Irmayanti Nurwahyuni


In reaching maximal profit, company is claimed to improving its activity, to improve its sale volume and try to depress produce costs as efficent as possible guidance of perform and compare between budget and periodical realization to look for causes of inefficiency. For this, top management has to able to create a right accounting system related to operation problem.
Responsibility accounting is an operation form to part, which can’t observe by top manager directly. Responsibility accounting is a system that specifying the existence of responcibility centers. For example center of expense thatis production department. At the production department, most of its expenses have a proportional relation with its output. Therefore, control to production cost is very important. To keep of production cost that will released not exceed from specified budget. Because of the important of responsibility accounting to financial control produce cost, so writer interest to observe The Responsibility Accounting as a means of Production Cost Control To Improve The Production Efficiency.
This research is a case study. It was done in PT. Semen Tonasa Pangkep South Sulawesi Selatan. Type of Data used secondary data with documentation as a technique of data collecting. In analyzing data, writer use one difference analysis, which consist of standard material cost, direct labor cost, and factory overhead cost.
From the result of this research in PT. Semen Tonasa Pangkep, South Sulawesi in production part, writer found difference of unfavorable/loss of labor costs equal to 130,750 and factory overhead equal to 142,530,396,81, while for standard material cost, there is difference of favorable/beneficial equal to 65,251,270. As a whole production cost yielded by PT. Semen Tonasa Pangkep South Sulawesi occurs difference of unfavorable/loss equal to 141,879,191,61. It indicates that in perform of company production process at applying of factory overhead cost and labor cost is less efficent. Furthermore, it isn’t supported by unrealized of expected production budget and abysmal factory overhead cost of specified budget.
The difference of unfavourable at labor cost and factory overhead cost shows that there is deviaton in production cost between company budgets with realization, which has been done by production part. It is proven from the difference which harming to company, where part of prodution cannot realize budgeted produce level.


Keyword : kinerja keuangan; akuisisi


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kinerja keuangan; akuisisi