EVALUASI ATAS PENGENDALIAN BIAYA PRODUKSI PADA HOME INDUSTRY KERIPIK TEMPE RATNA MALANG

Neliyawati, Neliyawati (2008) EVALUASI ATAS PENGENDALIAN BIAYA PRODUKSI PADA HOME INDUSTRY KERIPIK TEMPE RATNA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

In doing company production process will base on budget which has been compiled, where covering raw material budget, direct labor budget and factory overhead budgets. In the budget its the compilation based on at data year before all, and not quit of standard cost usage. The standard cost covers raw material standard, direct labor standard and factory overhead standard. As a means of planning, budget assists management in pointing activitys at the same time gives targets which hams reached by company activitys in the future. This activitys covers formulation of purpose of which must be executed, who executes, where having to executed, and its the rate of return how to. Purpose of this research is to evaluate financial control produce of at Home Industry Keripik Tempe Ratna Malang Analyzer applied to evaluate level of efficiency and financial control effectiveness produsi at Home Industry Kripik Tempe Ratna Malang is as follows : Dissociates Semivariable cost, Budget Difference, Production cost Variance Analysis (raw material, labour cost, factory overhead cost). In calculation difference the price of heredity material in the year 2003 companies doesn't profit (Unfavorable). In the year 2004 companies doesn't profit (Unfavorable). In the year 2005 companies doesn't profit (Unfavorable). In the year 2006 companies doesn't profit (Unfavorable) While in the year 2007 companies doesn't profit (Unfavorable). Fee efficiency difference in the year 2003 equal to Rp 3.718.000 (Unfavorable), in the year 2004 equal to Rp - 1.878.500 (favorable), pads the year 2005 equal to Rp 2.130.000 (Unfavorable), hence company experiences advantage or profit, because company has paid direct fee with tariff lower than standard direct fee. From result of research is known BOP happened difference Unfavorable where budget < realization while told by favorable if budget > from its the realization.. Because in compiling company budget is not able yet to estimate increase of the price of raw material in market which at unstable. This thing will cause pursues the way production where company lacking of fund for company operational.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 23 May 2012 02:49
Last Modified: 23 May 2012 02:49
URI: http://eprints.umm.ac.id/id/eprint/5722

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