As the Budget Control Production Costs At Mustika Karya Jaya Sakti CV

  • Dimas Bagus Prasetyo STIE Widya Gama Lumajang
Keywords: Budget, Control, Production Costs

Abstract

The purpose of this study is to find out budgeting and controlling production costs at PT Mustika Karya Jaya Sakti so that the production process runs smoothly. The type of research of the author is quantitative descriptive research. To achieve the goals of the organization where explicitly stipulates the authority and responsibility of each level of management and the part and relationship of the company command. The organizational structure of PT Mustika Karya Jaya Sakti is led by a Main Director, assisted by staff and employees. In the budget planning process, management must be realistic and optimism that is excessive or baseless. Carefulness in setting budget targets for sales, prices, production levels, costs, capital costs, cash flow, and productivity Determine the usefulness of the budget. For this reason, company goals and specific goals in the budget must show realistic expectations. The process of budgeting for PT Mustika Karya Jaya Sakti has included the participation of parts managers. This is intended as the basis for planning and financial control of the company. This budgeting is usually done every month. After the budget is approved by the directors then in Realizing the budget, the director makes a general guideline regarding the implementation of the budget. Managers are required to be efficient in using costs in the production process. Tirrenus so that the costs do not exceed the budget that has been prepared. Evaluation and reporting of production costs are things that are interrelated and very important Because with these two things the company can find out about the use of funds in the production process activities.

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Published
2019-08-31