Perencaanaan dan Pengawasan Biaya Produksi Minyak Sawit pada PTPN IVUnit/Kebun Pabatu.
In the last 3 years, the production budget of PTPN IV Unit of PabatuPlantation has a material discrepancy on the depreciation, plants cost, processing costand the general cost. This condition influence the increasing of profit or losses of thefirm. This research aims to study any problem faced by firm in planning andmonitoring of production cost and any efforts of management to handle anydiscrepancies.This research is a case study approach by descriptive method. The applied datain this research consist of primary and secondary data. Primary data is an interview tothe accounting and financial department of Pabatu Plantation and also to the headoffice, plants and processing department. Secondary data are structure of organization,a general depiction of company, budget data on production cost and its realization,production list.The results of this study indicates that the deiscrepancy of production cost atPabatu Plantation caused by unaccurate planning conducted by management in headoffice in determining norm, standard, rate and price of materials, responsibility onproduction cost globally that orientedated to cost of goods sold.
Year of publication: |
2011-06-22
|
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Authors: | Maulana, Robie |
Other Persons: | Siregar, Narumondang Bulan (contributor) |
Subject: | Perencanaan | Pengawasan Biaya Produksi |
Saved in:
freely available
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