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ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT BANTU PENGENDALIAN BIAYA PRODUKSI PADA CV. GIANTAMA, BANDUNG

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ABSTRACT ANALISIS ANGGARAN BIAYA PROD['KSI SEBAGAI ALAT BANTU PENGEI{DALIAN BIAYA PRODT'KSI PADA CV. GIANTAMA, BANDT]NG Oleh: Ferdinand Nababan The intent and purpose of this study was to determine the production cost budgeting procedures, budgetary control procedures and how the production cost of production budget acts as a means of controlling production costs on the CV. Giantama, Bandung. Methods of research conducted is descriptive method and data collection techniques is through field research, interviews and research documentation in order to study the literature certainty berhubungandengan problems discussed. Budgeting procedures production costs in CV. Giantama, Bandung has done well, namely by using the system is a combination of top-down approadr and bottomup, which means budgetint involves top-level managers and supervisors as those who will implement the budget. Control of production costs on the CV. Giantama, Eandung established by the company to be made early control of the production budget whidr is the process of planning and then and every expenditure costs for the production has a budget. Control at the time of production activities take place and at the completion of production is by the realization to prevent deviation - deviations and provide the necessary feedback to management. Budget analysis in the control of production costs on the CV. Giantama, Bandung has done well. lt can be seen from the realization of the cost of production at the end of the year when there are deviations that do not exceed the predetermined tolerance. Selisish raw materials budget for 2@3,3.7% (unfavorable). While the budget for direct labor costs in the year 2003 there were a fuvorable difference in the amount of (favorablel 4.1%.To generate realizations overhead mengunutungkan deviations (favorable) in 2003 there are deviations that are not favorable (unfavorable) of -3.36%. The predetermineci tolerance limits of the company is 5%.