Analisis Anggaran dan Realisasi Biaya Produksi Air Minum Dalam Kemasan Pada PT.ASA SUMBER REZEKI di Tenggarong Tahun 2017 (Reniwati)

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On: Oct 31, 2019 @ 8:59 PM
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  • Judul artikel eJournal: Analisis Anggaran dan Realisasi Biaya Produksi Air Minum Dalam Kemasan Pada PT.ASA SUMBER REZEKI di Tenggarong Tahun 2017
  • Pengarang (nama mhs): Reniwati
  • Abstrak (max. 1600 huruf atau 250 kata): PT. Asa Sumber Rezeki in Tenggarong is a private company engaged in the field of bottled drinking water. The operation of the company has a positive impact because it can open jobs for Human Resources. This study has two variables, namely Budget (X) and Production Cost Realization (Y). The purpose of this study was to determine the Budget (X) and Realization of Production Costs (Y) of PT. Asa Sumber Rezeki in Tenggarong. The analytical tool used is the Joint Cost Allocation and Variant Analysis, one of which uses Perleman Efficiency Measurement. The results showed that the calculation of direct wage labor variants can be seen that the labor rate there is an unprofitable difference of Rp.47,448,480.00, this is due to terif which actually exceeds the company’s standard rate. One of the facts that causes the difference is that the cost of direct wages is caused by the salary of direct wages whose realization exceeds the budgeted amount due to unpaid overtime and bonuses that reach production targets so that the realization that occurs exceeds the budgeted. Whereas for worker efficiency difference there is a favorable difference of Rp 12,822,576.00 because the actual tariff exceeds the company standard rate. Then there is a beneficial difference in the factory overhead variant of Rp. 206,833.00 because during one period the production machines did not experience heavy damage and maintenance of production machines was quite routine, so that the costs incurred for maintaining production machinery could be controlled and did not exceed the budget.
  • Kata kunci (max. 80 huruf atau 10 kata): Budget and Realization of Production Costs, Drinking Water in The packaging.
  • NIM: 1202095062
  • Angkatan (tahun masuk, mis. 2009): 2012
  • Program Studi: Administrasi Bisnis
  • Sumber tulisan: Skripsi
  • Pembimbing: Adietya Arie H, S.Sos, M.AB, Eko A. Widyanto, SE., M.SA
  • Nama eJournal: eJournal Administrasi Bisnis
  • Volume: 7
  • Nomor: 4
  • Tahun: 2019
  • File artikel eJournal (format .doc, max. 2 Mb): 01_format_artikel_ejournal (10-31-19-08-59-32).doc (363 kB)
  • File artikel eJournal (format .PDF, max. 5 Mb): 01_format_artikel_ejournal (10-31-19-08-59-32).pdf (1015 kB)

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