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Department of Accounting
  • Evaluasi
  • Biaya Produksi


This research has been done at Kemasan Ciptatama Sempurna, located in Pandaan, Gempol, Pasuruan. This company is making packaging. In this research, this researcher gives the title Evaluation of Cost Control in Kemasan Ciptatama Sempurna Pandaan. The purpose of this research is to known the cost controls in this company that is in the good running, so that deviations of production cost immediately detectable. And also to known whether the production cost has been already running effectively and efficiently or not so that is able to achieve the goal. The tool that used is to evaluated the production cost is differences or variance, in which to evaluate raw material expense and direct labor expense are using method of 2 difference, whereas in plant overhead expense is using of 3 difference. By evaluation of production expense is known that there were several deviations that attribute to loss, on using raw material got deviation amount is Rp. 381.442.345,8 that is profit difference. For the cost of raw material got difference loss amount Rp. 890.294.624,-. Direct labor expense got difference loss amount Rp. 11.367.042,-. Moreover, to evaluate plant overhead expense got spending difference amount Rp. 163.963.998,- difference capacity is 0, efficiency difference amount Rp. 142.205.118,-. The result of evaluation is known that not only that company has not able to control the cost of its production well yet and but also achieve the expected target. It was seen from several deviation attributed to loss on raw material cost, direct labor cost, and plant overhead cost, particularly on machine depreciation expense and machine maintenance. From those conclusion so, the writer would like to give some suggestion : it was expected that the company is doing selection recruitment of employees so that the efficiency of employees is done well and organized, controlling toward using material and work time should be increasing in order using the raw material do not be lavishly particularly medium raw material and loss time, the policy of allocation toward plant overhead cost should be paid more attention as a result plant overhead cost did not bigger deviate of budget. Keyword : Evaluasi; biaya produksi Link Terkait :

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