ANALISIS PERENCANAAN BIAYA BAHAN BAKU SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA KELOMPOK UKM KERAMIK HIAS DAN SOUVENIR DI KOTA MALANG

WICAKSONO, MUHAMMAD HIJROH (2010) ANALISIS PERENCANAAN BIAYA BAHAN BAKU SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA KELOMPOK UKM KERAMIK HIAS DAN SOUVENIR DI KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_PERENCANAAN_BIAYA_BAHAN_BAKUSEBAGAI_ALAT_PENGENDALIAN_BIAYA_PRODUKSIPADA_KELOMPOK_UKM_KERAMIK_HIAS_DAN_SOUVENIR_DI_KOTA_MALANG.pdf

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Abstract

The objecitves of this study were, first, to describe the planning of raw material costs in the SME group of ornamental ceramics and souvenirs in the city of Malang. Second, to prove the efficiency of raw material cost control and provide alternative solutions to problems faced by the SME group of ornamental ceramics and souvenirs in the city of Malang, particularly the problem of controlling raw material costs. Data analysis method used in this study was a quantitative analysis using the EOQ (Economic Order Quantity). In this research, paid a special attention to the Group and Souvenir Decorative Ceramic SME in the city of Malang in terms of procurement of raw materials companies to buy raw materials in large quantities which in consequence, decreased the quality of raw materials. Decline in the quality of raw materials was a major concern, because the nature of raw materials was susceptible to high temperatures, so the company must takes extra care to maintain the quality of raw materials. Several possible solutions to this problem, were: a) Establishing proper purchases of raw materials including: determining the most economical purchase quantity and determine the Reorder Point (ROP). b) Making the calculation of the difference analysis of raw materials included: the differences in raw material prices, the quantity of raw material usage and the differences between raw material usage. It was found that the procurement of raw materials ordering should be done by SME Group Ceramics based on the most economical prices. In addition there was the difference in raw materials’ unprofitable price. This was due to raw material price fluctuations. In terms of raw material usage, the deviation was not profitable. This caused by lack of supervision on the use of raw materials during the production process which resulted waste. This larger disbursement of funds might caused the the company experiencing a loss.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 20 Mar 2012 11:35
Last Modified: 20 Mar 2012 11:35
URI: http://eprints.umm.ac.id/id/eprint/625

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