Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
WANNITA, ANUGRAH PRIHATINING
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-04 07:19:14
Abstract :
The production process has an important role in the company. Activities on every production that goes right, will have positive effect on the product. Manufacturing Cycle Effectiveness (MCE) is a measure that shows how much the value of an activity to meet the customers needs and as an analytical tool activities in the production process. The purpose of this study was to determine Manufacturing Cycle Effectiveness (MCE) is able to manage the non-value added activity and value added activity to improve the efficiency and effectiveness of production. This study use qualitative research with case study approach. The results of the analysis Manufacturing Cycle Effectiveness (MCE), the company has not been able to reduce non-value added activities as there are a lot of moving time and waiting time in the production process. The amount of non-value added activities make the company less optimal. Companies can conduct election activities, reduction in activity, the division of activities and removal activity of non-value added activities. The division of activities is expected to improve the production process by choosing a relevant and effective action for the sustainable improvement of company.
Keywords : Manufacturing Cycle Effectiveness (MCE), Non-Value-Added Activities, and Value-Added Activities.