ANALISIS PENGENDALIAN BIAYA TENAGA KERJA PADA BAGIAN PRODUKSI PT. PESONA REMAJA INDUSTRI MALANG

NURJANATI, ANNAKUN (2007) ANALISIS PENGENDALIAN BIAYA TENAGA KERJA PADA BAGIAN PRODUKSI PT. PESONA REMAJA INDUSTRI MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was conducted at the company engaged in the business of convection, with the title "Analysis of Direct Labor Cost Control in the Production Department PT. Enchantment of Malang Industry Teens. " The purpose of this study was to determine the direct labor cost control at PT. Enchantment of Malang Industry Teenagers already efficient or not. This type of research is a descriptive case studies with quantitative secondary data sources and analysis used to determine the direct labor cost control is the analysis of variance, the benchmark for determining that control direct labor costs at PT. Enchantment of Malang Industry Teenagers have been effective or not. The results computed by the analysis of this variant was shown that controlling labor costs directly to the PT. Teens Enchantment of Malang Industry has not been effective, so influential at the level of cost efficiency of production. This is evidenced by the deviations of the direct labor costs during 2004, 2005 and 2006. These deviations occur because of several factors including: the determination of the difference is quite high wage rates than the regional minimum wage (UMR), direct labor is not doing the job correctly, the lack of oversight that led to the existence of idle time. Based on the results of this study concluded that for the sake of direct labor cost control company should conduct an analysis of the factors causing the difference is not profitable, so it can take corrective measures that benefit the company. Power technician should check the machine and equipment used in the production process whether it was proper to use or no damage, so that in the production process, capable of generating units in accordance with a production target has been set, and providing training to workers, especially labor technicians. And further enhance the direct monitoring of worker activities (supervision) enforce work discipline and motivation of employees.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 26 Jun 2012 04:52
Last Modified: 26 Jun 2012 04:52
URI: http://eprints.umm.ac.id/id/eprint/9542

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