The difference analysis between budget and actual in production cost as a tools over improving profitability at PT Sat Nusapersada Tbk (industry assembling division)

Tanata, Marco (2012) The difference analysis between budget and actual in production cost as a tools over improving profitability at PT Sat Nusapersada Tbk (industry assembling division). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

According to Adrian Noviardy (2011), control of production costs is one part of the step of internal measures by the company in an effort to improve efficiency. Cost control should primarily be aligned to the objectives to be achieved by the company, one of the goals to be achieved by the company is getting maximum profit with the lowest cost, and therefore by controlling the production costs the company hopes will get big profits. The main costs consist of direct materials and direct wages, while the conversion costs consist of indirect wages and indirect costs. PT Sat Nusapersada Tbk is a company that provides services for electronic manufacturing. The cost of production is one important factor in the success or failure in financial terms. The cost of this production is a major cost item compared with other cost headings. Comparison of the budgeted number and the actual of each division budgets are presented in the evaluation process in order to inform management the realization of the budgets prepared. Based on the above description, the writer wanted to evaluate the difference analysis between budget and actual of production cost at PT Sat Nusapersada Tbk as a tool in order to improve profitability, one measure that can be taken is to increase efficiency in productivity.

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