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PENGARUH ANGGARAN BIAYA PRODUKSI TERHADAP PENGENDALIAN BIAYA PRODUKSI PADA PT. BRIDON CIBITUNG-BEKASI

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Every company incorporated both large and small in the normal course of business aims ior profit . Su"""s, or failure of the company in carrying out its activities generally ofthe profit to be dicapainyatolak measure in controlling the use ofthe budget , by comparing with the realization. T}is research ivas conducted in PT . BRIDoN, INDONESIA , Cibitung - Bekasi' In this thesis aims to determine the effect of budgeting and budgetary control production costs on production costs Budgeting procedures in the production costs of PT . BzuDON , INDONESIA ' foniea U-y ine budget commiitee to determine the basis used in the prepararion of the budgei, upp.oui th" budget made by each department, led by the head of the- J"p".t int' riiating to the -production of wire rope Controlling the cost of production has besn done in FI' . BRIDON , INDONESIA covers tiree areas ' among others, control the cost of materials . direct labor wase resri2int and pengendaliian factory overhead costs . Based on the survey results revealed that the company PT . Bridon lndonesia budgeting involves tie cost ofproduction with the top leadership to subondinates . eualet pipared by budget usln must implement annggaran ' Production at the "o.f,any', "ort *ntrol is done either before or after the production process occurs proai"tio, pro€ss occurs. The method used is descriptive method, ie where data is collected by a real kedaan , processed , analyzd and finally be concluded ' Oitumputat"n data bas€d on i,t"*i"*t and documentation studies amlyzeA quantitatively . According to statistical calculations obtained correlation coefticient t = 0'45 meaning "that the correlation between production budget to control production costs iricluded in the medium category. Based on the hypothesis test showed ,cofrnt = 5.M antl ttable= 1.782 with a significant level of 5 %( o= 0'05 ) with one hand and test test df: n - 2, which means t count > ttable then Ho is rejected It shows no effect between production budget to confiol production cost coeffrcient of determination is Z1,ZS yt, which means the production cost control "_G i".oort "ted by the influence ofthe production budget control production costs, and the rem aining 79,7 5 % is indicated by other factors '