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ANALISIS EFISIENSI BIAYA PRODUKSI DAN PRODUKTIVITAS TENAGA KERJA BAGIAN PRODUKSI PG. KEBONAGUNG

Kusdianingsih, Tuty (2013) ANALISIS EFISIENSI BIAYA PRODUKSI DAN PRODUKTIVITAS TENAGA KERJA BAGIAN PRODUKSI PG. KEBONAGUNG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Refiners are "development agent" to increase economic activity, social and others from the surrounding community. At the sugar factory made standard costs for direct materials (direct raw material), labor (direct labor) and factory overhead costs (factory overhead). With the standard cost, management can make a comparison between the actual costs with standard costs so as to measure the performance / measure the efficiency / inefficiency. Amount of labor absorbed by the sugar factory to be a factor measuring the level of labor productivity output. This research is a case study. Data obtained from the PG. Kebonagung. Data collection techniques using the documentation. In order to obtain the data actually correspond to reality and tested its validity. Data analysis technique used is the analysis of variance and comparison of output and input. PG. Kebonagung of inefficient of the 2009-2011, this is because the percentage calculation between budget and realization has a difference of the losers. This percentage rate that fluctuates due to financing the acquisition of raw materials, production processes and process improvement engine that does not comply with the budgeted estimate. Also due to inefficiencies at the actual engine capacity increases, increased hours of actual engine capacity due to damage / congestion that occurs during the production process. When compared to the years 2009-2011 year is the most efficient in the year 2011. PG. Kebonagung of the 2009-2011 productivity levels fluctuate, the level of productivity can be seen in terms of output / financial and in terms of technical / workforce performance. In terms of output, the highest level of productivity that occurred in 2010, but when viewed from a technical point occurred in 2009, this is because the machine at the maximum for the production process and the amount of labor is higher than next year, at actual engine capacity can be put to good use because the machine does not experience congestion / damage so that the sugar production process runs smoothly. Keywords: Efficiency, Productivity, Production Department, Refiners.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 06:19
Last Modified: 20 Jan 2015 06:19
URI : http://eprints.umm.ac.id/id/eprint/14925

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