Department of Accounting, 2004

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PENERAPAN BIAYA STANDAR UNTUK PENGENDALIAN BIAYA PRODUKSI DAN PENGUKURAN EFISIENSI PADA PT. INDUSTRI SANDANG NUSANTARA UNIT PATAL LAWANG MALANG

Yunita Purwaning Tyas

Abstract


The kind of this experiment is descriptive that in PT. Industri Sandang Nusantara, the unit of Patal lawang Malang. The title of unit this thesis is ?The Aplication of Standard Cost For The Controlling of Production Cost and The Measuring The Efficiency at PT. Industri Sandang Nusantara The Unit of Patal Lawang Malang?
The purpose of this experiment is to explain the way of accounting in determining the production cost if it related to the standard cost. Beside that, this experiment is done to explain the effectiveness of standard cost application and measurement of production cost efficiency at PT. Industri Sandang Nusantara, the Unit of Patal Lawang Malang.
In this case, the witer use the analysis of three difference method, those are (1) the difference analysis of raw materials standard cost, (2) the difference analysis of direct labours standard cost and (3) the difference analysis of overhead factory standard cost.
From the result of analyzing above, it can be known that the whole, PT.Industry Sandang Nusantara, The Unit of Patal Lawang can not be said efficient yet. Because for the certain thing, is does not describe the maximum result yet. It can be seen from accounting that should: (1) the difference analysis of raw materials gives the benefit about Rp 20.351.810.355,00, (2) the difference analysis of direct labours lose about Rp 45.810,00, (3) the difference analysis of overhead factory gives the benefit about Rp 5.028.651,00.
Based on the analizing above, to be more increase the effecience from period to period, PT. Industy Sandang Nusantara, the Unit of Patal Lawang can uses standard cost as management tools in controlling the production cost. And it is needed to be the analysis of production cost in last period.

 

Keyword : PENGENDALIAN BIAYA PRODUKSI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-yunitapurw-1599-PEndahul-n.pdf



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