ANALISIS VARIANS BIAYA PRODUKSI PADA PT. PUPUK SRIWIDJAJA (PUSRI) PALEMBANG PABRIK IB DAN II

RAMADHONA, RAHMAH and Saftiana, Yulia and Hakiki, Arista (2019) ANALISIS VARIANS BIAYA PRODUKSI PADA PT. PUPUK SRIWIDJAJA (PUSRI) PALEMBANG PABRIK IB DAN II. Undergraduate thesis, Sriwijaya University.

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Abstract

This study is aimed to analyze the amount difference of production costs in between budgeted costs of the companies with the actual cost occurred at PT Pupuk Sriwidjaja (PUSRI) Palembang during 2014 until 2016. The activity analysis data of production cost was taken from two different places, namely at the IB Plant and the II Plant. As for the costs of production i.e. raw material cost, the cost of direct labor, and factory overhead costs. The results of this study show that during the year 2014 to 2016 there is still a variance between budgeting with a realization causes of gas fuel prices increase, misaplication of raw materials, repair machines, then less monitoring to the labor and the use of raw materials. The difference occurs in the implementation of these activities that are potentially unprofitable for the company.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Analysis of Variance, Production Cost, Standard Cost.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 3116 not found.
Date Deposited: 18 Nov 2019 04:53
Last Modified: 18 Nov 2019 04:53
URI: http://repository.unsri.ac.id/id/eprint/16756

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