ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGAWASAN (Studi kasus PT. Duta Palma Nusantara Sei Kuko’ Kecamatan Benai Kabupaten Kuantan Singingi)

Abstract

This research is a qualitative descriptive research which aims to find out whether the Production Cost Budget can act as a planning and monitoring tool at PT. Duta Palma Nusantara Sei Kuko' Benai District, Kuantan Singingi Regency. The data source used in this research is a secondary data source obtained through the intermediary company documents PT. Duta Palma Nusantara Sei Kuko' as well as an interview with the Head of Administration in accordance with the Production Cost Budget as a Planning and Supervision Tool. The results of this research conclude that in planning the budget preparation of PT. Duta Palma Nusantara Sei Kuko' has implemented a bottom up system, namely the company involves all departments from the lowest to the highest to provide proposals, ideas and suggestions regarding the next period's budget. However, in preparing it, the company has not classified the production cost budget into three groups according to theory, namely raw material costs, direct labor costs and factory overhead costs. The company's production cost budget does not yet fully act as a tool for planning and monitoring the production cost budget because there are still deviations that exceed the established standards, both favorable and unfavorable deviations.