ANALISIS SELISIH BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALI BIAYA PRODUKSI PADA CV. SAHA PERKASA GAJAH MADA TULUNGAGUNG

Fatimah, Siti (2008) ANALISIS SELISIH BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALI BIAYA PRODUKSI PADA CV. SAHA PERKASA GAJAH MADA TULUNGAGUNG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This Research represent case study at company of Batik CV. Saha Perkasa Gajah Mada Tulungagung with title "The Analysis of Difference Factory Overhead Cost As A Means Of Controller of Production Cost at CV. Saha Perkasa Gajah Mada Tulungagung". The target of this research is to know and analyze the production cost which in the form of CV. Saha Perkasa Gajah Mada Tulungagung factory overhead cost. Analyzer which used in this research is difference analysis (varian) by using the four differences method that is budget difference, activity volume difference, variable efficiency difference and efficiency difference remain to. Pursuant to result of analysis which it’s indicated that at CV. Saha Perkasa Gajah Mada, production cost which in the form of factory overhead cost not in control yet (Unfavorable). It’s seen that there is still deviation at budget difference equal to Rp. 1.843.381 where real factory overhead cost is higher than the factory overhead cost budgeted. For the difference of activity volume equal to Rp 13.812.701 where yielded volume smaller than company budget capacities so that some of available budget capacities have not wear or is out of job. Every deviation that happened has to be analyzed so that can be known by causes that happening of deviation and level of deviation. Difference in control (favorable) shall be defended and difference do not in control (Unfavorable) it’s presumably conducted by correction and repair of Stipulating of manufacturing budget accurately and correctness will be effective progressively its benefit in financial control of production

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Management
Depositing User: Anggit Aldila
Date Deposited: 03 May 2012 06:24
Last Modified: 03 May 2012 06:24
URI: http://eprints.umm.ac.id/id/eprint/4100

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