PURWANTI, YULIA (2007) PEMERIKSAAN OPERASIONAL ATAS PELAKSANAAN FUNGSI PRODUKSI SEBAGAI SARANA DALAM MENILAI EFISIENSI DAN EFEKTIVITAS BAGIAN PRODUKSI PADA PERUSAHAAN ROKOK DUA DEWI TULUNGAGUNG. Other thesis, University of Muhammadiyah Malang.
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This research is case study at Company Of Cigarette Two Goddess with title: “Inspection of Operational of Execution Of Function Produce As Medium in Assessing Efficiency and Effectiveness Part Of Production At Company Of Cigarette Two Goddess of Tulungagung” Target of this research is to know and assess part of production at company of cigarette Two Goddess have executed activity of production efficiently and effective. Analysis used to assess effectiveness and efficiency is by using step inspection of operational covering phase preparation of antecedent, phase research of field, phase compilation of inspection program, phase execution of inspection and also reporting phase and follow-up. To know that execution of production have efficient that is by using comparison among production cost realization and budget covering the expense of raw material, direct labor cost and factory overhead cost. While to assess effective or him execution of production do not that is by using comparison among volume realization and budget produce during year 2004-2006. From result analyze to efficiency execution of production indicate that during year 2004-2006 company still not yet can reach efficiency of usage of production cost. Realize the expense of raw material per unit to every year him bigger mean 1% from budget specified. For the realization of direct labor cost per unit every year he means 2% bigger than specified budget. While for the realization of factory overhead cost per unit every year him mean 4% bigger than budget. Pursuant to effectiveness analysis of performance part of production can be concluded that effectiveness storey; level at company of cigarette Two Goddess year 2004-2006 still have the character of constant equal to 96%. This matter indicate that performance part of production at company of cigarette Two Goddess still not yet effective, which caused by planned production volume still not yet terealisasi fully. Pursuant to above conclusion, suggested for Company of Cigarette Two Goddess to execute inspection of periodical operational especially at shares produce to know the existence of weakness which must avoid and also can know progress which have reached. Besides, expected by company more improve the quality of product to reach efficiency storey; level and effectiveness part of production.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Rayi Tegar Pamungkas|
|Date Deposited:||30 Jun 2012 03:01|
|Last Modified:||30 Jun 2012 03:01|
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