PEMERIKSAAN OPERASIONAL ATAS PELAKSANAAN FUNGSI PRODUKSI SEBAGAI SARANA DALAM MENILAI EFISIENSI DAN EFEKTIVITAS PADA PERUSAHAAN ROKOK HF. PRIMA MALANG
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Institusion
Universitas Muhammadiyah Malang
Author
Munjayanah, Siti
Subject
HB Economic Theory
Datestamp
2012-05-19 03:21:25
Abstract :
The goal of this study is to know and value production side to cigarette firm of HF. Prima of Malang have carried out production activity efficiently and effectively. The analysis that used to value efficiency and effective by using inspection step of operational which cover preparing step, yield observation step, step of establishing of inspection program, inspection carrying out along with statement step and follow up. To know that production application have been efficient by using comparison among budget and cost of production realization which cover cost of standard material, cost of direct employee, and cost of factory overhead. While to value effective or not of production application by using comparison among budget and production realization during 2005-2007. Based on the efficiency analysis show that performance of production side, that in 2005, 2006 and 2007 using of standard material cost have not been efficient, it is shown that realization of cost per unit exceed budget about 6%, 3%, 2%, respectively. For using of direct employee cost in 2005 have not been efficient, it is shown realization cost per unit exceed 3% from budget, in 2006 and 2007 using of direct employee cost have been efficient, it is shown that budget per unit less than realization. In 2005, 2006 and 2007, using of factory overhead cost have been efficient, it is shown from realization per unit less than budget about 8%, 5%, 8%. Based on the effectiveness analysis for performance of production side in cigarette firm of HF. PRIMA of Malang in 2005 about 98%, in 2006 and 2007 effectiveness level about 99%. It shows that performance of production side in cigarette firm of HF. PRIMA of Malang have been said effective, it is caused volume of production not realization fully. Based on the conclusion above, it is suggested for cigarette firm HF. Prima of Malang to carried out operational inspection steeply, especially in production side to know less which have been avoid along with may to know forward that be achieved. Beside it, it is suggested firm increase production quality to achieve efficiency level and effectiveness in production side.
The goal of this study is to know and value production side to cigarette firm of HF. Prima of Malang have carried out production activity efficiently and effectively. The analysis that used to value efficiency and effective by using inspection step of operational which cover preparing step, yield observation step, step of establishing of inspection program, inspection carrying out along with statement step and follow up. To know that production application have been efficient by using comparison among budget and cost of production realization which cover cost of standard material, cost of direct employee, and cost of factory overhead. While to value effective or not of production application by using comparison among budget and production realization during 2005-2007. Based on the efficiency analysis show that performance of production side, that in 2005, 2006 and 2007 using of standard material cost have not been efficient, it is shown that realization of cost per unit exceed budget about 6%, 3%, 2%, respectively. For using of direct employee cost in 2005 have not been efficient, it is shown realization cost per unit exceed 3% from budget, in 2006 and 2007 using of direct employee cost have been efficient, it is shown that budget per unit less than realization. In 2005, 2006 and 2007, using of factory overhead cost have been efficient, it is shown from realization per unit less than budget about 8%, 5%, 8%. Based on the effectiveness analysis for performance of production side in cigarette firm of HF. PRIMA of Malang in 2005 about 98%, in 2006 and 2007 effectiveness level about 99%. It shows that performance of production side in cigarette firm of HF. PRIMA of Malang have been said effective, it is caused volume of production not realization fully. Based on the conclusion above, it is suggested for cigarette firm HF. Prima of Malang to carried out operational inspection steeply, especially in production side to know less which have been avoid along with may to know forward that be achieved. Beside it, it is suggested firm increase production quality to achieve efficiency level and effectiveness in production side.
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