Analisis Anggaran Produksi Sebagai Alat Pengendalian Biaya Produksi Pada Cv. Mirai Alam Sejahtera Di Lumajang
The purpose of this study is to determine the use and function of production budget as a means of controlling production costs on the CV. Mirai Alam Sejahtera in Lumajang. This research uses descriptive qualitative approach and Single Case Study, descriptive research is a research that gives an overview to the reader and reveal a problem, situation, event as it is, or facts in detail. The case study aims to conduct an in-depth investigation of a particular subject to give a complete picture of a particular subject. The results showed that the variable of raw material budget has not been well controlled because the realization is bigger than budgeted as much as Rp.22.043.256, labor-variable variable directly controlled well because budget realization is smaller than budgeted as much as Rp. 22,754,431, - and can benefit the company, variable overhead factory cost budgets can also be well controlled because the budget realization is smaller than budgeted as much as Rp.5.774.147, - so it can benefit the company. The limitation of this study is to examine the production budget as a means of controlling production costs.
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