ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN MESIN DAN INSTALASI PADA PG. KEBON AGUNG

Wijayanti, Finis (2008) ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN MESIN DAN INSTALASI PADA PG. KEBON AGUNG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was case studied at PG. Kebon Agung Malang, the title is “Analysis of Planning and Controlling Maintenance Cost of Machine and Installation at PG. Kebon Agung Malang “. This purpose of research is to analysis controlling of maintenance cost of machine and installation at PG. Kebon Agung. The analysis would be analyzing with the regression analys with the least square method. This analysis used to separate semi variable cost from fixed cost and variable cost and also that controlling it with four variances analysis. Analysis with four variances resulted were favourable dispute at spending variance Rp. 584,-. In unfavourable dispute have at capasity variance Rp. 10.532.271,-. The Result at fixed efficiency variance Rp. 298.515,- and at variable efficient variance Rp. 585.116,00. The variance results report that the efficiency level was not optimal because the human resource quality is still low and also to make budget plan at TUK staff is not balance with external factor such as inflation level. Planning of company budget just used to predicted it and if occur variance, didn’t investigate the cause and how responsible of it. Based on the conclusion, the writer implicate that PG. Kebon Agung should be make a suitable standart that reached by each staff to avoid the waste of fund. The result of variance analysis should be accurately, if occur variance in favourable although unfavourable should be investigate about that factors cause it and take correction and also take responsible of that variance.

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: 11 Jun 2012 03:01
Last Modified: 11 Jun 2012 03:01
URI: http://eprints.umm.ac.id/id/eprint/7020

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