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Mochsen, Ibnu Azis (2007) ANALISIS EFEKTIVITAS DAN EFISIENSI PADAPUSAT PERTANGGUNGJAWABAN BIAYA (Studi Kasus Pada PLTD di PT.PLN (Persero) Cabang Ende). Other thesis, University of Muhammadiyah Malang.


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This research is a case study on SOE "Analysis of Effectiveness and Efficiency Accountability Center case study on diesel costs at PT. PLN (Persero) Branch Ende. The purpose of this study was to evaluate the effectiveness and efficiency of central accountability at the cost of LTD in PT. PLN (Persero) Branch Ende. Analysis of existing data in this study is to measure the effectiveness and efficiency and performance measurement. From the results of research conducted, it can be cost centers or diesel disismpulkan worked less effectively because of insufficient sales realization of the expected sales of the company, although production produced in 2003 exceeded sales targets. Load center or cost center to reduce losses in each year starting from 2003 amounting to 2.26 decreases to 2.19 in 2004 and in 2005 declined to 1.85. this is due to the use of a small input and large output in each year. However, there are various fees which increased high enough in tahuin 2005 include rental costs of diesel, fuel and lubricants minytak, HSD and wholesale services that affect the cost effectiveness. From the above analysis results can be seen that the cost center manager performance is less effective but efficient in production but the use of some cost inefficient. Based on the above conclusions the authors to suggest the diesel in PT. PLN (Persero) Branch Ende to conduct the effectiveness and efficiency in production and keeping the variable operating costs diantarnya rental cost of diesel, fuel and lubricating oil restrain, HSD and the cost of wholesale services to adapt to the needs and capacity utilization and optimal financial management

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Zainul Afandi
Date Deposited: 23 Jun 2012 08:09
Last Modified: 23 Jun 2012 08:09

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