ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN KOPI BUBUK ”JALAK” MALANG

SOFYAN, A (2009) ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN KOPI BUBUK ”JALAK” MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Title: "Analysis of Production Cost Control To Assess Efficiency of Production Costs On Coffee Powder Company Starling Bird poor". (Researcher, The Guide I, Supervising II The research objective is to determine the efficiency of production costs in the Powder Bird Coffee Company Starling Malang. Analysis tool used is the analysis of comparing the difference between the budget and realization. The results of analysis can be seen that: 1). Companies in controlling the cost of materials is efficient or profitable margin in 2005 for USD 16,976,000, in the year 2006 amounting to Rp 17,764,500 and also in the year 2007 amounting to Rp 19,597,750. it was because of supply and raw material prices stable. 2). Control of direct labor costs on the difference in wage rates showed a profit margin in 2005 is Rp 11,687,500, in the year 2006 amounting to Rp 8,500,000, and in the year 2007 amounting to Rp 5,250,000. The total difference in the efficiency of working hours shows the difference in losses in 2005 amounted to Rp 12,382,500, in the year 2006 amounting to Rp 12,660,000, and in the year 2007 amounting to Rp 12,930,000. Based on the above calculation results, it can be seen the difference in the total direct labor costs indicate a loss, in the year 2005 amounting to Rp 695,000, in the year 2006 of 4,160,000,and in 2007 of 7,680,000. 3). The total difference in the factory overhead budget coffee company starling bird powder showed the difference in expense, in the amount of USD 54,018,125 in the year 2005, the Ahun 2006 amounting to Rp 56,343,125, in the year 2007 amounting to Rp 57,908,125. This is influenced by the damage to the engine so that the company's production budget increase from the previous year. The total difference in the capacity indicates unfavorable difference of Rp 1,375,000 in the year 2005, the year 2006 of Rp 1.100.000, and in the year 2007 amounting to Rp 962,500. This is influenced by the use of smaller power than the company had budgeted for due to the damage to the production machine. The total difference in efficiency indicates a profitable margin, in the year 2005 had a profit of USD 22,838,400, in the year 2006 amounting to Rp 22,902,300, and in the year 2007 amounting to Rp 23,014,500. This is influenced by the performance of good employees in carrying out the production process. Based on the above calculations, total factory overhead cost difference indicates unfavorable, in the amount of USD 32,554,725 in the year 2005, the year 2006 amounting to Rp 34,540,825, and in the year 2007 amounting to Rp 35,856,125. This is caused by the use of electricity is greater than the company had budgeted. Based on the above conclusions, the author can suggest that: 1). Companies should make the difference in the analysis of production costs on a periodic basis in order to know much difference in the adverse factors causing the difference in expense. 2). The company increased supervision and control implementation of employee working hours. 3). The Company entered into the budget repair labor costs and factory overhead costs

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 Jun 2012 04:25
Last Modified: 30 Jun 2012 04:25
URI: http://eprints.umm.ac.id/id/eprint/10443

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