PENINGKATAN LABA OPERASI DENGAN PENGENDALIAN BIAYA PRODUKSI

Abstract

Competition in MSMEs is getting stronger, requiring MSMEs to be able to implement a management system properly, one of them is planning.  This is done so that the company can exercise control in managing the company. Profit-oriented MSMEs will make costs one of the main factors affecting profit. this is where the importance of doing a cost planning, so that companies can control costs. the purpose of this study is to find out how effective production cost control is in increasing operating profit, and look for the effect of controlling production costs on the operating profit. The research method used a survey method with a quantitative descriptive approach. The data used are primary data with data collection techniques documentation and literature study, The population in this study is the company's financial data on CV Insan Lestari, with a purposive sampling technique. Data analysis techniques in this study used a regression test, correlation test, coefficient of determination as well as the T Test & F Test.Tthe results showed that CV Insan Lestari still had unfavorable variance differences which indicated that cost production control was not effective and that is one of the causes decreased an operating profit. the results of statistical tests state that the effect of controlling production costs by 75.1% and 24.9% is another factor outside this research. By conducting a T-test and F-test, the conclusion is controlling production costs significantly influences an operating profit.

Keywords: Cost Control, Operating Profit, Budget, Standards