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Analisis Selisih Anggaran Biaya produksi Dalam Pengendalian biaya Produksi pada PT. iNHUTANI II (PERSERO)

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The purpose of this research are to know production cost budget compilation' to know production financial control, and to know how analysis of production is used in controlling production cost at PT. INHUTANI fI (PERSERO)' Research is conducted by using descriptive method' Data collecting techniques that is done, by interview, and documentation study' Whereas data processing technique is conducted by using variance analysis. PT. INHUTANI II (PERSERO) used both between top down approach and bottom up approach in compiling budget. Production cost budget compilation at PT' INHUTANI II (PERSERO) are conducted by Finance Director and finally agreed by Commissioner Board. PT. INHUTANI X (PERSERO) controls production cost by form of budget committee commissioned to observe and control budget that has been made and executed and operation was to production cost conducted when before production and after production takes Place. Variance of labour rate, happened profitable variance (Favorable) Rp l0l '923'444 whereas variance of labour efficiency not happened deviation or difference' At cost of overhead happens profitable variance (Favorable) RP 4'621'471 that consist of expendiore difference (Spending Variance) profitable Rp 29'399 '677 efficiency difference(EfficiencyVariance)profitableRpl5.62T.l0Tandunprofitablecapacities vadance(Unfavorable)Rp40.405.313.Baseresultofvarianceanalysisthenknow production cost at PT. INHUTANI n @ERSERO) has been conducted effcienly'