PENERAPAN SISTEM PENGENDALIAN MANAJEMEN BIAYA PRODUKSI GUNA MENILAI EFISIENSI DAN EFEKTIFITAS PADA PERUSAHAAN TEGEL CV. YUDISTIRA KEDIRI
| Main Author: | Kristian, Dinayana |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8411/1/PENERAPAN_SISTEM_PENGENDALIAN_MANAJEMEN_BIAYAPRODUKSI_GUNA_MENILAI_EFISIENSI_DAN_EFEKTIFITASPADA_PERUSAHAAN_TEGEL_CV.pdf http://eprints.umm.ac.id/8411/ |
Daftar Isi:
- This research is a case study conducted at the company's CV tiles. Yudhisthira Kediri with the title "Application of Production Cost Management Control System To Assess Efficiency and Effectiveness of In the Company Tegel CV. Yudhisthira Kediri ". The purpose of this study was to obtain a picture of efficiency and effectiveness of management control systems in the production of CV. Yudhisthira Kediri, identify important issues that may arise in connection with the existing management control within the company, and to help find alternative solutions based on existing theories. The method of analysis used to identify deviations that occur is by way of comparison between budget and actual costs of production in 2005 in the following manner: 1.Analisis difference in raw material costs 2.Analisis direct labor cost difference 3.Analisis factory overhead cost difference From the results of these calculations can be seen that in 2005 the cost element that has no beneficial difference is the cost of raw materials for Rp.502.020 of which are budgeted at Rp.224.416.704 and realization of Rp.224.918.724. Direct labor costs experienced the difference was not profitable for Rp.271.000 of which are budgeted at Rp.49.213.500 and realization of Rp.49.484.500. While the factory overhead cost savings of Rp.43.311 experience of the company's budget for Rp.60.677.500 and realization of Rp.60.634.075. Based on this analysis, the difference in raw materials caused by fluctuations in market prices. Raw material price increases are cement gray rose Rp.625 per Zech, coarse sand rose 500 per M3, fine sand rose 500 per M3. While the difference in working tenega directly caused by the increase in wage rates in the artisans and craftsmen pelamir selep respectively 500 per day. Factory overhead cost savings occur because workers have sufficient expertise, so to use auxiliary material which is actually more efficient than the company budgeted. Based on the description above, the writer can conclude that in the preparation of the budget should not only based on the programming, but also pay attention to information on the capabilities and limitations of manpower and facilities available. Companies also have to analyze further deviations between budget and realization for the causes of deviations can be seen clearly so that corrective action can be done immediately.