ANALISIS PENGENDALIAN BIAYA PRODUKSI SEBAGAI SUATU USAHA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI CV. EMPAT HARAPAN BERSATU (ZERIBOWL) CEMARA ASRI

Abstract

This study aims to explain how production cost planning and control can improve production cost efficiency at Cv. Empat Harapan Bersatu (Zeribowl) Cemara Asri. The research method used is descriptive qualitative with data collection through interviews. The results of the analysis show that the production cost budget at Cv. Empat Harapan Bersatu (Zeribowl) Cemara Asri is still not efficient. One of the factors causing this is the lack of overall supervision of production costs, which can lead to misappropriation of costs by irresponsible parties. Therefore, it is recommended that companies plan and control production costs more effectively and efficiently to achieve company goals. Efforts to improve the efficiency of production costs are very important in ensuring the continuity and profitability of the company. By managing production activities more efficiently, companies can provide quality products to consumers and gain a competitive advantage in the market.