Analisis Biaya Standar Untuk Meningkatkan Efisiensi Biaya Produksi dengan pendekatan BenchMarking Pada PT. Coca Cola Amatil Indonesia Surabaya

Hanafiah, Rasyid (2010) Analisis Biaya Standar Untuk Meningkatkan Efisiensi Biaya Produksi dengan pendekatan BenchMarking Pada PT. Coca Cola Amatil Indonesia Surabaya. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT PT Coca cola Amatil International put certain standard towards their entire production house worldwide to meet the needs of their consumer and to win the world competition. They also have a production plan which rooted from a fundamental technique which called benchmarking. The objective of benchmarking in this research is to produce the best decision towards effectiveness on each production house. In this case is PT Coca cola Amatil Surabaya and PT Coca cola Amatil Semarang. The elements of benchmarking itself are the variance of raw materials, direct labor and factory overhead. The conclusion of this research could be used a learning growth of how a world class company reach their continuous efficiency by using a fundamental technique of benchmarking.

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