ANALISIS SISTEM PENGENDALIAN INTERN BAGIAN PRODUKSI PADA CV CITRA MENTARI

VALENTINA, ARTIKA (2008) ANALISIS SISTEM PENGENDALIAN INTERN BAGIAN PRODUKSI PADA CV CITRA MENTARI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive study to CV. Citra Mentari by title “Analysis of Intern Controlling System in Production Side to CV. Citra Mentari”. The goal of this study is to examine application of intern controlling system in production side to Citra Mentari and to examine that application of intern controlling system in production side have been done effectively and efficiently. The analysis which be used to value efficient and effectiveness by analyzing intern controlling system that cover organization structure which apart responsibility of functional exactly, authority system and listing procedure which be applied in each organization, the health practice to carry out duty and function each organization unit, and employee reliability level which suitable with responsibility. To know that application of production have been efficient by using difference analysis to compare real cost with planning cost (standard cost). While to value effective or not production application by compare among budge and realization of production total in 2005-2006. Based on the analysis that researcher done may be known that intern controlling system in production side have not carried out good. It is caused organization structure still have been not good because there are duty dividing, there are double authority, and employee performance level have not been suitable with their sides. Based on the analysis to efficient of production application, there are different of production cost in cost of standard material, employee cost, and manufacture overhead cost. While the effectiveness analysis show that effectiveness level to performance of production side is ineffective because state budget is not suitable with the realization. Based on the conclusion above, researcher may imply that it will better to firm to state budget flexible based on firm activity, recruit employee in suitable side, maintain relationship and good service to consumers, keep production quality, goods sending is suitable with demand, and analysis to marketing developing, and more maximize to marketing side to seek order to production target be able to fulfilled.

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: 08 Jun 2012 07:09
Last Modified: 08 Jun 2012 07:09
URI: http://eprints.umm.ac.id/id/eprint/6839

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