ANALISIS PENGENDALIAN MANAJEMEN PADA PUSAT BIAYA PRODUKSI Studi Kasus Pada Perusahaan Penyamakan dan Kerajinan Kulit Sumber Kulit Magetan

NUGROHO, NUNGKY SATRIYA HARDHIAN WAHYU (2008) ANALISIS PENGENDALIAN MANAJEMEN PADA PUSAT BIAYA PRODUKSI Studi Kasus Pada Perusahaan Penyamakan dan Kerajinan Kulit Sumber Kulit Magetan. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_PENGENDALIAN_MANAJEMEN_PADA_PUSATBIAYA_PRODUKSIStudi_Kasus_Pada_Perusahaan_Penyamakan_dan_Kerajinan_KulitSumber_Kulit_Magetan.pdf

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Abstract

This research have the character of conducted case study at Company of check and Diligence Of Husk of Sumber Kulit Magetan with title " Analysis Management Control Produce Company of Check and Diligence Of Husk of Hadhi Bharata Sejahtera Magetan". Target of this research is to know financial control efficiency produce at company of Check and Diligence of Sumber Kulit Magetan. Analyzer used to know efficiency financial control of production use difference analysis that is with analyzing and comparing furthermore between realization and budget. From result of analysis and calculation can know by: 1). Company of check and diligence of husk of Sumber Kulit Magetan in operation of raw material budget still not yet efficient posed at loss difference equal to in the year 2005, in the year 2006 and in the year 2007. The mentioned influenced by raw material price uncertainty which because of rare of available materials in market. 2). At operation of direct labor budget also not yet shown efficient in the situation loss difference equal to in the year 2005, in the year 2006 and in the year 2007. This matter influenced by bigger loss difference him either from tariff difference and also energy fee difference of job direct which because do not control of employees performance so that have an in with result of production which cannot reach which is budgeted by company. 3) While financial control of factory overhead have is efficient. The mentioned shown in the situation beneficial difference in the year 2005, in the year 2006 and in the year 2007. The mentioned because of existence of increase of BBM so that company increase budget the expense of overhead of previous year. But in its him usage of BBM do not exceed amount which have been budgeted by company. Besides is also caused by usage of electrics which smaller than which have been budgeted by company of existence of damage at some machine produce and at least usage of telephone. Pursuant to conclusion above, writer of implication can that: 1). In planning raw material budget and direct labor cost do not just pursuant to last year, however also reckon the level of good raw material of amount and also its price and needed time in course of production. So that company can compile efficient cost estimate. 2).Whit the happening of difference do not profit year 2005, 2006, 2007 at raw material budget and direct labor cost, hence company require to perform a repair of raw material budget and direct labor cost before doing production process.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 21 May 2012 06:36
Last Modified: 21 May 2012 06:36
URI: http://eprints.umm.ac.id/id/eprint/5625

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