Department of Management, 2008

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ANALISIS PENGENDALIAN BIAYA PRODUKSI PADA PERUSAHAAN KACANG SHANGHAI ?SULING MAS GROUP? TULUNGAGUNG

Triani Aprianawati

Abstract


The company has taken some measurers to increase profit. It relies not only on increasing sale return, but also on controlling production cost expended by the company. It directly or indirectly suppresses the subsequent production cost to lead into the expected profit.
A device to control production cost considers variance analysis. Variant analysis refers to the control of production cost by comparing the budgeted cost and realized cost in certain period.
Considering this problem, the author takes the title of ?Production Cost Control Analysis in the Shanghai Bean Company ?Suling Mas Group? in Tulungagung. This research type concerns with case study. The objective of research will be to examine whether production cost expended by Tulungagung Shanghai Bean Company ?Suling Mas Group? seems controlled or uncontrolled. Data analysis technique includes: first, raw material cost variance; second, direct labor cost variance; third, plant overhead cost; fourth, plant overhead cost tariff determination; and fifth, plant overhead cost variance.
Results of research indicate that the control of raw material cost and direct labor cost has been succeed meaning that the advantaging variance from raw material cost and direct labor cost reaches 89,850,000 rupiahs and 37,134,000 rupiahs. The control of plant overhead cost appears failed because the variance produces disadvantage for 5,710,296.70 rupiahs.
Taking account these results, research implies that Tulungagung Shanghai Bean Company ?Suling Mas Group? usually controls its production cost through variance analysis and corrects the deviance of company?s production cost.

 

Keyword : Pengendalian biaya produksi, analisis selisih (varian)

Link Terkait : http://skripsi.umm.ac.id/files/disk1/265/jiptummpp-gdl-s1-2008-trianiapri-13229-PENDAHUL-N.pdf



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