ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT
PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI
PADA PT. XYZ
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Institusion
INSTITUT TEKNOLOGI DIRGANTARA ADISUTJIPTO
Author
TRIYANTO, TRIYANTO
Subject
T Technology (General)
Datestamp
2024-05-30 08:41:47
Abstract :
PT. XYZ is one of the companies engaged in plantation business. the company's business activities include cultivation and processing of palm oil crops and the marketing of palm oil products. The products of palm oil that the company produces are crude oil palm (CPO) and palm kernel (karnel). Based on the november and december data of 2017 in PT. XYZ there is a deviation of processing costs and general costs between the budget and the realization. The cost of processing between budgets and the realization of the deviation occurred at Rp. 696,088,962 and the general cost between the budget and the realization of the deviation of Rp. 194,607,156. Where irregularities occur because the cost of budget is smaller than the cost of realization consequently incurred a waste of budget costs, because there is waste then the planned budget is not productivity. From the above problem then in this research conducted ""Analysis of Production Cost Budget as a Tool for Planning and Controlling The Cost of Production At PT. XYZ"". The research was conducted to find out whether the general cost data and processing between the budgets with the realization of the november and december period of 2018 productivity or not productivity, in other words occur a waste of cost or not.
PT. XYZ is one of the companies engaged in plantation business. the company's business activities include cultivation and processing of palm oil crops and the marketing of palm oil products. The products of palm oil that the company produces are crude oil palm (CPO) and palm kernel (karnel). Based on the november and december data of 2017 in PT. XYZ there is a deviation of processing costs and general costs between the budget and the realization. The cost of processing between budgets and the realization of the deviation occurred at Rp. 696,088,962 and the general cost between the budget and the realization of the deviation of Rp. 194,607,156. Where irregularities occur because the cost of budget is smaller than the cost of realization consequently incurred a waste of budget costs, because there is waste then the planned budget is not productivity. From the above problem then in this research conducted ""Analysis of Production Cost Budget as a Tool for Planning and Controlling The Cost of Production At PT. XYZ"". The research was conducted to find out whether the general cost data and processing between the budgets with the realization of the november and december period of 2018 productivity or not productivity, in other words occur a waste of cost or not.
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