ANALISIS VARIAN UNTUK PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA XII(PERSERO) UNIT USAHA STRATEGY(UUS) KERTOWONO LUMAJANG

Saputro, Median Wahyu (2010) ANALISIS VARIAN UNTUK PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA XII(PERSERO) UNIT USAHA STRATEGY(UUS) KERTOWONO LUMAJANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is case study at company PT. Perkebunan Nusantara XII (Persero) Unit Usaha Strategyk (UUS) Kertowono Lumajang with headline "Analisis Varian Untuk Pengendalian Biaya Produksi Pada PT. Perkebunan Nusantara XII (PERSERO) Unit Usaha Strategyk (UUS) Kertowono Lumajang" Purpose of this research is to know has production cost PTPN XII UUS Kertowono Lumajang been efficient. Data analysis technique applied is as according to data type collected. For qualitative data, data analysis technique applied is qualitative data analysis. So do with quantitative data is applied by quantitative calculation, that is taking conclusion by the way of comparing data that one with other. Result from this research, can be told in determination of budget need to be seen based on at experience of years before all as well as needing existence of consideration to factor influencing in the next year. From result of this visible research existence of variation of raw material doesn't profit in the year 2008 Rp. 689.473.310,-. Variation doesn't profit at labour cost happened in the year 2006 Rp. 491.366.400,- and in the year 2008 Rp. 323.599.000,-. For factory overhead cost from the year 2006 up to the year 2008 already happened favourable variance. In the applying needs existence of tight efficiency with improving of observation causing can depress cost and obtains high income.

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: 27 Mar 2012 03:28
Last Modified: 27 Mar 2012 03:28
URI: http://eprints.umm.ac.id/id/eprint/1185

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