Analisis Optimalisasi Model Sistem Akuntansi Biaya Bahan Baku Untuk Meningkatkan Efisiensi Operasional di PT. Pancakarsa Bangun Reksa

Cost is an economic sacrifice by companies that generate profits in the future, but companies must still strive to make cost efficiency so as not to waste costs. Cost efficiency is a measure of success that is judged by the amount of resources sacrificed to obtain a particular result. The purpose of the study is to determine whether optimizing raw material costs can improve the Company's operational efficiency. Based on this, the author is encouraged to try to describe and explain how the level of raw material efficiency towards the optimization of the raw material cost system at PT. Pancakarsa Build Mutual Funds. In this study, the formulation of the problem that the author raised was. Whether the level of optimization of the raw material cost accounting system model applied by the Company is efficient in its operations. This research was conducted at PT. Pancakarsa Build Mutual Funds. The method used in this study is the descriptive method. The data source used is secondary data.