PENGENDALIAN BIAYA OVERHEAD PABRIK UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. ERATEX DJAJA-PROBOLINGGO

Musyarofah, Musyarofah (2007) PENGENDALIAN BIAYA OVERHEAD PABRIK UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. ERATEX DJAJA-PROBOLINGGO. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was conducted at PT. Eratex Djaja located at Soekarno Hatta No. 23 Probolinggo. This company is a company engaged in Textil. In this study, researchers took the title Control of Factory Overhead Costs to Increase Production Cost Efficiency in PT. Eratex Djaja-Probolinggo. The purpose of this study is to investigate the company's efforts in the factory overhead cost control efforts and also to determine the efficiency of the company's production costs. In conducting research tool used to analyze the factory overhead costs are the difference or variance. In analyzing the first factory overhead costs semivariabel separated into elements of fixed costs and variable costs using the method of highest and lowest point .. Then proceed with the determination of the factory overhead cost rates. And the next step is to analyze the factory overhead costs by using the difference between the budget and the excess capacity. From the results of budget analysis difference can be seen that there are no profitable deviations amounting to Rp 442,653,215.00. This is due to the increase in the cost of repair and maintenance of machines, because machines are used less attention so often damaged as well as rising electricity costs because of inefficient use of electricity. From the analysis of excess capacity results obtained favorable results for USD 2,254,015.00. This is because the available capacity can be used with baik.seningga no idle capacity. In connection with the above conclusion, the author can provide policy advice on the allocation of factory overhead costs so as not to deviate too much from the budget. Optimize the efficient use of the fixed costs of the available capacity. And also the results of the study was also limited to analyzing the difference between the budget and the excess capacity then for the sake of our future research should use the analysis of two foreign and three differences.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 25 Jun 2012 03:36
Last Modified: 25 Jun 2012 03:36
URI: http://eprints.umm.ac.id/id/eprint/9337

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