Evaluasi sistem pengawasan produksi (Studi kasus pada katering Kusuma Sari)

Oleh :
Ardityo Sewu Sasongko - F3304148 - Fak. Ekonomi dan Bisnis

ABSTRAK The development of business realm requires the presence of management having professional view and attitude. Such professional view and attitude are necessary to observe, to analyze, and to make decision on the received report in order that information conveyed can be used as a basis for making decision, both to control and to direct the company. Based on the problem above, the research was conducted with the objectives of deriving an overview on the production supervision system applied in Kusuma Sari Catering and of conducting an evaluation to determine whether the system has been consistent with the elements of internal control system. The benefits derive from this research are that it adds input and recommendation expected to be useful in evaluating the accomplishment of production supervision system in Kusuma Sari Catering. In the research, techniques of collecting data used were interview with the authorized party in the company and direct observation on the production supervision system in Kusuma Sari Catering. In Kusuma Sari Catering, an analysis on production supervision system was conducted by comparing the elements of internal control system that should exist in the production supervision system and the actual system occurring in the company so that the strength and the weakness of such system can be recognized. The strength includes the presence of authorization from the authorized party on each transaction occurring within the company so that the implementation of each activity is based on the command of related functionary. In addition to its strength, the system of production supervision in Kusuma Sari Catering has also the weakness including there is no planning and production supervision function established as well as there is no separation between the functions in selling division. Considering those weaknesses, it is recommended for the company to establish the planning and production supervision function, in addition to be able to help senior cook in running his/her task it can also minimize the potential authority misuse, senior cook is not responsible for the planning and production supervision anymore and can more concentrate on his/her own responsibility. Key Words : the system of production supervision