Analisis Anggaran Produksi Sebagai Alat Pengendalian Biaya Produksi Pada Cv. Mirai Alam Sejahtera Di Lumajang

  • Deni Lestiyaningsih STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
  • Much. Taufiq STIE Widya Gama Lumajang
Keywords: production budget, production cost control

Abstract

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.

Published
2018-08-24