PENGENDALIAN BIAYA BAHAN BAKU PRODUKSI MELALUI SISTEM PENGENDALIAN AKTIFITAS DALAM ANALISA RANTAI NILAI PRODUKSI PERUSAHAAN
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Introduction: CV. X merupakan perusahaan roti Wholesaler yang
memegang lisensi CJ Culinary Concept Holding dan memiliki 3 gerai
(outlet) di Surabaya. Masalah yang dihadapi oleh CV. X adalah
terdapatnya selisih saldo persediaan antara pencatatan dan fisik sebesar
25%. Selain itu, masalah-masalah lain yang ada dalam perusahaan adalah
hilangnya bahan baku, penyusutan bahan baku segar, rusaknya adonan,
sistem handling, dan keterlambatan pengiriman produk jadi ke outlet.
Sistem pengendalian aktifitas dengan menggunakan pendekatan rantai
nilai produksi merupakan sebuah metode yang dapat diaplikasikan untuk
merancang sistem pengendalian pada setiap tahapan dalam proses
produksi.
Methods: Penelitian ini menggunakan metode kualitatif eksploratori
untuk menganalisis sistem pengendalian yang telah diterapkan
perusahaan.
Results: Hasil penelitian menunjukkan bahwa masalah seperti kehilangan
bahan baku dan penyusutan bahan baku segar dapat dikendalikan
dengan menggunakan sistem pengendalian aktifitas yang menerapkan 3
bentuk dari pengendalian atas tindakan (Behavioral constraints, Preaction
reviews, dan Action accountability) dan 3 metode dalam pengendalian
personalia ( Selection and placement, Training, dan Job Design and
provision of necessary resources). Kedua, adonan yang rusak dalam
proses pengolahan dapat diatasi dengan mengubah sistem produksi yang
manual menjadi komputerisasi. Ketiga, permasalahan dalam proses
distribusi yatu sistem handling dan keterlambatan pengiriman produk
jadi ke outlet dapat dikurangi dengan menciptakan sebuah proses
produksi yang terintegrasi yang dapat tercermin dari Laporan Produksi
per batch. Terakhir, ketidaktersediaan bahan baku di Gudang dan
keterlambatan pengiriman bahan baku impor dapat diselesaikan dengan
sistem persediaan yang pembeliannya dipicu oleh Order Produksi.
Conclusion and suggestion: CV. X perlu menggunakan sistem
pengendalian aktifitas dalam rantai nilai produksi untuk mengendalikan
biaya bahan baku dan penelitian selanjutnya mengenai sistem Point of
Sales (POS) dan Production Order (PO) perlu dilakukan.
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