ANALISIS ANGGARAN FLEKSIBEL DAN REALISASI BIAYA PRODUKSI UNTUK MENILAI KINERJA DIVISI PRODUKSI MESIN KERTAS I PT. KERTAS LECES (PERSERO) PROBOLINGGO
| Main Author: | Nurdiana, Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14993/ |
| ctrlnum |
14993 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.umm.ac.id/14993/</relation><title>ANALISIS ANGGARAN FLEKSIBEL DAN REALISASI BIAYA PRODUKSI UNTUK MENILAI KINERJA DIVISI PRODUKSI MESIN KERTAS I PT. KERTAS LECES (PERSERO) PROBOLINGGO</title><creator>Nurdiana, Ayu</creator><subject>HB Economic Theory</subject><description>The purpose of this research is (1) Identifying the basic considerations in budgeting PT. Kertas Leces (Persero) Probolinggo, (2) adjust the budgeting procedure PT. Kertas Leces (Persero) Probolinggo with budget policy PT. Kertas Leces (Persero) Probolinggo, (3) Explaining the application of flexible budget production division PT. Kertas Leces (Persero) Probolinggo, and (4) Analyzing the performance of the production division of PT. Kertas Leces (Persero) Probolinggo associated with excess production budget happens.
The method used in this research is a quantitative and qualitative analysis by comparing the static budget and a flexible budget, analyze budgeting procedures, and perform budget calculations and actual production costs.
Based on the analysis of PT. Kertas Leces (Persero) Probolinggo more emphasis to use as a basis for preparing the prognosis budget. And procedures for preparing budgets are in accordance with the basic policy of the company that can be seen from the flowchart.
Moreover, in preparing the budget the company use a static budget and does not separate costs into fixed costs and variable costs. It because the company only separates costs into direct costs and indirect costs alone. While the performance of the production division may be said not effective and efficient. It can be evidenced from the number of production costs occur higher than budgeted and budgeted volumes were higher than volume occurs happen.</description><date>2014</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><identifier> Nurdiana, Ayu (2014) ANALISIS ANGGARAN FLEKSIBEL DAN REALISASI BIAYA PRODUKSI UNTUK MENILAI KINERJA DIVISI PRODUKSI MESIN KERTAS I PT. KERTAS LECES (PERSERO) PROBOLINGGO. Other thesis, University of Muhammadiyah Malang. </identifier><recordID>14993</recordID></dc>
|
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview |
| author |
Nurdiana, Ayu |
| title |
ANALISIS ANGGARAN FLEKSIBEL DAN REALISASI BIAYA PRODUKSI UNTUK MENILAI KINERJA DIVISI PRODUKSI MESIN KERTAS I PT. KERTAS LECES (PERSERO) PROBOLINGGO |
| publishDate |
2014 |
| topic |
HB Economic Theory |
| url |
http://eprints.umm.ac.id/14993/ |
| contents |
The purpose of this research is (1) Identifying the basic considerations in budgeting PT. Kertas Leces (Persero) Probolinggo, (2) adjust the budgeting procedure PT. Kertas Leces (Persero) Probolinggo with budget policy PT. Kertas Leces (Persero) Probolinggo, (3) Explaining the application of flexible budget production division PT. Kertas Leces (Persero) Probolinggo, and (4) Analyzing the performance of the production division of PT. Kertas Leces (Persero) Probolinggo associated with excess production budget happens.
The method used in this research is a quantitative and qualitative analysis by comparing the static budget and a flexible budget, analyze budgeting procedures, and perform budget calculations and actual production costs.
Based on the analysis of PT. Kertas Leces (Persero) Probolinggo more emphasis to use as a basis for preparing the prognosis budget. And procedures for preparing budgets are in accordance with the basic policy of the company that can be seen from the flowchart.
Moreover, in preparing the budget the company use a static budget and does not separate costs into fixed costs and variable costs. It because the company only separates costs into direct costs and indirect costs alone. While the performance of the production division may be said not effective and efficient. It can be evidenced from the number of production costs occur higher than budgeted and budgeted volumes were higher than volume occurs happen. |
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IOS4109.14993 |
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Universitas Muhammadiyah Malang |
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136 |
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library:university library |
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Perpustakaan Universitas Muhammadiyah Malang |
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546 |
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UMM Institutional Repository |
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4109 |
| city |
MALANG |
| province |
JAWA TIMUR |
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IOS4109 |
| first_indexed |
2017-03-21T02:43:13Z |
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2017-03-21T02:43:13Z |
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dc |
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1675924217168658432 |
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17.538404 |