Peranan Sistem Biaya Standar sebagai Alat Pengendalian Biaya Produksi (Studi Kasus pada Perusahaan Kecap matahari T3 di Majalengka)

Sundjaya , Selly (0651147) (2009) Peranan Sistem Biaya Standar sebagai Alat Pengendalian Biaya Produksi (Studi Kasus pada Perusahaan Kecap matahari T3 di Majalengka). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

In a company, both manufacturing and services, the cost is a very important thing. This is because the cost will affect the determination of selling prices and corporate profits. Production costs incurred by the company requires a very strict control and to be able to do this control is required a careful planning. One of the tools of production cost control is a standard cost system is established in the production process running. Provides a standard cost of a production cost control facility, so the application of standard costs is an important thing to be done by the company. By comparing the standard cost of actual costs (difference variance), can be identified irregularities against the use of production costs or the difference between the planned costs with actual costs. The purpose of this research is to see how the role of standard costs in controlling production costs. The research, observations, and the calculation is known that the company has not set a standard fee, which used the standard reference to last year, so when compared with actual costs, there are some adverse costs, but still within a reasonable amount, although there are cost beneficial. The standard refers to the last year can not be used in the next year, this is because the cost might be changed. The author recommends that companies set the standard costs in the production process control, and conduct strict control of production costs.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: standard cost, actual costs, production costs, and variance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 04 May 2015 10:44
Last Modified: 04 May 2015 10:44
URI: http://repository.maranatha.edu/id/eprint/12148

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