ANALISIS PENGENDALIAN BIAYA TENAGA KERJA PADA UKMKERAMIK HIAS DAN SOUVENIR SOEHARTO DINOYO KOTA MALANG

ZACKY, MUHAMMAD (2010) ANALISIS PENGENDALIAN BIAYA TENAGA KERJA PADA UKMKERAMIK HIAS DAN SOUVENIR SOEHARTO DINOYO KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was conducted on the SME ceramics Decorative and souvenir Suharto Dinoyo Malang. The title of this study "Analysis of control of labor costs on SMEs and decorative ceramic souvenirs Suharto Dinoyo Malang. This study aimed to analyze the labor cost controls, directly or indirectly and the efficiency of labor costs directly or indirectly, that has been done already efficient SMEs. Analysis of indirect labor costs by comparing the budget with the realization of indirect labor costs in the year 2007 to 2009. While direct labor cost analysis using analysis of variance in labor costs which include the excess wage rates where the divergence occurs because the actual costs with budgeted costs and foreign standards of efficiency wages, where the deviation occurs because of differences in working hours between the hours of work standards with the use of actual working hours. This analysis was used to determine the cost of direct labor or indirect benefit or loss in the SMEs. From the results of the analysis work was cost control, directly or indirectly experienced, the difference was not profitable, due to lack of supervision at this stage of production activities, increased production volumes resulting in less efficient use of machine hours and changes in government regulations set the standard minimum wage (Minimum Wage regional) that affect the labor costs on SMEs. From the research that has been done, researchers advise SMEs to perform corrective measures that benefit the company. Keywords: Cost Control of direct labor and indirect labor costs.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 06 Mar 2012 17:41
Last Modified: 06 Mar 2012 17:41
URI: http://eprints.umm.ac.id/id/eprint/336

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