PERANAN PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BAHAN BAKU KAPAS GUNA MENINGKATKAN RENTABILITAS EKONOMIS PADA PT INDUSTRI SANDANG NUSANTARA UNIT PATAL LAWANG

Puguh Wahono

Abstract


The Title of this research is ? The role planning and controling of material stock to increasing of economic rentabilities an PT. Industri Sandang Nusantara Unit Patal Lawang?.
The purpose of this study is to give some contribution to the factory management about the role planning and controlling material stock in the future and to consider the steps that will increasing the factory effectiveness and efficiency.
The area of the research is PT. Industri Sandang Nusantara Unit Patal Lawang. The kind of research metodhologis is case study. It means that the material of the research is some datas that is taken from the factory furthermore, the datas are analyzed, measured and processed. It is done to solve the main problem of the study, the method to collect data consists of observation through PT. Industri Sandang Nusantara Unit Patal Lawang directly and making interview with proper person that have connection with the problem that will be analyzed.
The data that will be analyzed as material stock control is cash budget, specially budget as relantionship on production. There are, prodyction budget, material budget, and cost of material budget. An analysis that is used for planning and controling material is Sale Approach (with Least Square Methode), Safety stock, reorder point, and EOQ (economic order quantity). The result that is found is available of production budget, budget of material need?s, and budget of material cost..
The result of the study are : There was an unfavorable variance by using role planning and control for material stock. Two, there was an increasing variance material cost 1,000 bale on average each year (1999-2001). It is caused by the time of purchasing is unfavorable, some material are broken or lost, there was some consumption of material. That useless and it is not appropriate with standard agreement.
From the analysis can be found that role planning and control is able to become an instrument of cost control effectively and efficiently to material stock. It is done to know production cost deviation.
According to assumption above the researcher can implicate that to control material stock, the factory have to use an instrument material stock control. It is called sale approach and production budget. It is used to avoid the production cost deviation.

 

Keyword : RENTABILITAS EKONOMIS

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-puguhwahon-809-Pendahul-n.pdf


Keywords


RENTABILITAS EKONOMIS