Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/11142
Title: Evaluasi Anggaran Biaya Produksi pada PT. Perkebunan Nusantara III di Kota Medan
Authors: Hana, Sinta Kismi
Advisor: BB, Beby Mashito
Angelia, Nina
Keywords: anggaran biaya produksi;perkebunan nusantara;profit companies
Issue Date: 10-Sep-2019
Publisher: Universitas Medan Area
Series/Report no.: NPM;158520020
Abstract: Problems that often occur in profit companies (SOEs) are usually about the cost of profits that often occur in recording. PT. Perkebunan Nusantara III has made periodic production cost calculations. This is based on the report of PT. Perkebunan Nusantara III, which is made by the finance department for each year. Cost recognition at PT. Perkebunan Nusantara III is in accordance with financial standards based on transactions. PT. Perkebunan Nusantara III has not separated the costs of raw materials, labor costs, and factory overhead costs so that the costs are still based on the object of expenditure. This is based on the report of the Recapitulation of expenses on production costs at PT. Perkebunan Nusantara III resulted in miscalculation, because the goods in the initial process lowered the cost of production from the previous period which was different from the current cost of production
Description: Masalah yang sering terjadi didalam perusahaan profit ( BUMN ) biasanya mengenai biaya laba yang sering terjadi dalam pencatatan. PT. Perkebunan Nusantara III telah membuat perhitungan biaya produksi secara periodik, Hal ini berdasarkan adanya laporan Rekapitulasi beban biaya dan pendapatan PT. Perkebunan Nusantara III yang dibuat oleh bagian keuangan untuk setiap tahunnya.pengakuan biaya pada PT. Perkebunan Nusantara III sudah sesuai dengan standar keuangan yaitu berdasarkan transaksi. PT. Perkebunan Nusantara III belum memisahkan antara biaya bahan baku,biaya tenaga kerja,dan biaya overhead pabrik sehingga biaya masih berdasarkan objek pengeluaran. Hal ini berdasarkan laporan Rekapitulasi beban pada biaya produksi pada PT. Perkebunan Nusantara III mengakibatkan kesalahan perhitungan, sebab barang dalam proses awal membawah harga pokok produksi dari periode sebelumnya yang berbeda dengan harga pokok produksi periode sekarang
URI: http://repository.uma.ac.id/handle/123456789/11142
Appears in Collections:SP - Government Science

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