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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/5600

Title: THE ROLE OF FINANCIAL COSTS OF HARVEST SUPPORT THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM COST HARVEST IN THE COMPANY OIL PALM PLANTATION AT BATU DAYA
Authors: FAJRIANTI SUNDARTINI, NUR
Keywords: Internal Control Systems
Harvest Budgets
Issue Date: 15-Dec-2012
Abstract: The purpose of this study is to earn a clearer picture of the role of the budget cost of harvesting in the internal control system and analyze the budget cost of harvesting of the internal control system of the company and user requirements. The data use are primary data in the form of budgets and the realization of the cost of oil palm harvesting at Batu Daya in 2011. The data obtained is then evaluated using analysis of variance to determine the cost deviation harvesting oil Batu Daya Resources in 2011 between the budget and the realization of the cost of harvesting oil palm and Spearman Rank correlation analysis to determine the correlation between the cost of harvesting the internal control system of harvesting costs. The results show that there is a correlation between the cost of harvesting the internal control system costs in the amount of 92.70%, but needs to be improved further for the production of palm oil based on the results of the analysis of variance because the actual production of 58,316 tonnes of TBS is smaller than the budget that is 67 191 tons. Decline in production targets due to Human Resources (HR) or harvesting labor is not sufficient. The factors that led to labor shortages due harvesters have not adequate facilities or residential facilities at palm oil plantations Batu Daya.
URI: http://hdl.handle.net/123456789/5600
Appears in Collections:Unpublished Article Ekonomi

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