Analisis Optimalisasi Model Sistem Akuntansi Biaya Bahan Baku Untuk Meningkatkan Efisiensi Operasional di PT. Pancakarsa Bangun Reksa

Jihan Fadhillah, Aqwa Naser Daulay

Abstract


Cost is an economic sacrifice by companies that generate profits in the future, but companies must still strive to make cost efficiency so as not to waste costs. Cost efficiency is a measure of success that is judged by the amount of resources sacrificed to obtain a particular result. The purpose of the study is to determine whether optimizing raw material costs can improve the Company's operational efficiency. Based on this, the author is encouraged to try to describe and explain how the level of raw material efficiency towards the optimization of the raw material cost system at PT. Pancakarsa Build Mutual Funds. In this study, the formulation of the problem that the author raised was. Whether the level of optimization of the raw material cost accounting system model applied by the Company is efficient in its operations. This research was conducted at PT. Pancakarsa Build Mutual Funds. The method used in this study is the descriptive method. The data source used is secondary data.


Keywords


Cost efficiency, optimization, raw material cost

Full Text:

PDF

References


Busttami Bastian, Nurlela. 2009. Akuntansi Biaya. Edisi Pertama. Mitra Wacana Media. Jakarta

Drury, C. (2018). Management and Cost Accounting. Cengage Learning.

Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2018). Managerial Accounting. McGraw-Hill Education.

Hansen, D. R., & Mowen, M. M. (2018). Cost Management: Accounting and Control. Cengage Learning.

Hartanto D. 2002. Akuntansi Untuk Usahawan. Edisi Pertama. Bagian Penerbit Fakultas Ekonomi. UGM. Yogyakarta

Horngren, C. T., Datar, S. M., & Rajan, M. V. (2018). Cost Accounting: A Managerial Emphasis. Pearson.

Ikhsan Arfan. 2009. Akuntansi Manajemen Perusahaan Jasa. Edisi Pertama. Graha Ilmu. Yogyakarta

Kartadinata Abas. 2000. Akuntansi Dan Analisis Biaya. Cetakan Ketiga. Rineka Cipta. Jakarta

Kartadinata Abas. 2001. Akuntansi dan analisa biaya. Penerbit bina aksara. Jakarta.

Margaretha Farah. 2007. Manajemen Keuangan Bagi Industri Jasa. Grasindo. Jakarta

Sadeli M, Lili. 2011. Dasar-dasar Akuntansi. Cetakan Kedua. Bumi Aksara. Jakarta

Sugiyono. 2012 :13. Pengertian Metode Deskritif. Bandung: AFABETA Usry,C.2005. Akuntansi Biaya. Jakarta: Salemba Empat.

Supriyono, RA. 2001. Sistem Pengendalian Manajemen. Edisi Pertama. MPFEUGM. Yogyakarta

Tri Cahyono Bambang. 2000. Ekonomi Manajerial. Badan Penerbit IPWI. Jakarta




DOI: https://doi.org/10.5281/zenodo.8418432

Article Metrics

 Abstract Views : 294 times
 PDF Downloaded : 87 times

Refbacks

  • There are currently no refbacks.




 

Journal of Sharia Economics Scholar (JoSES)

ISSN : 2302-6219