ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA UD. IMMANUEL
Abstract
The production cost budget is a budget made by the company to finance the company's production activities so that the realization does not exceed the predetermined budget. This study aims to analyze the production cost budget as a cost control tool against deviations that occur at UD Immanuel. In this case, to meet these objectives, the company must make a good budget plan because the budget is used as an alternative in corporate planning related to setting goals and preparing future company activities. The type of research used is a descriptive qualitative approach. Data obtained by conducting observations, interviews and documentation. The data analysis method used is descriptive analysis by collecting, describing, analyzing and interpreting the data obtained so that a conclusion can be drawn to answer the existing problems. The results of the research on the production cost budget have not become a cost control tool for the company due to the occurance of unfavorable deviations in the raw material cost budget and factory overhead budget. The occurance of irregularities is not profitable because the expenses used for raw material costs and factory overhead have exceeded the budget set by the company.
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PDFDOI: https://doi.org/10.32400/gc.17.4.43812.2022
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