Perencanaan Dan Pengendalian Biaya Pemeliharaan Aktiva Tetap Untuk Menjaga Kelancaran Produksi (Studi Kasus Pada PT Berkat Sumber Arta)

  • Muhammad Arif Hidayatullah STIE Widya Gama Lumajang
  • Wimbo Wiyono STIE Widya Gama Lumajang
  • Muchamad Taufiq STIE Widya Gama Lumajang
Keywords: planning, control, fixed asset


This research is a case study at PT Berkat Sumber Arta entitled "Planning And Control Of Maintenance Cost Of Fixed Assets To Maintain Smooth Production (Case Study At PT Berkat Sumber Arta)". PT BSA is a company that produces Barcore as the final product of production process, production machine plays an important role in producing product therefore care is needed to avoid frequent damage. This study aims to analyze the routine costs, machine maintenance costs in the framework of planning and control at PT BSA. To plan and control costs there should be a separation between variable costs and fixed variables.In this research, the least squares method is used to separate fixed cost and variable cost. Calculation by using variance analysis that is three difference is found that company get difference, advantage to fixed machine maintenance cost that is in selsih efficiency because unit that produced is Rp 90.095.698 bigger than planned unit that is equal to Rp 88.359.897.


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