THE INFLUENCE OF INTERNAL CONTROL TOWARD PRODUCTION COST CONTROL EFECTIVITY

One of the largest components of costs in the company is the production cost. Production costs are easier to control because it involves the internal activities of the company so that obtaining the production cost in controlling costs is top priority. The success of a company to control production cost will be a positive impact on corporate earnings and increasing in the company's objective. Cost of production is one of the companies that require control cash out carefully and is the existence of an adequate internal control. Companies should be aware that by applying an adequate system of internal control, to effectively control production costs and also increase its profit. This purpose of this paper is for measuring the influence of internal control efectivity toward production cost control