Pengendalian Efek Biaya Terhadap Volume Produksi pada Unit Produksi PT XYZ
DOI:
https://doi.org/10.53912/iejm.v2i2.75Abstract
PT XYZ adalah perusahaan rekanan produk furnitur yang memasok produknya ke kantor pemerintah dan swasta. Di tengah serbuan produk impor dari mancanegara, PT XYZ berusaha bertahan dengan tetap menggunakan kosen dan daun pintu produk sendiri. Dengan kebutuhan bahan baku yang besar dan juga kemampuan mesin yang stabil, PT XYZ berproduksi setiap harinya sesuai pesanan para pelanggannnya. Adanya produk impor dengan kualitas dan harga yang terjangkau, PT XYZ dalam rangka memenuhi kebutuhan pelanggan, dihadapkan pada pilihan membeli produk siap atau membuat sendiri. Dengan melakukan pengendalian efek biaya terhadap volume produksi, PT XYZ berhasil mengambil kebijakan untuk memproduksi sendiri kosennya sebanyak 22 unit.
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