Skripsi

ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN MESIN PRODUKSI PADA PT BUKIT ASAM (PERSERO) TBK. TANJUNG ENIM

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Penilaian

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This study aims to determine why the PT Bukit Asam (Persero) Tbk. Tanjung Enim not use methods in calculating the cost of production machinery maintenance. Management of production machinery maintenance costs at PT Bukit Asam (Persero) Tbk. Tanjung Enim to do with planning and cost control based on the level of production machinery maintenance costs are separated into fixed costs and variable costs by using the method of calculation engine maintenance costs. The method used is the method of least squares (Squares at least). This method is one method of calculation of the separation of fixed costs and variable costs. This method is the most accurate and reliable. The results of this study indicate that in the preparation of the budget, PT Bukit Asam (Persero) Tbk. Tanjung Enim using participatory methods, in which all units in companies involved in the preparation of the budget. The analysis of planning and control of engine maintenance costs are still less efficient because it does not use the calculation method of the separation of fixed costs and variable costs. Management is ·still using the assessment in determining the fi xed cost and variable cost of engine maintenance costs. This indicates that the budgeting process in the enterprise must be addressed, thus getting more accurate and reliable.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107002233	T28754	T28754	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T28754

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xiv, 95 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.420 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Pengendalian biaya, Pemeliharaan Mesin

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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