Date: 06-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENYUSUNAN ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANA DAN PENGENDALIAN PADA CV MEGAH SEJAHTERA DI MALANG

Detail
Author Dewi Setiawati W A.2010.1.31344
Category Akuntansi Keuangan dan Auditing

Abstract

CV Megah Sejahtera is one of the cigarette factories, which are located in the city of Malang to produce two types of production processes, the use of direct labor that the result is called a hand-rolled cigarettes and are produced using a machine that is also called machine-rolled cigarettes. In its business operations, not independent company with production activity is a major component of the various activities carried out within the company. Of the production activity it is possible there are many irregularities usage costs due to absence of control devices, such as budgeting the cost of production. Budget cost of production can be done in various ways, one of them with a cost estimate based on actual production from year to year. This study aims to determine the importance of budgeting and planning production costs as cost control on tobacco CV Megah Sejahtera companies. Analysis based on forecast sales budget, production budget, materials budget, direct labor budget, and budget overhead costs which are then used in the production of integrated budgeting in getting the right information on the allocation of production costs to be incurred by the company in order to achieve cost efficiency desired production company in a given period. The results showed the CV Megah Sejahtera company although only produce when there are orders alone, is still better to use budget production, so that the company can calculate the cost of which will be used in future periods, it can also happen to know that irregularities in the use of production costs.