Department of Accounting, 2003

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Analisis Perencanaan dan Pengendalian Biaya Tenaga Kerja? (Studi Kasus di Bagian Produksi Pada PT. Easterntex Pandaan

Yuswardiansyah Yuswardiansyah

Abstract


This research is a case study at PT. Easterntex Pandaan which the title is: ?An Analysis on Planning and Controlling of Cost of Employee (A Case Study at Production Department PT. Easterntex Pandaan)?.
It was aimed to know how was the budgeting process of cost of employee and realization of budget. Second, was aimed to know efforts of company in order to controll cost of employee. Third, was aimed to prove is the planning and controlling have been done well, so that the company?s target in productivity and efficiency was raised.
There were two approach that was used by author. They are qualitatif analysis method and quantitatif analysis method. An analysis on the effeciency of cost of employee was measured by a differences cost of employee analysis that were included on two analysis. They are a differences analysis working time and a differences cost of employee.
It was undertake depend on comparison between a standart of working time and cost of employee and their realization. So that, we could detect a deviation on them and also detect the causes. Productivity analysis was done in order to compare productivity in working each month for a year by devide total production of a month and total employee that was worked in that month.
Depend on those analysis, author have take conclusions that the planning and controlling on cost of employee at PT. Easterntex Pandaan was ran well. Even there were such remark for unfavorable deviation under perspective of cost effciency and working productivity.
Second, author conclude that the company must consider total effective working day in that the company must take program in facing change of standart salary. Third, application of insentive salary system by giving 100% bonus could be increase productivity. Fourth, company should increase controll in work on production in which efficiency reached.

 

Keyword : Biaya Tenaga Kerja; Easterntex

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-yuswardian-801-Pendahul-n.pdf



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