ANALISIS PENGENDALIAN BIAYA PRODUKSI GUNA EFEKTIVITAS DAN EFISIENSI PRODUKSI

Irawan, Ady (2008) ANALISIS PENGENDALIAN BIAYA PRODUKSI GUNA EFEKTIVITAS DAN EFISIENSI PRODUKSI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This is a case study on a cigarette company of HF. Prima Malang with the title “The Analysis of Production Expense to Produce High productive effectiveness and efficiency on A cigarette company of HF. Prima. This study aims at finding out the analysis of production expense to produce high productive effectiveness and efficiency on a cigarette company of HF Prima Malang. This study uses the gap index analysis by using the three models of gap analysis as a productive control. The controlling level to determine the productive expense can be said to be effective if there is a gap account which benefit the expense standard of its real income. The result of its analysis of those three models during the year of 2005-2007 for the raw material price is considered not efficient since the gap account is not beneficial. The price gap is controlled by the market. In terms of its raw material quantity we can see the gap account so it can be said that there is a benefit on it so it is considered to be efficient and effective and is under control. The gap account on in the combination of its price and its quantity can not be found which means that there is no full responsibility shown by those two managers. The wage is not efficient since we can not find the gap account between the workers expense and its wage rate. The raise on the worker’s wage is influenced by economic condition and the marker condition as well. . there is a gap on its wage which seems that it is efficient enough but in terms of its combination there is no good gap which means that there is no effectiveness and efficiency yet and this shows that that there is no responsibility from the two management. The overhead of its company in terms of its expense, it has the same efficiency so we get benefit from it. The gap of BOP capacity in the year of 2006 shows the significant raise, but in 200 and 2007 has an unfavorable gap so that the capacity of its BOP is not effective and this show that the company still can not control the company well. These are all shows that the overall performance of the company show the gap of its productive and this one is very beneficial and it is considered effective and efficient along with its effective standard. But the company needs to ay attention on its raw material price, the working wage tariff, the direct workers wages and the overhead capacity which is still considered uncontrollable so it causes the the unfavorable gap.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 09 May 2012 06:23
Last Modified: 09 May 2012 06:23
URI: http://eprints.umm.ac.id/id/eprint/4879

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