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Arsad, Wahyudi (2009) ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI TINGKAT EFEKTIVITAS DAN EFISIENSI(Studi Kasus Pada Perhutani Saradan Madiun). Other thesis, University of Muhammadiyah Malang.


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Control is an action to direct in order to be able to achieve the goal. One of the ways to control production costs is applying production standard costs that comparing the realization to production costs standard. So, it can be know the difference among the reality with the standardized production costs, in the form of profitable or lost difference. The purposed to be attained in this research is to review the production cost control conducted by the company and to know how far the company performing production control in order to be effective and efficient. Research design used is case study. Research is done in Saradan Forestry Department of Madiun. Data used in this research is secondary data in the form of data issued by the company for management party in period of 2005-2007. Its data collecting technique is documentation and the collected data are production cost data and organization structure. The collected data are analyzed by assessing company’s effectiveness level, efficiency level and by analyzing company’s overhead cost difference. From the research results, it can be known that production volume effectiveness for period of 2005 is 14.270 m3 in the budgeted production with the actual production is 15.922 and 112% in comparison value. For 2006, it is 16.157 m3 in the budgeted production, while its actual production is 17.427 and 108% in comparison value. And for 2007, it is 18.954 m3 in the budgeted production, with its actual production is 19.486 and 103% in comparison value. It means that the company has been effective, where the actual production has met the budgeted production target. From the cost efficiency, it seems that the actual production cost for period 2005-2006 is still below the budgeted production costs. In 2005, the actual cost is 98% from production cost budget and 98.3 in 2006. It means that company has efficient. If production cost is too high hence cost of good sold will also high. Last, in company’s volume/capacity difference is occurred profitable BOP difference where there is capacity difference in 2005 as much as Rp. 63.732.198, Rp. 27.789.963 in 2006 and Rp. 6.750.989 in 2007. Thus, it can be said that the company’s standardized capacity need a higher cost tariffs than the standardized capacity cost. Thus, it can be suggested that company should improves its control in each works and it needs a good coordination among each division in its job authority and assignment according to the existing organization chart. Thereby, it can be created a better work circumstance and harmonious to support all policy and the established goal.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Anwar Jasin
Date Deposited: 02 Apr 2012 03:00
Last Modified: 02 Apr 2012 03:00

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