ANALISIS EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN PANDU MULYA

Abstract

Abstract

This research is motivated by the observation of data that shows the inefficiency of production costs at the Pandu Mulya Company. This encourages companies to compare their production costs with realization, as well as plan production costs during the production process, involving raw material costs, direct labor costs, and factory overhead costs, with the aim of analyzing the efficiency of the company's production costs. The aim of this research is to assess the efficiency of raw material costs against production costs using the difference in production costs and to describe and analyze the extent to which raw material costs, direct labor costs, and factory overhead costs influence the profit margin ratio at the Pandu Mulya Company. The research results show that there is a lack of efficiency in production costs. Through a quantitative descriptive approach, researchers can explain the purpose of this research by using calculations of differences in raw material costs, differences in direct labor costs, and differences in factory overhead costs.

Keywords: Production cost, Efficiency Analysis, Company

Abstrak

Penelitian ini dilatarbelakangi oleh pengamatan data yang menunjukkan kurang efisiennya biaya produksi di Perusahaan Pandu Mulya. Hal ini mendorong perusahaan untuk membandingkan biaya produksinya dengan realisasi, serta merencanakan pengeluaran biaya produksi selama proses produksi berlangsung, melibatkan biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik, dengan tujuan menganalisis efisiensi biaya produksi perusahaan. Tujuan penelitian ini yaitu menilai efisiensi biaya bahan baku terhadap biaya produksi dengan menggunakan selisih biaya produksi, dan mendiskripsikan serta menganalisis sejauh mana biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik mempengaruhi rasio profit margin di Perusahaan Pandu Mulya. Hasil penelitian menunjukkan adanya kurang efisiensi pada biaya produksi. Melalui pendekatan deskriptif kuantitatif, peneliti dapat menjelaskan maksud penelitian ini dengan menggunakan perhitungan selisih biaya bahan baku, selisih biaya tenaga kerja langsung, dan selisih biaya overhead pabrik.

Kata kunci: Biaya Produksi, Analisis Efisiensi, Perusahaan