ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN MESIN PRODUKSI PADA PT BUKIT ASAM (PERSERO) TBK. TANJUNG ENIM

SARI, YOPITA and Meutia, Inten and Sari, Rela (2011) ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN MESIN PRODUKSI PADA PT BUKIT ASAM (PERSERO) TBK. TANJUNG ENIM. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine why the PT Bukit Asam (Persero) Tbk. Tanjung Enim not use methods in calculating the cost of production machinery maintenance. Management of production machinery maintenance costs at PT Bukit Asam (Persero) Tbk. Tanjung Enim to do with planning and cost control based on the level of production machinery maintenance costs are separated into fixed costs and variable costs by using the method of calculation engine maintenance costs. The method used is the method of least squares (Squares at least). This method is one method of calculation of the separation of fixed costs and variable costs. This method is the most accurate and reliable. The results of this study indicate that in the preparation of the budget, PT Bukit Asam (Persero) Tbk. Tanjung Enim using participatory methods, in which all units in companies involved in the preparation of the budget. The analysis of planning and control of engine maintenance costs are still less efficient because it does not use the calculation method of the separation of fixed costs and variable costs. Management is ·still using the assessment in determining the fi xed cost and variable cost of engine maintenance costs. This indicates that the budgeting process in the enterprise must be addressed, thus getting more accurate and reliable.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan dan Pengendalian, Anggaran, Efektifitas dan Efisiensi
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	31 Mar 2020 04:47
Last Modified:	31 Mar 2020 04:47
URI:	http://repository.unsri.ac.id/id/eprint/28754

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