EVALUASI ATAS ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. SERBA GUNA PRIMA PARE-KEDIRI

Rizki Putri Utami

Abstract


This research is the case of study on Serba Guna Prima Company in Pare-Kediri with title ?Evaluation of Flexible Budget as Appliance of Production Cost Control on Serba Guna Prima in Pare-Kediri?.
Thi research?s purpose is to know the company activities, especially in relevating on production cost conntrol and to know flexible budget role as an appliance of production cost control.
In this research, the author tried to give the alternative of production cost control by using flexible budget.
The appliance analysis that used to know reability the application of flexible bidget cost control applianc, the author used the least square methode to separate the semi variable cost into the fixed cost and variable cost and variance analysis to measure the variance between budget and realization.
The account result of analysis of production cost deviation for the flexible budget indicated a good evaluation which is more accurate. The real cost is compared with budget at the real of production level is an example, for auxilary goods cost. We saw that there was a variance about Rp 288.800,00 unfavorable and it was not about Rp 489.900,00 unfavorable as in the original static budget. In many cases, unfavorable variance can be change into variance favorable if the increasing of operation level is estimated in rport exactly.
From the analysis result, it can be indicated that the using of flexible budget as an alternative of production cost control will give more accurate, exactly information and will not astray the management in making decision.
Based on conclusion above, the author advise that is better for Serba Guna Prima Company in pare-Kediri to use the flexible budget as the appliance production cost control, in order to help the management in planning and making decision.

 

Keyword : Biaya Produksi; Fleksibelitas

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/14/jiptummpp-gdl-s1-2004-rizkiputri-695-Pendahul-n.pdf


Keywords


Biaya Produksi; Fleksibelitas