EVALUASI BUDGET BAHAN BAKU SEBAGAI SALAH SATU ALAT PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKUPADA PT. SERBAGUNA PRIMA PARE KEDIRI

Sahrotul Mei Lia

Abstract


This research is a case study at industrial company that entitled Raw Material Budget Evaluation As One of Planning and Controlling Tool of Raw Material Cost on PT. Serbaguna Prima Pare Kediri
The problem formulation is how cost budget of raw material can be used as planning and controlling tool at PT. Serbaguna Prima Pare Kediri.
This research aiming at investigating raw material budget as planning and controlling tool and investigating how raw material cost useful as planning and controlling tool.
In this research, the writer use variance analysis by two differences model they are price and quantity difference, the occurring difference then be analyzed to be known its causes.
Research showed that raw material planning that is conducted by PT. Serbaguna Prima is good. Controlling by variance analysis either price or quantity for AJIIF type and AJH 15?B for 1998?2001 entirely give profit. For AJIF total, cost difference total of raw material is Rp. 58.766.000 for 1998, on 1999 Rp 59.156.600, on 2000 Rp 32.502. 100 and for 2001 is Rp 19.295.750. while for AJH 15?B, difference total of raw material cost is Rp 42.187.500 for 1998, for 1999 is Rp 29,973.600, for 2000 Rp 54.507.000 and for 2001 is Rp 17.430.000.
Based on above conclusion, writer suggest for the company to increase the supervision toward the usage of raw material so the spent cost is more effective and efficient, make improvement and accurate analysis in determining standard cost, give reward to good performers to increase their motivation.

 

Keyword : BIAYA

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/26/jiptummpp-gdl-s1-2004-sahrotulme-1274-Pendahul-n.pdf


Keywords


BIAYA