturing budget influential to financial control produce of equal to 53,29%. Based on examination result done with two tailed test sides is obtained value t to stay at acceptance region Ha, causing can be told that manufacturing budget has influence signifikan to production financial control.