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dc.contributor.advisorTarigan, Gim
dc.contributor.authorSurbakti, Zeri Sony
dc.date.accessioned2013-05-30T02:12:02Z
dc.date.available2013-05-30T02:12:02Z
dc.date.issued2013-05-30
dc.identifier.otherFranz
dc.identifier.urihttp://repository.usu.ac.id/handle/123456789/37720
dc.description080803031en_US
dc.description.abstractPengendalian biaya produksi diperlukan agar efisiensi biaya dapat dicapai, dimana kontrol terhadap efisiensi biaya produksi dapat dilakukan dengan menggunakan analisis varians. Permasalahan dalam penelitian ini yaitu (1) Bagaimanakah tingkat efisiensi biaya produksi pada penerbit USU Press Universitas Sumatera Utara? dan (2) Bagaimanakah varians biaya produksi dan penyebab varians biaya produksi pada penerbit USU Press Universitas Sumatera Utara? Penelitian ini merupakan penelitian kuantitatif dengan variabel kajian (1) biaya bahan baku, (2) biaya tenaga kerja langsung dan (3) biaya overhead pabrik. Metode pengumpulan data yaitu wawancara dan dokumentasi. Data yang terkumpul dianalisis dengan analisis deskriptif persentase, analisis Statistical Quality Control , Kruskal Wallis test dan analisis varians (selisih). Berdasarkan analisis deskriptif persentase, tingkat efisiensi biaya produksi untuk buku terbitan dan buku non terbitan maupun tingkat efisiensi total biaya produksi buku menunjukkan adanya perbedaan, namun setelah dianalisis dengan Statistical Quality Control biaya bahan baku, biaya tenaga kerja langsung, biaya overhead pabrik baik biaya overhead pabrik variabel maupun tetap masih berada pada daerah in control . Dari analisis Kruskal Wallis test diperoleh hasil bahwa Hhiting < Htabel yaitu 0,067 < 5,991. . Oleh karena itu, tidak ada perbedaan yang signifikan antara varians biaya produksi buku tahun 2008-2010 sehingga dapat disimpulkan bahwa biaya produksi buku tahun 2008-2010 efisien. Dari analisis varians diketahui bahwa selisih biaya bahan baku disebabkan selisih harga, selisih biaya tenaga kerja langsung disebabkan selisih efisiensi upah langsung, dan selisih biaya overhead pabrik disebabkan selisih terkendalikan dan selisih volume. Dari kesimpulan di atas, saran yang dapat disampaikan yaitu penetapan standar biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik hendaknya lebih cermat dan meninjau standar secara periodik agar selalu up to date .en_US
dc.description.abstractProduction cost control is necessary in order to achieve cost efficiencies, where control of the efficiency of the production cost can be done with using analysis of variance. Problems in this study is (1) How does the efficiency of production costs at USU Press University of North Sumatra ? (2) How is the variance of production costs and causes variance of production costs at USU Press University North Sumatra ? This study is a quantitative research study with a variable (1) cost of raw materials (2) direct labor costs (3) factory overhead costs. Data collection methods are interviews and documentation. the data collected were analyzed with descriptive analysis percentages, Statistical analysis Quality Control, Kruskal Wallis test and analysis of variance ( difference). Based on descriptive analysis of the percentage, the efficiency of production costs soft porridge and porridge for red and total cost efficiency level molten metal production showed a difference, but when analyzed by Statistical Quality Control of raw material costs, direct labor costs, costs either factory overhead and variable factory overhead costs would still be the area in control From analysis of Kruskal Wallis test obtained results that Hhiting < Htabel ; 0.067 < 5.991. Therefore, there was no significant difference between the variance of production costs in 2008-2010 so that the molten metal can concluded that the cost of efficient production years 2008-2010 porridge. from the analysis variance is known that the difference in cost of raw materials due to the difference in price, the difference direct labor costs due to the difference in the efficiency of direct wages, and difference due to the difference in factory overhead cost control and the difference in volume From the above conclusions, suggestions can be submitted that the determination standard cost of materials, direct labor costs and factory overhead costs should be more careful and review the standards periodically to keep up to date.en_US
dc.language.isoiden_US
dc.subjectAnalisis Variansen_US
dc.subjectKontrol Efisiensi Biaya Produksien_US
dc.titlePenerapan Analisis Varians Sebagai Kontrol Efisiensi Biaya Produksi Pada Penerbit USU Press Universitas Sumatera Utaraen_US
dc.typeStudent Papersen_US


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