Analisis Penerapan Manajemen Biaya Produksi dalam Meningkatkan Efisiensi Biaya pada PT. Kutai Energi di Kabupaten Kutai Kartanegara

Abstract

PT. Kutai Energi in 2018-2019 shows that there is a budget variance, where the budget is smaller than the budget target. During this time, PT. Kutai Energi does not yet have an efficient calculation of production costs. The research objective is to analyze the application of production cost management at PT. Kutai Energi has produced efficient production costs and analyzed the ratio of the production cost budget to the realization of production results/income at PT. Kutai Energi from 2018 to 2020. This research is a type of quantitative research with a descriptive approach. Data collection techniques include observations and interviews regarding planning, organizing, production activities and supervision of coal production as well as documentation of coal production cost data, realization of coal production results/income, wage rates, direct working hours, level of coal production capacity and cost rates. coal production overhead from 2018 to 2020. The data analysis used in this study is variance and percentage descriptive. The results showed that the management of the production costs of the coal mining business was not in accordance with the company's goals because when the production of consumer orders could not be fulfilled. The company has carried out this organizing process well, it can be seen from the company that carries out the production process according to the SOP. The activity is good enough because it works according to the stages for production cost efficiency. In terms of supervision, it has run quite well, this can be seen from the existence of a supervisory system for each department in the company. The efficient calculation of production costs, which is efficient, was obtained in 2018 of 3.56%, in 2019 although it decreased but remained efficient at 2.49% and in 2020 it increased again to 3.12%.