EVALUASI SISTEM PENGENDALIAN MANAJEMEN PADA BAGIAN PRODUKSI UNTUK MENILAI EFISIENSI BIAYA PRODUKSI PADA CV. TOP TEN TOBACCO TAJIMAS KEDIRI

KHORIYANTI, WALIDAH (2007) EVALUASI SISTEM PENGENDALIAN MANAJEMEN PADA BAGIAN PRODUKSI UNTUK MENILAI EFISIENSI BIAYA PRODUKSI PADA CV. TOP TEN TOBACCO TAJIMAS KEDIRI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on the CV. Top Ten Tobacco Tajimas Kediri with the heading "Management Control Evaluation sisitem In Part Production for Assessing the Cost Efficiency of Production in CV. Top Ten Tobacco Tajimas-Kediri. The purpose of this study was to determine how management practices in the production of CV. Top Ten Tobacco Tajimas as well as to assess or evaluate whether sisitem management control which has been efficiently implemented. The analytical tool used to assess the implementation process in the production management control system CV. Top Ten Tajimas Tobacco is the programming, budgeting, operation and measurement and reporting and analysis, in addition to evaluating management control systems analysis using the difference (variance) of the cost of production. Meanwhile, to assess the structure of management control is to use the results of budget analysis and the realization that covers the difference between profit and loss difference. The analysis of the management control process meninjukkan berjala programming already well because it was able to separate short-term programs and long term. The preparation of the budget can run well because of the realization of production has to exceed the budget that has been targeted, in addition to the CV. Top Ten Tajimas Tobacco also has a weakness in the preparation aggarannya. The analysis of the management control structure shows that the difference in benefit costs of raw materials amounting to Rp 1,414,865,400 caused by the estimates made by the company's prices are too high, the difference ridak favorable direct labor costs amounted to USD 492,123,595 from the budget due to the policy issued by the government on minimum wages on employment, and the difference profitable factory overhead costs amounted to Rp 1,089,381,639 caused by the company in the use of labor quality is good and has been able to use the available capacity well.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 14 Jun 2012 05:57
Last Modified: 14 Jun 2012 05:57
URI: http://eprints.umm.ac.id/id/eprint/7828

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