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.

 

 

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

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.