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PENGENDALIAN PRODUKSI UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI PADA PT. VARIA USAHA BETON

Abidin, Akhmat (2013) PENGENDALIAN PRODUKSI UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI PADA PT. VARIA USAHA BETON. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research has two objectives, namely to analyze and evaluate the production control at PT. Varia Usaha Beton, as well as evaluating the cost of good sold before and after control of production. Techniques of data analysis is done by comparing the costs at the time of planning with the actual costs. After that in comparison between the cost of production before controlling the cost of production after control. From the comparison of the costs before and after the control in 2012, it is known that for the cost of materials and direct labor costs are efficient, whereas for factory overhead costs relatively inefficient because there are several components of overhead costs that are far from the budgeted cost. While the results of the calculation of the cost of production before and after control of production, there is a difference of Rp. 22.000/m3. It can be concluded that the control of production is done by BSP Waru plant can improve the efficiency of production costs which will directly affect the cost of production.

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: 21 Jan 2015 03:04
Last Modified: 21 Jan 2015 03:04
URI : http://eprints.umm.ac.id/id/eprint/14955

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