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This study on the CV. Sumber Rezeki is one company whose main activity is the manufacture of tile . Tile that is used as one important component in the settlement , this time has been much needed by the consumer .

            Plus the development of business - residential construction or real estate settlement which means activity is also increasing use of tile . Therefore CV. Sumber Rezeki always trying to improve its business in accordance with the pace and level of development today to meet market demand .

            Based on the above , it can be a problem in this study is : " Is the aggregate planning strategies were applied to CV. Sumber Rezeki able to minimize the extra cost ? " .

            The purpose of this study was to determine the aggregate planning and implementation to determine the application of the aggregate planning strategies on CV. Sumber Rezeki in Samarinda .

            The analytical tool used in this research is a method of calculating the cost of a table is an additional source of sustenance CV and compare it with the basic concept of using the formula relevan.dan incremental cost ( Additional Cost ) = Cost + Labor Cost + Cost Lembuh Else.

            Based on the research and analysis conducted turned out aggregate planning strategies were implemented, CV. Sumber Rezeki fortunes have not been able to minimize additional costs


Aggregate Planning , tables


Heizer, Jay H, 2001, Production and Operational Management, Sixth Edition, Prentice Hall Inc, New Jersey.

Mulyadi, 2003, Akuntasi Biaya, Edisi Kelima, Penerbit Aditya Media, Yogyakarta.

T. Hani Handoko, 2001, Dasar-dasar Manajemen Produksi dan Operasi, Edisi Kelima, Cetakan Kesepuluh, BPFE-UGM, Yogyakarta.

Zainal Mustafa El Qodri 2003, Alat-alat Analisa Perencanaan dan Pengawasan Produksi, BPFE-UGM, Yogyakata.



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