Department of Accounting, 2008

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The best planning will may be achieved by considering condition in future, that planning and controlling which be realized in the made planning term. And then for planning application have to be done controlling to know how activity realization to planning along with to measure the happen deviation and to prevent a lot residual.
The goal of this study is to examine planning of production cost to PG. Gempolkerep Mojokerto and to examine controlling of production cost to increase efficiency of production cost. While the advantages of this study especially to firm give advantage or suggestion to determine decision about taking efforts by management sides, through recommended improvement.
The cost analysis result of direct employee may be known that in 2006 variance total or deviation of direct employee salaries about Rp. 30.838,7 and different efficiency about Rp. 31.147,15 it is a loss different. The variance analysis result to Manufacture Overhead Cost show that there are different which give advantage to BOP, it is caused total of expending different, budgeting capacity and efficiency more than from realization to tariff and efficiency of real salaries. And the different about Manufacture Overhead Cost may be explained such as: expending different = Rp. 192.979.544 (R), this condition happen because there are increasing to real capacity which happen thus there are increasing to expending thus there are different a loss expending. The capacity different = Rp. 4.896.202,157 (L), the advantage different it is caused firm may minimize capacity of machine time thus may maximize using of production machine. The efficiency different about Rp. 24.680.846,35 (R).
Writer gives suggestion to firm that firm is hoped change budget of the production cost, by applying estimation system to production cost stated, by applying estimation system to production cost used, thus it may more accurate to estimate realization total of production cost. It is hoped, firm to stated standard to production cost thus it may be used as measuring rod in process of controlling of production cost and more maximize advantage of human resource using, both human resource or firm financial. By this step will be hoped it will support production process.


Keyword : Perencanaan, Pengendalian, Biaya Produksi


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