EVALUASI ATAS PENGENDALIAN BIAYA BAHAN BAKU PLAT BAJA DIVISI KAPAL NIAGA PADA PT. PAL INDONESIA UJUNG SURABAYA

Dewi Rahmawati

Abstract


The research is a case study at PT. PAL Indonesia Ujung Surabaya with the tittle ?The Evaluation Of Basic Commodity Cost Control Steel Plate In Niaga Ship Division At PT. PAL Indonesia Ujung Surabaya ?.
The goals of this research are to examine basic commodity cost control by the company in its relationship with efficient that want to be reached by company and to know the right way in basic commodity cost control at PT. PAL Indonesia Ujung Surabaya.
The analysis tool that is used is to know wheather the basic commodity cost control has been controlled or not and also about there are the deviations is using the difference analysis (varian) use three difference models consist of : the difference analysis of basic commodity cost, the difference analysis of basic commodity quantity, and the difference analysis of basic commodity cost/quantity.
The calculate cost of basic commodity cost analysis, difference analysis of basic commodity quantity and analysis of basic commodity cost/quantity are gotten that company has profit difference, the meaning that the basic commodity cost control of steel plate in that company has been good and efficient. This case is caused by company in doing a purchasing selectively, there is a good control of employee, company is able and precentive to follow the market price development of basic commodity.
According to the conclusion above, the writer can conclude that the control that is done by company is good. The company should more tighten up control of employee, do the reparation and the more accurated analysis to the basic commodity cost.

 

Keyword : Evaluasi Pengendalian Biaya; Bahan Baku

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/26/jiptummpp-gdl-s1-2004-dewirahmaw-1268-Pendahul-n.pdf


Keywords


Evaluasi Pengendalian Biaya; Bahan Baku