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ANALISIS ANGGARAN BIAYA PRODUKSI PERUSAHAAN DENGAN METODE STATIC BUDGET SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. VISION EASE ASIA

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ABSTRACT AN ANALYSIS OF COMPANY PRODUCTION COST BUDGETING WITH STATIC BUDGET METHOD AS A TOOL TO CONTROL PRODUCTION COST OF PT. VISION EASE ASIA Written by: Ebenezer Simbolon NIM : 1432043 This study was aimed to determine whether the production cost budget with the static budget method can help the company to control the production cost in a company. This study was held in PT. Vision Ease Asia. Data used in this study was secondary data. Samples which had been taken from the company were data of budgeted production cost and the actual cost of production for five (5) years from 2012-2016. The analysis that been used in this study were analysis of the diffrence of budgeted cost production and the actual cost of production with static budget method. With this method we could see the difference between favorable varians and unfavorable varians. The result of this study indicated that PT. Vision Ease Asia controled their production cost not so very well with the budgets they had made, because there was unfavorable varians that still happened in the production cost of the company. Because of there were many unfavorable difference, this study indicated the lack of budgetting function as a tool for controlling production cost. Keywords: Production cost budget, actual production cost, cost production control, static budget method.