ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENINGKATKAN EFISIENSI PADA PABRIK GULA KREBET BARU BULULAWANG MALANG

ERNAWATI, MAELANI (2007) ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENINGKATKAN EFISIENSI PADA PABRIK GULA KREBET BARU BULULAWANG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study at PG Krebet Baru Bululawang Malang with title “Analysis of Production Cost Control to Rising Up, the efficiency at PG Krebet Baru Bululawang Malang. The research’s aim is to know controlling and asserting the efficiency level of production cost that done lot the company The research analyzer is Varian’s analysis that is the different point of curate material cost, between crude material price and crude material quantity, analysis of direct labor cost that separated by different point of fee terrify and the efficiency of direct fell. Meanwhile factory overhead analysis used there method differences, that are, credit budget differences, capacity differences and variable and mix that is, crude material cost efficiency, differences. To measure the production cost efficiency level. That is crude material cost efficiency, direct labor, and factory overhead. This analysis result and measurement of production cost of efficiency level that conduct by writer is that in 2004 shads negative on crude material price, meanwhile is 2005 and2006 shows positive point. In 2004, 2005 and 2006 there is negative point in crude material quantity. Tariff differences is 2004 is negative, 2005 is balance and in 2006 is negative. Direct labor fee differences in 2004 is positive, in 2005 and 2006 is negative. Credit budget differences in 2004-2006 is negative. Factory overhead differences in 2004 are negative, in 2005 and 2006 is positive. Variable efficiency differences in 2004 is positive and in 2005 and 2006 is negative. Mix efficiency differences in 2004 are positive, in 2005 and 2006 is negative. From the analysis result production cost level efficiency in 2004, 2005and 2006 shows that production cost is unreachable yet. Base an analysis result, the writer summarizing that to analyzing the differences are not to the point, because its only assessing total budget and production of cost realization. It’s can summarizing that PG Krebet Baru Bululawang Malang better conduct some controlling an production cost with analysis variants and to pointing on factory overhead, needs separated between mix factory overhead cost and variable factory overhead

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 26 May 2012 04:29
Last Modified: 26 May 2012 04:29
URI: http://eprints.umm.ac.id/id/eprint/5971

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