ANALISIS ANGGGARAN BIAYA PRODUKSI PADA PERUSAHAAN MANUFAKTURE

Authors

DOI:

https://doi.org/10.31000/competitive.v7i1.4711

Keywords:

production, cost, budget

Abstract

The purpose of this study is to find out how big the role of production costs in the company and how to control production costs at the Trend Furniture furniture company. Variables used in this study Control of production costs (X). The method used in this research is descriptive research method with a qualitative approach. The social situation in this research is Place: Furniture Trend. Actors: Owner, Management, and Treasurer. Activities: Observations, and interviews in 2020 with primary and secondary data collection techniques. Based on the results of the research that has been done, it can be seen that there is a difference in the planning of the production cost budget with its realization at the Trend Furniture furniture company where the total production cost budget reaches Rp. 1,703,210,500 meanwhile the total realization of production costs reached Rp. 2,663,912,500 so there is a difference of 56% while the standard difference in production costs set by the company only reaches 10%, it means the difference in 2020 exceeds the standard difference in the company.

 

 

Downloads

Download data is not yet available.

References

Ibrahim. 2018. Metodologi Penelitian Kualitatif. Kedua. Ed. Kurnanto. Bandung: Alfabeta, Cv.

Jannah, M. 2018. “Analisis Pengaruh Biaya Produksi Dan Tingkat Penjualan Terhadap Laba Kotor.†Banque Syar’i 4(1): 267708.

Lasut. 2015. “Analisis Biaya Produksi Dalam Rangka Penentuan Harga Jual Makanan Pada Rumah Makan Ragey Poppy Di Tomohon.â€

Mowen, Hansen Dan. 2009. Akuntansi Manajerial. 8th Ed. Jakarta: Salemba Empat.

Mulyadi. 2007. Sistem Perencanaan Dan Pengendalian Manajemen. Jakarta: Salemba Empat.2009. Sistem Akuntansi. 3rd Ed. Jakarta: Salemba Empat.

Mursyidi. 2010. Akuntansi Biaya. Bandung: Refika Aditama.

Nugroho, Tina, Evi Sudarman, Chofiuddin Nurodin, And Elan Suwiryo. 2019. Panduan Penulisan Skripsi 2019. Ketiga. Ed. Ismet Ismatullah. Tangerang: Cinta Buku Media.

Purwaji, Agus, Wibowo, And Sabarudin Muslim. 2016. Akuntansi Biaya. 2nd Ed. Jakarta: Salemba Empat.

Sondang P. Siagian. 2007. Kiat Meningkatkan Produktifitas Kerja. Jakarta: Rineka Cipta.

Sugiyono. 2017. Metode Penelitian Kuntitatif, Kualitatif, Dan R&D. Bandung: Alfabeta, Cv.

Wasilah, Firdaus A Dunia. 2009. Akuntansi Biaya. 5th Ed. Salemba Empat.

Downloads

Published

2023-01-04

Issue

Vol. 7 No. 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

How to Cite

[1]
R. Sulaeman and C. Uchlis, “ANALISIS ANGGGARAN BIAYA PRODUKSI PADA PERUSAHAAN MANUFAKTURE”, COMPETITIVE, vol. 7, no. 1, pp. 154–163, Jan. 2023, doi: 10.31000/competitive.v7i1.4711.