Strategi Penyusunan Anggaran Produksi untuk Mendukung Kinerja Perusahaan

Cindy Anita Sari; M. Habib Rifky; Syarifah Hanum Tumangger; Dini Vientiany

doi:10.64276/ams.v1i2.53

Authors

Cindy Anita Sari Universitas Islam Negeri Sumatera Utara
M. Habib Rifky Universitas Islam Negeri Sumatera Utara
Syarifah Hanum Tumangger Universitas Islam Negeri Sumatera Utara
Dini Vientiany Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.64276/ams.v1i2.53

Keywords:

Anggaran Produksi, Perencanaan Anggaran, Kinerja Perusahaan, Pengendalian Manajemen, Strategi Perusahaan

Abstract

Anggaran produksi merupakan komponen penting dalam perencanaan dan pengendalian manajemen karena berperan dalam mengarahkan aktivitas produksi serta mengendalikan biaya untuk mendukung kinerja perusahaan. Namun, dalam praktiknya, penyusunan anggaran produksi sering menghadapi berbagai kendala yang dapat mengurangi efektivitasnya. Penelitian ini bertujuan untuk menganalisis strategi penyusunan anggaran produksi dalam mendukung kinerja perusahaan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis SWOT untuk mengidentifikasi faktor internal dan eksternal yang memengaruhi proses penyusunan anggaran produksi. Data dianalisis secara deskriptif melalui pengelompokan kekuatan, kelemahan, peluang, dan ancaman, kemudian dirumuskan alternatif strategi yang relevan. Hasil penelitian menunjukkan bahwa penyusunan anggaran produksi yang sistematis, terkoordinasi, dan terintegrasi dengan sistem pengendalian manajemen mampu meningkatkan efisiensi penggunaan sumber daya,mengendalikan biaya produksi, serta mendukung pencapaian kinerja perusahaan. Namun, keterbatasan fleksibilitas anggaran dan koordinasi antarbagian masih menjadi tantangan dalam implementasinya. Penelitian ini menyimpulkan bahwa strategi penyusunan anggaran produksi yang adaptif dan strategis dapat mendukung kinerja perusahaan secara berkelanjutan, oleh karena itu, perusahaan disarankan untuk memperkuat koordinasi lintas fungsi dan meningkatkan fleksibilitas anhgaran produksi agar lebih responsif terhadap dinamika lingkungan bisnis.

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