Perencanaan dan Pengendalian Biaya Pemeliharaan Aktiva Tetap Untuk Menjaga Kelancaran Produksi (Studi Kasus pada PT Mustika Buana Sejahtera)

  • Adam Firdaus STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • M Wimbo Wiyono STIE Widya Gama Lumajang
Keywords: control, planning, machine maintenance cost.

Abstract

This study aims to determine the Planning and Control Cost of Fixed Assets on PT. Mustika Buana Sejahtera for the production process runs currently. The method used is qualitative descriptive method and data collection is done by using documentation technique. Based on the research that has been done, the researcher can conclude that machine maintenance cost at PT Mustika Buana Sejahtera can be said to get the advantage difference for variable machine maintenance cost and fixed machine maintenance cost that is on the difference of tariff and efficiency because the unit produced is bigger than the planned unit . However, the maintenance cost planning has not been done optimally so that the researcher make the proposed maintenance cost plan of 2018 which can be used as a reference or new standard for PT Mustika Buana Sejahtera to control the maintenance cost of the machine so as not to exceed the existing standard so that the company will not lose and the production process can running currently.

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Author Biography

Neny Tri Indrianasari, STIE Widya Gama Lumajang

This study aims to determine the Planning and Control Cost of Fixed Assets on PT. Mustika Buana Sejahtera for the production process runs currently. The method used is qualitative descriptive method and data collection is done by using documentation technique. Based on the research that has been done, the researcher can conclude that machine maintenance cost at PT Mustika Buana Sejahtera can be said to get the advantage difference for variable machine maintenance cost and fixed machine maintenance cost that is on the difference of tariff and efficiency because the unit produced is bigger than the planned unit . However, the maintenance cost planning has not been done optimally so that the researcher make the proposed maintenance cost plan of 2018 which can be used as a reference or new standard for PT Mustika Buana Sejahtera to control the maintenance cost of the machine so as not to exceed the existing standard so that the company will not lose and the production process can running currently.

Published
2019-09-13
Section
Articles