PENERAPAN FLEXIBLE BUDGET SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PERUSAHAAN INDUSTRI KULIT “SURYA” MAGETAN
| Main Author: | RONI, YUSUF |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9860/1/PENERAPAN_FLEXIBLE_BUDGET_SEBAGAI_ALAT_PENGENDALIANBIAYA_PRODUKSI_PADA_PERUSAHAAN_INDUSTRI_KULIT.pdf http://eprints.umm.ac.id/9860/ |
Daftar Isi:
- This research is a case study in the Leather Industry 'Surya' Magetan with title "Flexible Implementation of the Budget as a Tool for Production Cost Control in Leather Industry Company 'Surya' Magetan The purpose of this study was to determine the production cost control and flexible budget review as a means of controlling production costs in the Leather Industry Company 'Surya' Magetan The analytical tool used is by memmisahkan production costs based on his behavior, separating the semi-variable costs into fixed costs and variable costs by using small squares method, analyzed the difference between anggran flexible with the realization of production costs by using interpolation methods. The calculation result of raw material there is a favorable difference of USD 4,055,200; results can be proved that the price is lower than the actual material that has been budgeted. Direct labor costs are favorable difference occurs at Rp. 10,680,104;. It can be proved that the established wage rates lower than those already budgeted. Auxiliary material costs that happen addressing the existence of an unfavorable difference in the amount of Rp. 5.0099.241; it showed the actual auxiliary material costs higher than budget. Indirect labor costs that occurred showed the existence of an unfavorable difference in the amount of Rp. 45,110,648; it showed Biya actual indirect labor is higher than budget. Fuel costs trerjadi unfavorable difference of Rp. 1,406,355; these results can prove there has been increased costs of fuel procurement. The cost of electricity, water, phone showed the existence of an unfavorable difference of Rp. 29,123,418; it can prove that there has been extravagance in the use of this facility. The cost of repairs and maintenance have an unfavorable difference occurs at Rp. 5,472,522; these conditions can prove that this period has occurred pembekaan cost because a lot of damage. Other expenses have been unfavorable difference of Rp. 3,369,862;. it can prove that the costs exceed the budget. From the analysis above meaning can be concluded that the company Surya Magetan Leather Industry in controlling production costs do not distinguish the production of semi-variable costs into fixed costs and variable costs. Controlling production costs are also less effective and if viewed carefully, it can be said that the company could not properly mengendaliakan production costs. Based on the above conclusions the authors to imply that companies should Leather Industry Surya Magetan to re-evaluate the use of fixed budget