ANALISIS ANGGARAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI PADA PT. SOCFINDO MATAPAO

Abstract

ABSTRACT Kharisma Khauri, NPM : 71190313053, Analysis of Production Cost Budgeting in Increasing the Effectiveness of Production Cost Control at PT.Socfindo Matapao, Supervised By : Lusi Elviani Rangkuti, S.E., M.Si As Advisor I, And Jalilah Ilmiha, S.E., M.Si As Advisor II, Thesis : 2023 This study aims to find out and analyzee the production cost budget in increasing the effectiveness of production cost control, to find out the cause of budget differences and the realization of unprofitable production costs at PT.Socfindo Matapao. The type of data used is quantitative data. The data source used is secondary data. The data analysis technique used is quantitative descriptive analysis. The results showed that the effectiveness of using the budget as a means of controlling production costs at PT. Socfindo Matapao average level of effectiveness of the production cost budget as a means of controlling production costs at PT. Socfindo Matapao from 2017-2021 is in the ineffective criteria. This can be explained by the realized value of production costs exceeding the budgeted production costs. Not trying to improve production budget control in increasing effectifeness because there are still many levels of unfavorable variance between the budget and the company's realization. The most notable deviations occurred in 2017, 2018, 2019, 2020, 2021 which were above the costs budgeted by the company due to high salary expenses for staff benefits, increased overhead expenses, increased processing expenses, increased depreciation expenses and increased third party depreciation expenses. Keywords : Production cost budget; Effectiveness; Production cost control