ANALISIS VARIAN UNTUK PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA XII(PERSERO) UNIT USAHA STRATEGYK (UUS) KERTOWONO LUMAJANG

Wirasari, Yenni Diyah (2007) ANALISIS VARIAN UNTUK PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA XII(PERSERO) UNIT USAHA STRATEGYK (UUS) KERTOWONO LUMAJANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on PT. Perkebunan Nusantara XII (Persero) Unit Strategyk (UUS) Kertowono Lumajang with the title "Analysis of Variant To Control Production Costs In. Perkebunan Nusantara XII (Persero) Unit Strategyk (UUS) Kertowono Lumajang " The purpose of this study was to determine whether the cost of production of PTPN XII UUS Kertowono has been streamlined. Data analysis technique used are in accordance with the type of data collected. For qualitative data, data analysis techniques used are qualitative data analysis. Likewise with the data used in the calculation of quantitative data that besifat quantitative, that is the conclusion by comparing the data with one another. The results of this study, it can be said in the budget should be based on the experience of previous years and is also need for consideration of the factors that affect the following year. From the results of this study can be seen the deviation is not profitable in 2003 diversion of raw materials amounting to Rp. 1,144,949,400, -, in 2004 amounting to Rp. 618. 543 096, - and in 2005 was Rp. 1041361160, -. The deviation is not profitable on labor costs in 2005 amounted to Rp. 164 127 600, -. For factory overhead costs from 2003 to 2005 there has been a profitable deviation. In practice the need for rigorous efficiency with increased supervision so as to reduce costs and gain high profits.

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: 16 Jun 2012 04:01
Last Modified: 16 Jun 2012 04:01
URI: http://eprints.umm.ac.id/id/eprint/8156

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