Papers by Misnaini Fitri Situmorang
Budget planning purposes the company expects production costs to implement the planned activities... more Budget planning purposes the company expects production costs to implement the planned activities in accordance with what has been budgeted by the company, so there is no abuses of the production budget. Controlling production costs can include the control of raw material costs, labor costs or labor and factory overhead costs. Based on the above, the title of the study is: "Effectiveness Against Budget Production Control Production Costs (CASE STUDY IN CITY taps TIRTA MOEDAL SEMARANG) The purpose of this research was to determine the production cost budget taps Semarang, knowing any costs arising from production cost control PDAM Kota Semarang, and determine the effectiveness of the production budget of the production cost control taps Semarang. The research data is secondary data using financial statements in the form of Semarang PDAM budget production from 2009 to 2011. The method of data analysis is the analysis of the difference between the standard cost. Analysis of the difference in cost of production of Semarang standard taps are at a loss. This indicates that the production cost efficiency yet achieved in PDAM Kota Semarang in 2009, due to the persistence of the use of factory overhead costs that exceed the budget set by the city of Semarang taps as fuel costs, electricity costs, the cost of various operations in the processing establishments, maintenance cost wells, mains pipe due to pipe renewal in 2009. Analysis of the difference in cost of production of Semarang standard taps in the position profit. This indicates that the production cost efficiency have been achieved in Semarang city taps in 2010. This achievement is due to the efficiencies achieved at the cost of electricity and the cost of fuel used in the processing and other processing resources. Electricity can be saved because many uses of water resources. The use of chemical cost can also be reduced by reason of the water more clear and comes from natural sources, so pemakaan chemicals can be reduced. Analysis of the difference in cost of production of Semarang standard taps in the position profit. Greatest cost efficiencies in manufacturing overhead, especially for the cost of electricity and maintenance costs, because the previous year had made improvements to the installation of the pump, so that in 2011 the costs incurred for the maintenance of the pump lower. In addition to the cost of labor and raw material costs are also experiencing the difference in the standard cost benefit due to reduced overtime and cost of chemical usage and the purchase of water is also reduced due to the maximum utilization of water
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Papers by Misnaini Fitri Situmorang