Susan, - (0651177) (2009) Peranan Biaya Standar sebagai Alat Bantu Manajemen dalam Pengendalian Harga Pokok Produksi (Studi Kasus pada Perusahaan "X", Jakarta). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production. The price of production is the most vital thing in the industry because it determines the selling price of a product, so management must be fully capable of implementing functions in order to manage the cost of components such as the cost of raw materials, direct labor costs, factory overhead costs. Needed a measure that can be used as materials to evaluate and measure the level of efficiency and cost effectiveness through the production base price controls by using the standard cost. Standard cost is the cost determined in advance, an amount that should be spent to create a unit of product or to finance specific activities under the assumption economic conditions, efficiency, and other factors particular. Determination of the appropriate standard costs can be relied upon as a tool for planning and controlling production costs. In a study entitled "The Role of Standard Cost as a Management Tool in Controlling Cost of Production", the writer wanted to know how big a role in the standard cost control production costs at PT. "X". The method used is qualitative exploratory method in the form of case studies. Conducted in-depth research on the production of sticky layer on the PT. "X". Data collection techniques is done by field observations, interviews, questionnaires and assessment documents. Questionnaire addressed to the division of the company, administrative staff and employees of the production. From the results of the research note that the PT. "X", has implemented a standard cost system. Based on the analysis of the difference in production cost difference with the two models that have been made, the authors concluded that the standard cost of a company that has been applied to improve the efficiency of production costs. This can be known because it costs the company incurred the realization that not too much different from the costs that have been standardized, so that costs can be standardized benchmark companies in decision making for management in terms of controlling the cost of production, in these circumstances the company can make a profit is wrong only come from increased demand for layer cake legit by consumers. For that, it is necessary to the application of standard costs in the PT. "X" is, thus costing the appropriate standards can be used as a management tool in controlling production costs.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Cost of goods production, Standard Cost, Production Cost Efficiency |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Economics > 51 Accounting Department |
Depositing User: | Perpustakaan Maranatha |
Date Deposited: | 05 May 2015 11:36 |
Last Modified: | 05 May 2015 11:36 |
URI: | http://repository.maranatha.edu/id/eprint/12187 |
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