Analysis of Production Cost Control in Increasing Profits  at PT. Semen Bosowa Maros

Lolita Akbar

Analysis of Production Cost Control in Increasing Profits at PT. Semen Bosowa Maros

Lolita Akbar^(1*),

(1) Accounting Study Program, Faculty of Economics, Universitas Negeri Makassar
(*) Corresponding Author

Abstract

This study aims to determine the cost control of profits. This research was conducted on PT. Semen Bosowa Maros as the object of research. This research focused on countaining production cost relating to profit by PT. Semen Bosowa Maros in 2013 to 2016. In controlling the cost of production of PT. Semen Bosowa Maros using the budget as a means of cost control. With the budget, the cost amount can be planned before implementing production activity. The budget in PT. Semen Bosowa Maros has been function properly because the amount of budget is based on a standard number that has been carefully calculated and serves as an efficiency assessment tool where the standar number that are used are indeed effective so that exceeds or is less than considered waste or saving. The results of this study indicate PT. Semen Bosowa Maros uses the budget as a cost control tool. In the presence of a budget, cost can be controlled and cost saving are made, but the main goal of the company to obtain maximum profit can still be achieved.

Keywords

Cost Control; Budget; Profit

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