ABSTRACT. Keywords: Standard costs, production costs, and efficiency. vii. Universitas Kristen Maranatha
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- Farida Sanjaya
- 5 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Application of the standard fee may encourage employers to improve the efficiency and effectiveness of the production process to achieve the established standards. Cost of production is the most important costs and influence in a company. So that management should be able to apply the correct methods in order to control production costs can run well. The purpose of this study was to determine the standard cost system that has been established within the company and to determine the application of the standard fee towards the cost of production at PT PAPYRUS SAKTI PAPER MILL. The authors use data collection techniques such as engineering documentation, interviews and literature. Methods of data analysis is descriptive analytical method and analysis of variance. From the results of this analysis can be known that the application of the standard cost system to the production cost at PT PAPYRUS SAKTI PAPER MILL has gone well. It can be seen from the cost efficiencies that can be seen from the difference in cost variance is quite small. Keywords: Standard costs, production costs, and efficiency vii
2 ABSTRAK Penerapan biaya standar dapat mendorong para pemilik perusahaan untuk meningkatkan efisiensi dan efektifitas proses produksi untuk mencapai standar yang telah ditetapkan. Biaya produksi merupakan biaya yang paling besar dan berpengaruh di dalam sebuah perusahaan. Sehingga pihak manajemen harus mampu menerapkan metode yang benar agar pengendalian biaya produksi dapat berjalan dengan baik. Adapun tujuan dari penelitian ini adalah untuk mengetahui sistem biaya standar yang telah ditetapkan dalam perusahaan dan untuk mengetahui penerapan biaya standar terhadap biaya produksi pada PT PAPYRUS SAKTI PAPER MILL. Penulis menggunakan teknik pengumpulan data berupa teknik dokumentasi, wawancara dan kepustakaan. Metode analisis data adalah metode deskriptif analitis dan analisis varians. Dari hasil analisa tersebut dapat diketahui bahwa penerapan sistem biaya standar terhadap biaya produksi pada PT PAPYRUS SAKTI PAPER MILL telah berjalan dengan baik. Hal ini dapat dilihat dari adanya efisiensi biaya yang terlihat dari selisih biaya varians yang cukup kecil. Kata-kata kunci: Biaya standar, biaya produksi, dan efisiensi viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT ABSTRAK DAFTAR ISI... vii... viii... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Tinjauan Pustaka Pengertian Akuntansi Biaya Pengertian Biaya Pengendalian Biaya Standar ix
4 Jenis-jenis Biaya Standar Manfaat Biaya Standar Penentuan Biaya Standar Pengertian Biaya Produksi Klasifikasi Biaya Produksi Proses Produksi Analisis Penyimpangan Biaya Sesungguhnya dari Biaya Standar Analisis Selisih Biaya Bahan Baku Analisis Selisih Biaya Tenaga Kerja Analisis Selisih Biaya Overhead Pabrik Penelitian Terdahulu Rerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Perusahaan Uraian Tugas Perusahaan Tahapan Penelitian Metode Penelitian Jenis Data Teknik Pengumpulan Data Metode Analisis Data x
5 Analisis Varians Analisis Deskriptif BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Penggolongan Biaya Produksi Biaya Bahan Baku Biaya Tenaga Kerja Biaya Overhead Pabrik Proses Produksi Penetapan Standar Biaya Produksi Standar Biaya Bahan Baku Langsung Standar Biaya Tenaga Kerja Langsung Standar Biaya Overhead Pabrik Standar Biaya Produksi Biaya Produksi Sesungguhnya Biaya Bahan Baku Sesungguhnya Biaya Tenaga Kerja Langsung Sesungguhnya Biaya Overhead Pabrik Sesungguhnya Biaya Produksi Sesungguhnya Analisis Selisih Biaya Produksi Analisis Selisih Biaya Bahan Baku Analisis Selisih Biaya Tenaga Kerja Langsung Analisis Selisih Biaya Overhead Pabrik xi
6 4.2 Pembahasan Implikasi BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xii
7 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran Gambar 2 Struktur Organisasi Perusahaan xiii
8 DAFTAR TABEL Halaman Tabel I Standar Pemakaian Bahan Baku Tabel II Standar Harga Bahan Baku Tabel III Biaya Bahan Baku Standar Tabel IV Total Tarif Upah Langsung Standar Tabel V Biaya Overhead Pabrik Standar Per Bulan Tabel VI Standar Biaya Produksi Tabel VII Pemakaian Bahan Baku Sesungguhnya Tabel VIII Biaya Bahan Baku Sesungguhnya Tabel IX Tarif Upah Tenaga Kerja Langsung Sesungguhnya Tabel X Biaya Overhead Pabrik Sesungguhnya Tabel XI Biaya Produksi Sesungguhnya Tabel XII Selisih Biaya Produksi xiv
9 DAFTAR LAMPIRAN Halaman Lampiran A Surat Keterangan Penelitian xv
ABSTRACT. Keywords: Standard cost, and cost production control. vii
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ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order
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ABSTRACT. Keywords: Standard costing, production costs, efficiency.
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ABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
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ABSTRACT. Keywords: Budgeting, Variance, Controlling, Performance. vii. Universitas Kristen Maranatha
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ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
Daftar Isi. BAB III METODE PENELITIAN 3.1.Jenis Penelitian Populasi dan Sampel Populasi Sampel...
iii PENGHARGAAN Segala puji dan syukur penulis panjatkan ke hadirat Allah SWT yang telah dan selalu melimpahkan rahmat dan hidayah-nya sehingga penulis dapat menyelesaikan penyusunan skripsi ini.pada kesempatan
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ABSTRACT. vii. Universitas Kristen Maranatha
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ABSTRACT. Keywords : Standard cost, production cost, efficiency. vii. Universitas Kristen Maranatha
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ABSTRAK. vii Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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ABSTRACT. Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
ABSTRACT A company must have the strength to survive in business competition. One of the factors of power that must be owned by the company is the cost report. To obtain a reliable cost report must have
ABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
Keywords: BEP, margin of safety, DOL, CVP. vii Universitas Kristen Maranatha
ABSTRACT The company essentially consists of a collection of people and equipment operational, which seeks to achieve the goal of maximizing profits. Cost-volumeprofit analysis is one tool used to improve
ABSTRACT THE ROLE OF THE CONTROLLER IN THE CONTROL OF PURCHASE TO SUPPORT THE EFFECTIVENESS OF PURCHASE (CASE STUDY AT TOSERBA X)
ABSTRACT THE ROLE OF THE CONTROLLER IN THE CONTROL OF PURCHASE TO SUPPORT THE EFFECTIVENESS OF PURCHASE (CASE STUDY AT TOSERBA X) Along with the development of the nation, the corporate world in Indonesia
ABSTRACT. Keywords: Machine, PSAK No.16 Revision 2011, Recognition and Measurement. viii Universitas Kristen Maranatha
ABSTRACT The purpose of doing the application of PSAK No. 16 is to find out how the initial recognition and presentation of fixed assets such as machinery in the financial statements. The object of research
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
ABSTRACT The purpose of this study was to analyze the uses of relevant costs and to determine the factors that should be considered by the manager in making decisions whether to accept or reject a special
ABSTRACT. Key words: intern controls, effectiveness, procedures, sales
ABSTRACT This study aims to determine the effect on the effectiveness of internal control procedures for the sale of the company X in the city of Bandung. In conducting this research, the author uses descriptive
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the role of operational inventory checks on the effectiveness of inventory., Which demonstrated the strength of the relationship and influence of variable
ANALISIS BIAYA STANDAR UNTUK MENDUKUNG EFISIENSI BIAYA PRODUKSI PERUSAHAAN (Studi pada Pabrik Gula Lestari, Patianrowo, Nganjuk)
ANALISIS BIAYA STANDAR UNTUK MENDUKUNG EFISIENSI BIAYA PRODUKSI PERUSAHAAN (Studi pada Pabrik Gula Lestari, Patianrowo, Nganjuk) Tiara Ayu Palupi Zahroh Z.A. M.G. Wi Endang NP. Fakultas Ilmu Administrasi
ABSTRACT. Keywords: accounting information systems sales and efforts to suppress the level of bad debts. vii. Universitas Kristen Maranatha
ABSTRACT Sales on credit will facilitate the company to get more customers. Accounts receivable is the largest asset for a company, so the management of accounts receivable is an important element in the
ABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
ABSTRACT One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units
ABSTRACT FUNCTION CONTROLLER IN REGIONAL INTERNAL CONTROL BUDGET INCOME (Case Study In Cimahi Regional Revenue Agency)
ABSTRACT FUNCTION CONTROLLER IN REGIONAL INTERNAL CONTROL BUDGET INCOME (Case Study In Cimahi Regional Revenue Agency) Budget is very important in a government. Thus, the budget must be properly and effectively
ABSTRACT. Keywords: Internal control structure, payroll, remuneration procedure. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to analyze employee remuneration procedures and to know about the implementation of the internal control system of remuneration of employees in PT.KeretaApi Indonesia
PERBANDINGAN BIAYA STANDAR DAN BIAYA AKTUAL SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA CV. SURYA GEMILANG JAYA AVRY DUMA KUSUMA
PERBANDINGAN BIAYA STANDAR DAN BIAYA AKTUAL SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA CV. SURYA GEMILANG JAYA AVRY DUMA KUSUMA Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis
ABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease
ABSTRACT. Keywords : inventory information systems, internal control. viii. Universitas Kristen Maranatha
ABSTRACT Inventory accounting system designed to handle the transaction with mutation thatis stored in the warehouse inventory. Inventory cycle consist of the purchase of inventory, sales, sales return,
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
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ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Sistem pengendalian manajemen dalam persediaan bahan baku sangat penting bagi perusahaan untuk mengupayakan pemenuhan kebutuhan bahan baku agar tidak terlalu besar dan tidak terlalu kecil, terjamin