Pemanfaatan Anggaran Biaya Produksi sebagai Alat Bantu Manajemen dalam Menunjang Pengendalian Biaya Produksi (Studi Kasus pada PT. "X" di Tasikmalaya)

Cahyono, Steffi Agatha (0651222) (2009) Pemanfaatan Anggaran Biaya Produksi sebagai Alat Bantu Manajemen dalam Menunjang Pengendalian Biaya Produksi (Studi Kasus pada PT. "X" di Tasikmalaya). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Along with globalization era, each company is asked to preserve their company existence. Appearances of competitor in business activity make treat to company existence. Base on this situation each company must to preserve their existence. Because of that situation, companies need good management system. Budgeting is one of management system usually use in planning and controlling in company activities. Production activity of Manufacture Company is important thing for their existence. Therefore, budgeting is useful especially for production cost in controlling production cost of Manufacture Company. Based on that data, writer can research this paper with title: “Process of Productin Cost Budgeting Management Assist Device in Support Production Cost Controlling on PT."X" in Tasikmalaya”. Writer use anilities description method with case study approached. Even though in collecting data writer used observation method, survey and interview. Research result show company used top down method and bottom up method for budgeting and company had done controlling process. Conclusion can be taken is budgeting setup had done well and satisfied. Controlling had been done is satisfy enough, that can see from difference and budgeting have a role for production cost control was shown in good performance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Budgeting, Variance, Controlling, Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 07 May 2015 09:30
Last Modified: 07 May 2015 09:30
URI: http://repository.maranatha.edu/id/eprint/12233

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