ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN EFISIENSI BIAYA PRODUKSI PADA PT.REPRONINA

SUCI, TRISNA (2011) ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN EFISIENSI BIAYA PRODUKSI PADA PT.REPRONINA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Analysis of the different in cost is a tool to find out how far the deviations between budgeted costs with actual costs occurred by comparing the budgeted values with values that actually happened. This study aims to measure the efficiency of production costs. By calculating the difference in costs analysisi, can identify the cause of the deviation between standard cost to actual cost, so the company can make improvements and control over costs yag irregularities occurred, and can be known whether the efficiency of the production cost has been reached or not. The research method the authors conducted a descriptive study with quantitative and qualitative analysis, as well as the techniques of collecting data through library research and field studies, where data were collected by interview and direct observation of activities-activities undertaken by the company. The results of calculation using the analysis of the cost difference in PT Repronina shows that there are differences that are not profitable at the cost of raw materials, direct labor costs, and factory overhead costs. From the results, it can be concluded that the analysis of the cost difference is very involved in controlling production costs, so hopefully by using the difference in cost analysis, management can control the cost of production that accurred at the company, which in turn can optimize profits.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 11 038
Call Number: SE/32/11/269
NIM/NIDN Creators: 43207110078
Uncontrolled Keywords: Analisis, Efiseinsi Biaya Produksi, PT Repronina
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 21 Oct 2011 12:22
Last Modified: 19 Nov 2025 02:30
URI: http://repository.mercubuana.ac.id/id/eprint/18414

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