Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xi, 62 pages ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| T34623 | 15-23-56985287 | TERSEDIA |
| No review available for this collection: 20344839 |
Abstract
Tesis ini bertujuan untuk merancang sistem manajemen biaya pada sebuah salon mobil. Sistem manajemen dapat membantu perusahaan dalam memberikan gambaran yang jelas mengenai harga pokok produksi untuk memaksimalkan profitabilitas, membantu perusahaan dalam menghasilkan strategi-strategi yang tepat, dan tentunya meningkatkan daya saing. Dalam memperoleh data, penelitian ini menggunakan metode studi kasus, dengan data yang diteliti Januari sampai April 2013. Sistem manajemen biaya yang diusulkan ialah activity based costing (ABC) dalam menghitung harga pokok produksi, kemudian dalam mengendalikan biaya produksi menggunakan metode biaya standar. Dengan penerapan standar biaya bahan baku diharapkan proses produksi akan semakin efisien dan mencapai kualitas yang telah ditentukan. Hasil penelitian menunjukan profitabilitas perusahaan belum maksimal, perusahaan harus melakukan efisiensi terutama pada tenaga kerja. Analisis varians dari biaya bahan baku menunjukan perlunya pengawasan dalam pemakaian bahan baku.
The objective of this thesis is designing cost management system in car saloon. Cost management system is expected in ensuring accuracy of cost analysis (cost of goods manufactured), whilst we understand the importance of cost analysis is maximizing company?s profitability. Cost Management also helps company to make the right strategic decisions. This thesis is based on the case study of a car saloon with data analysis done from period of January 2013 to April 2013. This thesis expands the application of activity based costing system for cost analysis and the application of standard costing for raw material as part of production cost control with its objective is to increased cost efficiency and at the same time achieves better service quality. The result shows that company profitability could be further maximized and based on data variance analysis, it recommends meticulous supervision of employee in the usage of raw materials.
The objective of this thesis is designing cost management system in car saloon. Cost management system is expected in ensuring accuracy of cost analysis (cost of goods manufactured), whilst we understand the importance of cost analysis is maximizing company?s profitability. Cost Management also helps company to make the right strategic decisions. This thesis is based on the case study of a car saloon with data analysis done from period of January 2013 to April 2013. This thesis expands the application of activity based costing system for cost analysis and the application of standard costing for raw material as part of production cost control with its objective is to increased cost efficiency and at the same time achieves better service quality. The result shows that company profitability could be further maximized and based on data variance analysis, it recommends meticulous supervision of employee in the usage of raw materials.