PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKU SEBAGAI UPAYA MENGEFISIENSIKAN BIAYA PRODUKSI PADA PERUSAHAAN INDAH CEMERLANG MALANG

Billy Listianto

Abstract


This is a case study research with the Title “Planning and Controling Cost Of Basic material as effort effisient production cost in Indah Cemerlang Company at Malang”
The aim of the research is to known how much quantity of buying basic material that economical, when the order reheld again and to fix quantity supply that must able in the storehouse..
The analysis manner which is used to know how much economical buying is EOQ (Economic Order Quantity) analysis. By EOQ analysis, company managements can calculate buying corectly in quality and cost. They will get as minimal as possible cost. while from quantity side will get basic material quantity that establish with need.
From the result research that done by writer known that basic material buying plan in company only as an estimate without make fix calculation. Buying only orientated in the way of the source produce without calculating basic material cost and basic material control give to the buying department without wrapping other department, with the result that company done in buying basic material in high frequently in large number and little quantity. Whereas company has some qualification that fix to apply with EOQ concept
By using EOQ Company can doing planning and controlling on basic material so they can more effisient production cost.

 

Keyword : PENGENDALIAN BIAYA

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/34/jiptummpp-gdl-s1-2004-billylisti-1669-pendahul-n.pdf


Keywords


PENGENDALIAN BIAYA