CD-ROM

Evaluasi Sistem Pengendalian Manajemen Guna Meningkatkan Efisiensi dan Efektiviats Bagian Produksi PT Gandum Malang (CD + Cetak)

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This study aims to improve the application of management control systems in the field of production. Measuring the level of efficiency and effectiveness of the production department. Measuring the level of efficiency through the costs used as a benchmark for production activities and measuring the ability of the company to manage the tasks where the company produce results that can be achieved and in accordance with what is expected in the production department.
In this study the authors used a descriptive qualitative. The data used in this study are primary data obtained by interview, documentation and observation in PT Gandum Malang. Furthermore, the author is processed through six stages, studying the annual work plan, programming evaluation, evaluation of budgeting, evaluation of operations
and measurement, evaluation of reporting and analysis, proposals for improvement and conclusions.
The results showed that the production programming at PT Gandum Malang still did not pay attention to the proposals and considerations submitted by other parts involved in production activities and were still adjusted to the previous period’s programs so t hat in their implementation there were no significant developments. In preparing the budget PT Gandum Malang adopts a bottom up system that involves subordinates in preparing the budget, but the preparation of production budgets is still fixated on past events so that it is not optimal in increasing the number of products, for that the company needs to form a budget committee, because this section is aware of the budget design which are actually. Reporting and analysis on PT Gandum Malang is made by the head of the production department that presents the costs incurred during production activities without an explanation of the basis of the presentation of these costs. In addition, there is no analysis of the difference between the budget and the realization of production to determine whether there are irregularities. In addition to knowing the level of efficiency and effectiveness of the production department, the report made must have been reported one week after the completion of production activities to accelerate the leadership in decision making.

Keywords : Evaluation, Management Control Systems, Efficiency and Effectiveness, Production.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

020 AKT2020 RES e

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 1.639 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

020 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

EVALUATION
MANAGEMENT CONTROL SYSTEMS
EFFICIENCY AND EFFECTIVENESS
PRODUCTION

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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