Kurniawan, Yulius (0651187) (2009) Implementasi Sistem Biaya Standar dalam Mengukur Tingkat Efisiensi Biaya Produksi (Studi Kasus pada Perusahaan Djaya Makmur di Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
In today's business world of competition that occurs increasingly stringent among existing companies, especially the kind of company. This makes the manufacturing companies trying to create an item with good quality but with the lowest possible cost. Competition is increasingly competitive requires companies to make improvements to the efficiency of production costs. Standard cost is one of method of production costs. Standard costs are predetermined costs carefully, usually expressed on the basis of per unit. There are several kinds of standard costs, among others: the standard cost of raw materials, the standard direct labor costs, and standard factory overhead costs. The author carried out research in Djaya Makmur company engaged in the manufacture plasterboard. The author uses descriptive method of analysis is a method to describe, record and analyze the conditions that occur. The research goal is to find out whether the company has a production cost method, and perform calculations used to determine whether the standard can measure the cost efficiency of production costs. Based on the results of research and discussion can be seen that the company is doing the production cost estimates based on past experience. With the application of standard costs, it can be seen that the company has a favorable difference in raw material costs, unfavorable difference in direct labor costs, and unfavorable difference in the factory overhead costs. Thus the standard cost can be useful in measuring the efficiency of production cost.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | 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: | 06 May 2015 09:20 |
| Last Modified: | 06 May 2015 09:20 |
| URI: | http://repository.maranatha.edu/id/eprint/12199 |
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