Analisis Anggaran Sebagai Manajemen Pengendalian Biaya Produksi Pt. Barawaja (original) (raw)
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Selisih Biaya Produksi Sebagai Alat Pengendalian Manajemen PT Indo Pusaka Berau
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This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80,-is favorable, the difference in quantity of raw materials is Rp. 957,216,602,-is (favorable) , the difference in direct labor costs Rp 2,602,642,084,-is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422,-is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.
Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim
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This study aims to determine how the application of standard costs to control production costs in Javasublim which produces jersey printing. The object of the research is the application of standard costs in increasing the efficiency of production costs. The research method used is descriptive qualitative method with interview and documentation data collection techniques and analysis techniques in the form of analysis of variance between production costs. The results show that Javasublim uses the production cost budget as a reference in the application of standard costs. Production cost control is done by analyzing production cost variance. The company has adequate standard costs, but in overhead standard there are still costs that are not charged consisting of costs for supporting raw materials, machine maintenance, and depreciation of fixed assets. The variance of unfavorable production costs is Rp 134.808.524. The average level of production cost efficiency is 69%, so the product...
Anggaran Produksi Sebagai Dasar Penentuan Anggaran Biaya Bahan Baku Pada CV. Al-Falah
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Penelitian ini merupakan study kasus yang bertujuan untuk mendeskripsikan, menggambarkan, menganaisis, dan memecahkan permasalahan penysunan anggaran produksi dan anggaran biaya bahan baku yang terkait dengan kegiatan produksi. Obyek penelitian ini adalah CV. Al-Falah, yaitu perusahaan manufaktur yang memproduksi 3 (tiga) jenis barang, serta menggunakan 4 (empat) jenis bahan baku dalam proses produksinya. Jenis data dalam penelitian ini adalah data kuantitatif, sumber datanya adalah data sekunder yang diperoleh berupa dokumen-dokumen. Metode penelitian yang digunakan adalah deskriptif kualitatif.
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Penelitian ini bertujuan untuk mengetahui pengendalian biaya terhadap laba.Penelitian ini dilakukan pada PT. Semen Bosowa Maros sebagai objek penelitian.Penelitian ini berfokus pada pengendalian biaya produksi berkaitan dengan laba yang diperoleh PT. Semen Bosowa Maros pada tahun 2013 sampai 2016. Dalam mengendalikan biaya produksi, PT. Semen Bosowa Maros menggunakan anggaran sebagai alat pengendalian biaya.Dengan adanya anggaran, biaya dapat direncanakan jumlahnya sebelum melaksanakan aktivitas produksi.Anggaran pada PT. Semen Bosowa Maros telah berfungsi sebagaimana mestinya karena jumlah anggaran didasarkan pada angka standar yang sudah diperhitungkan secara cermat dan berfungsi sebagai alat penilai efisiensi dimana angka standar yang dipakai memang efektif sehingga realisasi biaya yang melebihi atau kurang dari dianggap pemborosan/penghematan. Hasil penelitian ini menunjukkan PT. Semen Bosowa Maros menggunakan anggaran sebagai alat pengendalian biaya.Dengan adanya anggaran, biay...
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Penelitian ini bertujuan untuk mengetahui penerapan selisih biaya overhead pabrik dalam pengendalian biaya produksi pada PT. Kaleng Raya Sidoarjo tahun 2020.Metode penelitian ini memakai metode kualitatif sedangkan pendekatan penelitiannya yakni deskriptif. Hasil penelitian ini memberitahukan kalau analisis selisih biaya overhead pabrik PT. Kaleng Raya Sidoarjo tahun 2020 yang memakai model 4 selisih. Terjadi selisih menguntungkan pada selisih pengeluaran, serta terjadi selisih menguntungkan pula pada selisih kapasitas dan selisih efisiensi mengalami selisih yang merugikan, selisih efisiensi ini dipecah menjadi 2 yiatu selisih efisiensi tetap dan selisih efisiensi variabel, kedua selisih tersebut juga mengalami selisih yang merugikan. Selisih yang menguntungkan dicapai perusahaan lebih besar daripada selisih merugikan, sehingga perusahaan bisa dikatakan lumayan efisien dalam pengendalian biaya produksi. Ketika terjadi selisih yang menguntungkan hingga perusahaan mesti atau wajib me...
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The study aims to analyze the budget as a means of controlling operating costs at PT Pelita Guna Lestari. The research uses secondary data which is quantitative and qualitative in nature. Data collection using interviews and documentation studies. The data analysis method used is descriptive. The results of the study found that the company has not carried out all cost controls properly, it can be observed from the existence of costs that experience unfavorable variance due to lack of supervision from management.
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This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realizat...
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Penelitian ini dilakukan pada PT. Amal Tani Bahorok Kabupaten Langkat yang bergerak dibidang perkebunan sawit. Tujuan penelitian ini adalah untuk mengetahui apakah anggaran biaya produksi telah berperan sebagai alat perencanaan dan pengawasan yang baik. Dalam melakukan penelitian ini digunakan Metode Deskriptif, sedangkan pengumpulan data dilakukan dengan daftar pertanyaan dan wawancara langsung dengan kepala bagian akuntansi perusahaan mengenai kegiatan perusahaan dan pelaksanaan anggaran pada perusahaan tersebut. Ada pun permasalahan yang ditemui penulis pada penelitian yaitu dibatasi pada masalah dalam proses penyusunan anggaran yang berhubungan dengan fungsi anggaran sebagai alat perencanaan dan tindak lanjut dari laporan anggaran dalam hubungannya dengan fungsi anggaran sebagai alat pengawasan serta masalah reward system pada perusahaan. Setelah melakukan penelitian maka dapat ditarik kesimpulan bahwa PT. Amal Tani Bahorok Kabupaten Langkat telah menggunakan anggaran biaya prod...
Anggaran Biaya Sebagai Alat Pengendalian Manajemen Pada PT Asuransi Jiwasraya (Persero) Bogor
Jurnal Ilmiah Akuntansi Kesatuan, 2013
One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which i...