PENGANGGARAN BAHAN BAKU SEBAGAI PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKU PADA PT. MAKMUR ABADI HADIBRATA MENDAWAI – KALIMANTAN TENGAH

Teladan, Nanang Abdullah (2006) PENGANGGARAN BAHAN BAKU SEBAGAI PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKU PADA PT. MAKMUR ABADI HADIBRATA MENDAWAI – KALIMANTAN TENGAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive in PT. Makmur Abadi Hadibrata Mendawai - Central Kalimantan, with the title "Raw Materials as Planning Budgeting and Controlling Costs of Raw Material." The purpose of this study are, first, to demonstrate the importance of budgeting raw material inventory minimum and maximum. Second, to determine standardization of raw materials that will be included in the production process. Third, to know the implementation and control of raw material costs and assess the effectiveness and keefesienannya. Data analysis methods used are quantitative methods, and the analysis using the EOQ method (Ecinomic Order Quantity). In this research, known that. Makmur Abadi Hadibrata in preparing budget materials do not apply the EOQ method, but using standard methods of usage, so that companies are increasingly being held reservations as many as 20 times a year resulting in greater cost. Some possible to solve the problem, namely: 1.Menetapkan purchases of raw materials are appropriate include: - Determining the most economical purchase amount. - Set the minimum and maximum inventory. - Determining the Reorder Point (ROP). 2. Conducting Calculation Difference Analysis of Raw Materials including: - Difference in price of raw materials - The excess quantity of raw material usage. - Calculation of excess consumption of raw materials. The result of calculation in this study mentioned that the difference is advantageous for the company, the company entered into an order only as much as 18 times in 2003 and 19 times in 2004. And there are deviations of raw material usage Rp. 184,588,800 in 2003 and Rp. 209,184,000 in 2004, is due to ordering is that too often result from the use of the specified standard. Based on the above conclusions, the author implies that should PT. Makmur Abadi Hadibrata use the most economical purchase amount in the procurement of raw materials, so it can be calculated minimum and maximum amount of supplies for the production process can go smoothly.

Item Type: Thesis (Other)
Subjects: L Education > L Education (General)
Divisions: Faculty of Teacher Training and Education > Department of Indonesian and Literature
Depositing User: Zainul Afandi
Date Deposited: 13 Jul 2012 07:32
Last Modified: 13 Jul 2012 07:32
URI: http://eprints.umm.ac.id/id/eprint/12005

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