Analisis Anggaran Biaya Produksi sebagai Alat Perencanaan dan Pengawasan pada PT. Amal Tani Bahorok Kabupaten Langkat

Abstract

This research was conducted at PT. Amal Tani Bahorok Kabupaten Langkat engaged in palm plantations. The purpose of this study is to find out whether the production cost budget has acted as a good planning and supervision tool. In conducting this research Descriptive Method is used, while data collection is done by listing questions and interviewing directly with the head of the accounting department of the company regarding the company's activities and implementing the budget for the company. The problems encountered by the author in the study are limited to problems in the budgeting process related to budget functions as a planning tool and follow-up of budget reports in relation to budget functions as a monitoring tool and reward system problems in the company. After conducting research, it can be concluded that PT. Amal Tani Bahorok Kabupaten Langkat Plantation has used the production cost budget as a planning and supervision tool in carrying out its business activities. The application of the production cost budget has been able to meet the desired goals of the company but there are still some irregularities and PT. Amal Tani Bahorok Kabupaten Langkat also has not implemented a comprehensive reward system.