Fungsi Anggaran sebagai Alat Pengawasan Biaya Produksi pada PT. Flora Sawita Chemindo Medan

Abstract

This research tell about cost production budgeting as tolls of planning and controlling cost production. The goal of this to know the applied of the cost production budgeting as the tolls of planning and controlling cost production on PT. Flora Sawita Chemindo Medan. Kinds of this research that used like as descriptif where the data was collected, pile up, interpretation, analyzing and clasification as the fact. And the data that used is cualitatif data, that get own or person organization with their object that need more detail processed. That result indicated that one of that controlling process that used with analyzing cost variance by compare budgeting and realization that make we know the favourable variance or unfavourable variance and corrected if we werw need. From value of data that writter evaluated with observed, so the writter get value 2.50 in interval 1.26-2.50 that show cost production budget of Pt. flora sawita Chemindo Medan made is not avaible to used as controll of cost production. It caused there ara have unfavourable variance especially in cost materials and direct labour account. And than from this variance, company can not analyzed the variance more accurate for the variance that happen as correction act for less unfavourable variance.