Jurnal Eksis
Vol 15, No 2 (2019)

ANALISIS VARIANS BIAYA PRODUKSI SPEED BOAT FIBER GLASS PADA PT BUAN NUSA RESPATI SAMARINDA TAHUN 2014-2018 (Studi Kasus: pada Perusahaan Manufaktur yang Terdaftar di Samarinda (2014-2018)

Sucipto Sucipto (Politeknik Negeri Samarinda)
Farindika Metandi (Politeknik Negeri Samarinda)
Novia Nurindah (Politeknik Negeri Samarinda)

Article Info

Publish Date
31 Oct 2019

Abstract

The objectives of this research is to determine the favorable variance for the cost of production of small marine speed boat fiber glass 7.20 M x 2.40 M x 1.25 M PT Buran Nusa Respati Samarinda in 2014 s / d in 2018 and what causes favorable variance. The analytical method used is the analysis of variance. The result of the study shown that variance occurs in the production cost of small marine speed boat fiber glass 7.20 M x 2.40 M x 1.25 M in 2014, 2015, 2016, 2017, and 2018 are the difference in production costs is the increase and decrease in the purchase price of raw materials and the amount of raw material purchases, the increase and decrease in the number and hourly rate processing employee and increase and decrease of factory overhead costs. Keywords: Analysis of Variance, Cost of production, and Favorable Variance.

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Journal Info
Jurnal Eksis
Website

Abbrev

eksis

Publisher

Politeknik Negeri Samarinda

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...