Skripsi Program Studi Akuntansi

Analisis anggaran produksi sebagai alat perencanaan dan pengendalian biaya produksi Pada perusahaan PT. Sukses Expamet Surabaya

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The development of today's business world are faced with tough competition and challenges especially in the company which has similar product. The management team must act more selective and efficient in making a decision. The intention of the company can be achieve if they have plan and control in every activity. These things can give them a better development.
The purpose of this research is to know the role of the production budget at PT. Sukses Expamet as a means of planning and control of production cost. Thus can be seen in general how the budget production that's been made by this company.
This research was done at PT. Sukses Expamet in Surabaya using the data from 2011 to 2013, start with the production budget until the realization of production costs that have occurred. This company works on expanded metal. In this thesis we done the research using analysis of the difference in the budget that had been developed by the company with the realization of the company.
The results indicate that the budget established by the company quite effective and efficient in the year 2011 alone, this is because the value of the excess is not more than the maximum limit of tolerance company. But on 2012 and 2013 there was a big enough problem, the differences in raw material cost or more than 2.1% so it can inflict financial loss to the company. This should be fix so the company will not have the financial lost. While the direct labor costs there are considerable margin that exceeds the tolerance limit of 5.5% in 2013 and there is no problem in factory overhead costs.
Keywords: Budget Cost of Production, Planning and Control of Production Costs.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

Sk.Ak.Kur 108 2015

Penerbit

Surabaya : univeritas widya kartika., 2015

Deskripsi Fisik

xvii, 128 hal.; 29 cm.

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

Sk.Ak.Kur 108 2015

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

2015

Subjek

Budget Cost of Production
Control of Production Costs

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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