Department of Accounting, 2003

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This research is study on a convection company PT Pantjamitra Ichigodjaya Malang with tittle ? Estimation Function As Management Tools in Production Cost Controlling On Convection Company PT Pantjamitra Ichigodjaya Malang ?.
The purpose of this research is to know how estimation function which used as management tools for controlling company production cost.
In this research, the writer will compare between cost which estimated with its realization which stated by quarrel.
Analyzation tools which used to know how the estimation function on company is varian analyzation. To know the product cost quarrel which estimated with its realization on 1999 and 2000, such as : direct material cost, direct employee cost, and fabrique overhead cost.
The result of counting by varian analyzation tools in 1999, for direct material cost created advantaged quarrel, cost quarrel for material, towel about Rp. 8,550,200 and cotton about Rp. 43,246,200, quantity quarrel for towel about Rp. 1,381,920, and cotton about Rp. 4,052,400 for direct employee cost quarrel has advantage quarrel, for salary quarrel about Rp, 9,689,536.83, for salary efficiency quarrel about Rp. 11,735,245.38 and for ta?riff quarrel/salary efficiency quarrel about Rp. 126,365.22, but for the fabrique overhead cost quarrel is disadvantage, for expanses quarrel about Rp.4,787,156.80, capacity quarrel Rp. 31,726,329.60 and efficiency quarrel about Rp. 5,154,985.20. In 2000 for direct material cost has advantage quarrel, cost quarrel for towel about Rp. 4,347,700 and cotton about Rp.8,662.200, quantity quarrel about Rp. 2,100,000 and cotton about Rp. 2,959,965, for direct employee cost quarrel has disadvantage quarrel, for salary quarrel about Rp. 41,236,047.43 for salary efficiency quarrel Rp. 17,379,308.13 and for ta?riff quarrel/efficiency salary about Rp. 691,050.77, for fabrique overhead cost quarrel has advantage quarrel, for quarrel expanses about Rp. 12,366,702.00, capacity quarrel about Rp. 31,199,634.00 and for efficiency quarrel about Rp. 7,001,466.00.
From that analysis result shown that estimation have function as management tools for controlling product cost and places estimation in company can said have processed well, seen from quarrel which nearly had advantage for period 1999 and 2000.
Based on above conclusion, the writer can implicate that it would better on the next period, the company management side more ascend estimation function as tool for controlling product cost, and to arrange estimation especially product cost estimation, the company management side hoped in order to make selling forecasting by using before period information and forecasting information on the next period as decision making basic.


Keyword : Peranan Anggaran; Manajemen; Pengendalian Biaya


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