Peranan Budget Produksi Sebagai Alat Control Manajemen dalam Mengendalikan Biaya Produksi

(Studi Empiris pada PT. Nadera Jaya Furniture – Kabupaten Sukabumi)

Abstract

Production cost control can be done through the preparation of a budget. This study aims to determine the production budget, management control tools, production cost control, the role of the production budget as a management control tool, the role of the production budget in controlling production costs, management control tools in controlling production costs, and the role of the production budget as a management control tool in controlling. production costs at PT. Nadera Jaya Furniture. The research method uses descriptive-associative method with a quantitative approach. The sample used was 36 months (2016-2018) with a purposive sampling method. The results of this study indicate that; 1) The production budget can be said to be not good enough. 2) Management control tools can be said to be not good enough. 3) Control of production costs can be said to be quite good. 4) Budget Production does not play a significant role as a management control tool. 5) production budget plays a significant role in controlling production costs. 6) Management Control Tool does not play a significant role in controlling production costs. 7) There is no significant role of Production Budget as a Management Control Tool in controlling production costs at PT. Nadera Jaya.