Peran Anggaran sebagai Salah Satu Alat Perencanaan dan Pengendalian Produksi (Studi Kasus pada Industri Rumah Tangga “Rumah Ubi” Medan)

Abstract

The purpose of this research is to know how is the budget role as the production planning and controlling at Rumah Ubi home industry Medan. Forms of research used in this study was a descriptive study with a qualitative approach, in which data collection techniques based on interviews, documentation, and literature. Analysis technique data used in this research was descriptive analysis data by explore and interprete the data which obtained from the filed and interview with the owner of Rumah Ubi home industry Medan. The data which obtained from the interview and documentation, was scripted and analysed in order to find the budget role at Rumah Ubi home industry and also to solve the problem discussed. The result of the research show that there was no budget role as production planning and controlling at Rumah Ubi home industry Medan. That result can be shown that the sales budget didn’t scripted with the right procedure. In fact, the sales budget is the main refference for scripting production budget, raw material budget dan labor budget.