ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT EVALUASI KINERJA MANAJEMEN PADA PT. SARI TUNA MAKMUR

AbstractThis study was conducted to examine production cost budgets as a toolfor assessing the effectiveness of PT. Sari Tuna Makmur's managementin controlling production costs. The method used in this study was adescriptive method with a quantitative approach, using secondary datasourced from company reports for the 2019-2021 period. The studyfocused on three main elements of production costs, including rawmaterial costs, labor costs, and factory overhead costs. The findingsshow that during this period, the realization of production costs wasbelow the predetermined budget, with an average achievement rate of95.9%. This demonstrates management's ability to control productioncosts well, through realistic budgets, measurable planning, andconsistent cost monitoring. Overall, the production cost budget plays animportant role as a tool in planning, controlling, and evaluatingmanagement performance, as well as being the basis for strategicdecision-making to improve cost effectiveness and efficiency in thefuture.Keywords: Production Costs, Management Performance Assessment,Budgeting, Evaluation, Realization