Anggaran Sebagai Pengendali Biaya Produksi Pada CV Mustika Karya Jaya Sakti

Abstract

The purpose of this study is to find out budgeting and controlling production costs at CV Mustika Karya Jaya Sakti so that the production process runs smoothly. The type of research of the author is quantitative descriptive research. At Mustika Karya Jaya Sakti CV it is known that the realization in January amounted to Rp.1,933,197,298. While the budget is Rp. 1,957,785,278. Which has a difference of Rp. 24,587,980. In auxiliary materials the total budgeted costs are Rp. 153,304,050. Realization in February amounting to Rp.1,967,092,893. While the budget is Rp. 1,990,785,278. Which has a difference of Rp.23,692,385. In the auxiliary materials the total budgeted costs are Rp.156,304,050. Realization in March amounted to Rp.1,978,317,298. While the budget was Rp. 2.001,785,278. Which has a difference of Rp.23,467,980. In the auxiliary materials, the total budgeted costs are Rp.157,130,419. Comparison of budgets and realization of CV Mustika Karya Jaya Sakti is carried out every month with personnel from each post responsible for the purpose of knowing the remaining budget and planning for the following month. If there is an objection from the BO, a re-meeting will be held regarding the budget for the smooth production of the next period, the budget prepared based on realization this month with the approval of the BO If at any time BO needs biya outside the budget, it is necessary to issue an official report form with the aim of being able to confirm and precisely target the costs. If there is more remaining budget, then it cannot be accumulated for the next period