Pengendalian Biaya Bahan Baku Pada PG XYZ di Jawatimur

Varo, Varomah Wati (2024) Pengendalian Biaya Bahan Baku Pada PG XYZ di Jawatimur. Jurnal Akuntan Publik (JAP), 2 (1). pp. 120-127. ISSN 2986-4496

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Abstract

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

Item Type:	Article
Uncontrolled Keywords:	raw material costs, sugar cane, cost losses
Subjects:	Economic And Business Economic And Business > Management
Divisions:	Faculty of Economic and Business > Management Study Program
Depositing User:	Varomah Wati
Date Deposited:	31 Jan 2024 02:14
Last Modified:	31 Jan 2024 02:14
URI:	http://eprints.umg.ac.id/id/eprint/9545

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