PEMERIKSAAN OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS FUNGSI PRODUKSI PADA PT. PG KREBET BARU MALANG

Ayundari, Rosita (2008) PEMERIKSAAN OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS FUNGSI PRODUKSI PADA PT. PG KREBET BARU MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a study case at Krebet Baru sugar company entitled “ the operational investigation to evaluate the efficiency and effective level of productive function at Krebet Baru sugar company, Malang. This is a descriptive study in explaining and describing all the phenomena to its readers. This study aims at measuring the efficiency and effectiveness level of its production activity at Krebet Baru sugar company Malang. The writer uses steps of operational investigation namely: introductory evaluation, review and the assessment activity on its production division, the planned investigation and the follow up report. The analysis tool of the data is variance analysis by measuring the percentage of its efficiency and effectiveness level and its production as well. The variance analysis is used to see if there is a gap between the budget and its productive realization and if so than we should find the case. If the gap found is those of negative caused by a controlled budget then the mistake is put onto the ineffectiveness of its management dealings and it needs repairing in terms of managerial matter. The efficiency and effectiveness level of its productive function can be evaluated by comparing the efficiency and effectiveness level which has been regulated by the company by number of 100 %. The result of the calculation by using gap analysis shows that there is a budget gap and it is negative for about Rp 71.735.799.800 from the budget planned. The gap found on the expense used to buy its raw material and the direct budget of its worker. This is caused by the number of its raw material used so that the time needed is also determined by the number of its material so that its production steps are getting longer. The number of its productive budget makes its production is not efficient, but on the other hand there is an effectiveness of its production activity since the sugar quantity produced is above from the budget planned. Based on the conclusion above, the writer implies that it is better if this Krebet Baru sugar company Malang rearrange its management and changing or renewing its machinery so that the capacity of it million machinery can be sufficient enough with its number of its sugar cane.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 Apr 2012 03:06
Last Modified: 30 Apr 2012 03:06
URI: http://eprints.umm.ac.id/id/eprint/3347

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