The Analysis of Effectiveness af Cost Planning That Affect Gross Profit and inventory in PT. ABC

Mahasin, Alwin and Djuaeriah, Neneng and Salem, Sumini (2020) The Analysis of Effectiveness af Cost Planning That Affect Gross Profit and inventory in PT. ABC. Bachelor thesis, Swiss German University.

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Abstract

The purpose the study is to analyze the implementation of cost planning in PT ABC and the impact of cost planning effectiveness towards gross profit and inventory. The sample for this study is 5 models of PT ABC’s products with highest sales in 2019.The research use variance analysis to analyze the effectiveness of cost planning. This research use T-Test to analyze the impact of effective cost planning toward gross profit and inventory. The T-Test conducted using SPSS. The result of variance analysis indicated that the cost planning of PT ABC for 5 models of heavy equipment has been effective since the value of cost variance is not significant. Based on variance analysis, Model A has unfavorable variance with the amount of $25,388, the variance for Model B is favorable with the amount of $5,418, the variance of Model C is favorable with the amount of $19,098, the variance for Model D is unfavorable with the amount of $30,751, and the variance for Model E is unfavorable with the amount of 52. The result indicated that there is no significant difference of PT ABC’s gross profit and inventory before and after variance analysis.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Cost Planning; Gross Profit; Inventory; Variance Analysis
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions: Faculty of Business Administration and Communication > Department of Accounting
Depositing User: Faisal Ifzaldi
Date Deposited: 02 Nov 2020 14:09
Last Modified: 02 Nov 2020 14:09
URI: http://repository.sgu.ac.id/id/eprint/1909

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