Evaluasi Sistem Pengendalian Manajemen Pada Bagian Produksi Guna Meningkatkan Efisiensi dan Efektivitas Produksi (Studi Kasus Pada PT. Flamboyan Jaya Batu)

Murdani, Muhammad (2008) Evaluasi Sistem Pengendalian Manajemen Pada Bagian Produksi Guna Meningkatkan Efisiensi dan Efektivitas Produksi (Studi Kasus Pada PT. Flamboyan Jaya Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research is a case study which was done to plastic bag manufacture PT Flamboyan Jaya Batu titled “Evaluation of Management Control System at Production to Increase Product Efficiency and Effectiveness” The research aimed to identify the important problem that may exist related with management control, whether now or in the future and find the alternative solution, also to find the problems inside the company according to the existed theories. Analytical method used to find the biases were by comparing fund and realization of production cost in 2007 : 1. Analysis of direct material aggregate 2. Analysis of direct work-force 3. Analysis of manufacture overhead cost From the equation, there could be found that in 2007 there are a product increasing that cause the aggregate between fund and realization. Direct raw-material cost stated by PT Flamboyan Jaya Batu has Rp. 8,05,- per kilogram biased. It caused by the production increasing in direct workforce stated by PT. Flamboyan Jaya Batu since the company could handle the direct workforce. It could be seen from the direct budget of workforce Rp. 148.320.000,-, while the realization was only Rp. 135.490.000,-. Manufacture overhead cost of PT. Flamboyan Jaya Batu has Rp. 3.799.150,- biased from the Rp. 124.732.050,- budget increased into Rp. 128.531.200,-. It caused by PT. Flamboyan Jaya Batu that used machinery power more than human resource. It caused the maintenance cost increasing, also the shrinkage cost for the organization active balance. According above explanation, the writer concluded that it would be better when the organization arranged production budget, they stated clear programs about the action and in arranging the budget not only based on the previous sell report. The organization should also analyzed the deviation between budget and realization since the bias could be found clear so that the correction action could be done.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 19 May 2012 03:24
Last Modified: 19 May 2012 03:24
URI: http://eprints.umm.ac.id/id/eprint/5532

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