Sutikno, Adelia and Se Tin, - (2011) Peranan Anggaran Produksi Sebagai Alat Bantu Manajemen Dalam Menunjang Efektifitas Produksi (Studi Kasus Pada PT. Timbul Jaya Pekalongan). Akurat Jurnal Ilmiah Akuntansi, 2 (04).
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Abstract
PT. Timbul Jaya is a rice milling company that produces rice, which in the production process required costs endured by the company. Production budgets are made to control these costs, which originated from the budget-making sales to BBB budget, BTKL budget, and BOP budget. By comparing the budget with the realization, management can know when a deviation occurs and whether the deviation is harmful or beneficial to the company. The company set a tolerance limit of 5% deviation. Making the production budget is useful for management as a tool in supporting the cost effectiveness of production. Production costs can be said to be effective, if there is a favorable difference of the cost of the actual standard. In 2009 raw materials cannot be said to be effective, because there are differences that are unfavorable, due to price differences that are controlled by the market price. Difference BTKL unfavorable because of the large total production depending on market demand. Favorable differentiation of BOP in 2008 and 2009 reflected that the BOP has been effective and can be controlled by the company. Overall, the company experienced a favorable difference in production costs so it can be said effectively, but the company needs to pay more attention to the price of raw materials and direct labor costs that have not been restrained because of unprofitable differentiation.
| Item Type: | Article |
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| Uncontrolled Keywords: | Budget Production, Production Costs, and Effectiveness of Production. |
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 17 Feb 2012 09:17 |
| Last Modified: | 17 Feb 2012 09:17 |
| URI: | http://repository.maranatha.edu/id/eprint/406 |
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