TUGAS AKHIR ANALISIS VARIANS SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT PERKEBUNAN NUSANTARA IV REGIONAL I KEBUN PANGLEJAR, KASOMALANG WETAN, SUBANG, JAWA BARAT

This final project discusses variance analysis as a planning and cost control tool for production costs, focusing on plantation costs at PT Perkebunan Nusantara IV Regional I Kebun Panglejar during the 2023– 2025 period. The purpose of this study is to identify the variance in plantation costs and to determine the results of variance analysis using the one-way model as a tool for planning and controlling production costs. This study employed a descriptive quantitative method using secondary data obtained from the Company's Work Plan and Budget (RKAP), plantation cost realization reports, and other supporting documents. Data were collected through observation, interviews, documentation, and literature review. Variance analysis was conducted using the one-way model by comparing the budgeted costs stated in the RKAP with the actual plantation costs incurred during the study period. This method was used to determine the amount of cost variance and to evaluate the effectiveness of plantation cost planning and control.
The results of the study indicate that plantation costs during the 2023–2025 period consistently showed favorable variances, meaning that the actual costs were lower than the budgeted costs stated in the RKAP. These findings indicate that the company was able to control plantation costs effectively, ensuring that actual expenditures remained within the planned budget. The study also demonstrates that variance analysis using the one-way model can serve as an effective tool for evaluating budget implementation, supporting cost planning, and assisting management in improving production cost control for future periods.
Keywords: Variance analysis, plantation costs, RKAP, one-way model, cost control.