PERANAN ANGGARAN PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PERUSAHAAN

Abstract

The company's production budget plays an important role as a tool for 
planning and managing costs, especially in the manufacturing and sharia
based industries. However, businesses often struggle to manage 
operational performance, especially in terms of effective planning and 
production cost management. The production budget is one of the most 
important financial and operational management tools for resource 
optimization. The purpose of this study is to investigate and evaluate 
how production budgets can improve the efficiency of cost planning and 
production cost management, as well as to determine the barriers to 
implementation. Through a Systematic Literature Review (SLR) of 
national journals published over the previous five years, a qualitative 
approach was used as the technique. The findings show that, in theory, 
production budgeting serves as a methodical management instrument to 
balance labor, raw material, and overhead costs. When production 
budgeting is implemented correctly, businesses can reduce the risk of 
waste and ensure that expenditures are in line with predetermined 
objectives.However, poor estimation accuracy, lack of human resources, 
and lack of synergy between planning and supervisory roles often hinder 
its effectiveness. It is hoped that this study will contribute theoretically 
to the advancement of accounting management science and serve as a 
useful guide for business managers who wish to improve the quality of 
production cost control in a more organized and logical manner. 
Keywords: Production Budget, Cost Planning, Production Cost 
Control.