Analysis of The Cost of Maintaining Production
Abstract
In printing company, the production process is often disrupted by the high amount of damage resulting in the expenditure for maintenance costs. The engines that are often damaged affects the printing products that will be produced. Due to the high amount of downtime, company profits will decrease because of the overrun of costs for maintenance. The problem raised in this study is whether the variable cost of engine maintenance with the corrective method and preventive method simultaneously and partially has a significant effect on increasing production results. Another problem that is raised is which variable has a relatively more dominant effect in increasing production results. The aim of this study is to analyze the engine maintenance cost with the methods already mentioned to increase production results. The results of the analysis show that partially, both corrective and preventive methods of engine maintenance cost have no effect in increasing production results. There is no dominant method. However, if both methods are done simultaneously, it will have a significant effect on the increase of production results.
References
Al-Hebry, A. A., & Al-Matari, E. M. (2017). A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study. International Review of Management and Marketing.
Assauri, S. (2004). Manajemen Produksi dan Operasi Edisi Revisi. Jakarta: Lembaga Penerit FEUI.
Bustami, B., & Nurlela. (2007). Akuntansi Biaya : Kajian Teori dan Aplikasi. Jakarta: Graha Ilmu.
Grant, C., & Osanloo, A. (2014). UNDERSTANDING, SELECTING, AND INTEGRATING A THEORETICAL FRAMEWORK IN DISSERTATION RESEARCH: CREATING THE BLUEPRINT FOR YOUR “HOUSE”. ADMINISTRATIVE ISSUES JOURNAL : CONNECTING EDUCATION, PRACTICE, AND RESEARCH.
Hansen, & Mowen. (2004). Manajemen Biaya Edisi Bahasa Indonesia (2nd ed.). Jakarta: Salemba Empat.
Heizer, J., & Render, B. (2008). Manajemen Operasi (Edisi Ketujuh) (7th ed., Vol. 1). Jakarta: Salemba Empat.
Indriani.S, D., Ruliana, T., & Herianto. (2014). PENGENDALIAN BIAYA PEMELIHARAAN MESIN PADA PT. FASTFOOD INDONESIA Tbk CABANG MULAWARMAN SAMARINDA. Jurnal Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda.
Mansor, M., Ohsato, A., & Sulaiman, S. (2012). KNOWLEDGE MANAGEMENT FOR MAINTENANCE ACTIVITIES IN THE MANUFACTURING SECTOR. International Journal of Automotive and Mechanical Engineering (IJAME).
Mulyadi. (2007). Sistem Akuntansi. Jakarta: Salemba Empat.
Mursyidi. (2008). Akuntansi Biaya. Bandung: Refika Aditama.
Prawirosentono, S. (2004). Filosofi Baru Tentang Manajemen Mutu Terpadu. Jakarta: Rineka Cipta.
Salonen, A., & Deleryd, M. (2011). Cost of poor maintenance: A concept for maintenance performance improvement. Journal of Quality in Maintenance Engineering.
Sentono S.P. (1999). Manajemen Kepegawaian. Bandung: Penerbit Alumni.
Authors who publish in this journal agree to the following terms:
- The authors confirm that they are the authors of the submitted article, which will be published (online) in the journal IJABO (International Journal Administration, Business & Organization) by the Asosiasi Ahli Administrasi Indonesia (A3i), Bandung, Indonesia. The author’s name will be evident in the article. The publisher makes all decisions regarding the layout and distribution of the work.
- Authors guarantee that the work is their own original creation and does not infringe any statutory or common-law copyright or any proprietary right of any third party. In case of claims by third parties, authors commit themself to defend the interests of the publisher and shall cover any potential costs.
- Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows the redistribution and reuse of papers provided the authorship is properly credited.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., posting it to an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as this can lead to productive exchanges and earlier and greater citations of published work.