ANALISIS VARIAN BIAYA PRODUKSI TERHADAP ANGGARAN BIAYA PRODUKSI PADA PT SHARP ELECTRONICS INDONESIA

Abstract

The company prepare a budget for all its activities, both for sales, administration and production activities. In production activities there are three main elements, namely raw material costs, direct labor costs and factory overhead costs. With the production budget, the company is expected to get a picture of production cost efficiency, which is to avoid the waste of direct or indirect use of materials and losses caused by the products produced not in accordance with the standards, so the costs incurred are the costs that should be. At the end of the period, the company can compare and analyze the differences between the actual production costs and the production budget that has been determined at the beginning of the period, thus the company can take steps to improve the following production activities.This study aims to assess the efficiency of the production budget at PT Sharp Electronics Indonesia, located in Karawang, West Java. Data collection techniques carried out by researchers using the documentation method and interview method. The results of the study indicate that the budget has played a fairly good role as a means of controlling production costs at PT Sharp Electronics Indonesia. Analysis of the variants has also been carried out, but the action on the results of the analysis is still not optimal because the variants that occurred in the previous month still occur in the following months. This shows that the actions taken by the company have not been effective in reducing the existing variants.