ANALISIS PENGENDALIAN BIAYA OVERHEAD PABRIK UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN TENUN NASIONAL SARTIMBOEL DI NGUNUT TULUNGAGUNG

NOVANDARU HERLAMBANG

Abstract


This research had a tittle, ?called analysis of company overhead cost?s controller to increase the efficiency of production cost at PT. NST?.
The main objective of this research is to recognize the controlling of company overhead cost which implemented by the company in spite of reading the maximum efficiency.
In this research, writer did a standart and real capacity company accounting in producing goods, in other case, also calculated the rate of fixed company heard cost and other variable. Which continued with accounting the difference of company, over head cost with four difference method.
The calculation result using. Company over head cost estimate shown that the difference of deviation. For company over head cost?s realization which spent off, happened in company overhead cost?s variable amount Rp. 202.928.645,00. And it?s also happened to the calculation of work hour, where the standart capacity is 716.013,14 hour while the reality is 806.791,5 hour
Crowing that the result of company over head cast analysis with four difference methods, recognized that the difference of release is Rp. 242.704.254,46. The difference is capacity is Rp. 26.533.337,80.
The difference of fixed efficiency is Rp. 18.368.930,32 and the difference of variable efficiency is Rp. 27.535.693,77. There for the total amount of company over head cost?s difference is RP. 315.142.216,35.
According to the conclusion above, the writer may recommended that the company should have more intents to variable costs and able to motivate and increase the controlling of employee, so that can be easy to ask the responsibility in case there are some of deviation concerning to the company overhead cost?s estimate which arrange by the company it self.

 

Keyword : BIAYA OVERHEAD; EFISIENSI BIAYA PRODUKSI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-novandaruh-1586-Pendahul-n.pdf


Keywords


BIAYA OVERHEAD; EFISIENSI BIAYA PRODUKSI