Riswan Hudaya


This research represent the case study at PT. Pantjamitra Ichigodjaya Malang with the title " Financial Control For The Improving Of Efesiensi At PT. Pantjamitra Ichigodjaya Malang." This Research aim to know how financial control produce to increase efesiensi.
Data utilized is data of sekunder and data collecting done by using documentation technique. Data processing done by using method analyse the difference to know the storey level efesiensi of company and assist the management obtain, get the clarification of concerning difference causes between standard cost with the real expense and also can formulate the correct action to overcome the problem that happened.
From the analysis result hence permanent material cost experience of the advantage totally is the difference in the year 2001 equal to Rp 19.783.689 and in the year 2002 equal to Rp 18.786.850. For the labour cost of year 2001 difference of tarif of fee Rp 7.656.253,88 (F) and difference efesiensi of clock Rp 12.900.842,72 (F). In the year 2002 for the difference of tariff of fee Rp 46. 228.553,28 (UF) And difference efesiensi of clock Rp 19.060.653,45 (UF). For the factory overhead cost of year 2001 difference of expenditure Rp 5.943.750,70 (UF), difference of capacities Rp 34.977.942,30 (UF), difference of efesiensi Rp 5.683.758,00. While for the year of 2002 difference of expenditure Rp 40.941.278,70 (F), difference of capacities Rp 34.050.088,80 (F), difference of efesiensi Rp 7.721.790,30.
From the research result hence side the management require to conduct the perfects to standard cost for the possibility of happened by the expense change of a future period . And in determining result of optimal efesiensi needed observation to all employes a part of production so to do work can be conducted by as optimal as possible.


Keyword : pengendalian biaya produksi


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pengendalian biaya produksi