IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN
DOI:
https://doi.org/10.69714/0xw4t660Keywords:
production budget, operational efficiency , variance evaluation, cost controlAbstract
This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
References
Aprizal, I., & Aditya, D. (2025). Analisis Kualitatif Peran Anggaran Produksi Dalam Meningkatkan Efisiensi Proses Manufaktur. Gunung Djati Conference Series, 56, 586–592. http://www.conferences.uinsgd.ac.id/index.php/gdcs/article/view/2995%0Ahttp://www.conferences.uinsgd.ac.id/index.php/gdcs/article/download/2995/2066
Cahya Perdana, B. (2024). Evaluasi Implementasi Strategi Manajemen Berbasis Teknologi dalam Meningkatkan Efisiensi Operasional Perusahaan. Jurnal Manajemen Dan Administrasi Bisnis ( JUMASIS ), 1(1), 27–33.
Eky Irdia Esta Narhensa, Khasanah Sahara, & Beby Hilda Agustin. (2023). Penerapan Anggaran Produksi Dalam Upaya Pengendalian Biaya Produksi Untuk Meningkatkan Laba Pada Pia Latief Kediri. Jurnal Riset Ekonomi Dan Akuntansi, 1(2), 38–50. https://doi.org/10.54066/jrea-itb.v1i2.259
Epi, Y., Sariyanto, & Naipospos, N. Y. (2021). Operasional Pada Pt Akari Indonesia Cabang Medan. Jurnal Insitusi Politeknik Ganesha Medan, 4(April), 150–158.
Harianja. AZ, Simanullang. MW, R. M. (2023). Jurnal Ilmu Ekonomi dan Bisnis. Journal of Chemical Information and Modeling, 53(9), 1689–1699. http://repository.upm.ac.id/1199/
Khaddafi, M., Kesuma, L. P., Shafa, A., Ulfitri, L., & Azzahra, T. P. (2024). Terhadap Perencanaan Dan Pengendalian Anggaran Perusahaan : Literature Review Analyzing the Impact of Production Costs and Cash Budget on Company Budget Planning and Control : Literature. November, 8725–8734.
Khoerani, A. I., & Nizar, M. L. (2025). Produksi Untuk Meningkatkan Efektivitas Dan Efisiensi Operasional : Studi Kasus Pada Amany House. Gunung Djati Conference Series, 56, 953–958.
Lestari, R. A., Ndari, P. W., & Meyana, Y. E. (2025). Analisis Penerapan Pengendalian Biaya Produksi Dalam Upaya Meningkatkan Efisiensi Biaya Produksi Pada PT . Tiara Kurnia. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 18(2), 304–309. https://ejournal.stiekia.ac.id/index.php/JUMPA/article/view/341
Marpaung, N. B. S., Elviani, S., Siregar, Z., & Rasyid, A. (2021). Peranan Anggran Biaya Produksi Dalam Meningkatkan Efektivitas Dan Efesiensi Pengendalian Biaya Produksi Pada Pt. Tolan Tiga Indonesia. JRAM (Jurnal Riset Akuntansi Multiparadigma), 8(1), 77–84. https://doi.org/10.30743/akutansi.v8i1.4068
Oky Resita Rahmania. (2023). Analisis Pengaruh Anggaran Biaya Produksi Dan Kas Terhadap Anggaran Perencanaan Dan Pengendalian Perusahaan. Jurnal Riset Ekonomi Dan Akuntansi, 2(1), 224–228. https://doi.org/10.54066/jrea-itb.v2i1.1318
Sari, S. R., Safitry, E., Anugrah, F. S., Aurellia, L. M., & Yusnaini. (2025). Analisis Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya. Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 2(03), 248–255.
Sinuhaji, T. N., & Nasution, M. I. (2023). Fungsi Anggaran Sebagai Alat Perencanaan Dan Pengendalian Pada Birorena Polda Sumut. Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-Commerce, 2(4), 275–282. https://jurnaluniv45sby.ac.id/index.php/Digital/article/view/1791
Sonya, G., & Supriadin, S. (2024). Analisis Penetapan Biaya Standar dan Anggaran Sebagai Alat Pengendalian Biaya Produksi Dan Pendapatan. Economica Insight, 1(1), 19–24. https://doi.org/10.71094/ecoin.v1i1.33
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
