Martusa, Riki and Nasa, Lim Ade (2012) Penerapan Biaya Standar Terhadap Pengendalian Biaya Produksi: Studi Kasus pada CV. Sejahtera Bandung. Akurat: Jurnal Ilmiah Akuntansi, 3 (7). ISSN 2086-4159
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Abstract
In an effort to control the cost of production to keep prices competitive products in a tight market like today we need a guideline or reference that has been set in advance, which is used as a basis for assessing and determining what next steps will be determined. Guidelines or standards are guidelines that been determined in advance how much will it cost or required in carrying out the production process from raw material to a product ready for sale and is a guideline in the implementation of actual production. By comparing the cost of production is actually happening at a cost that has been determined in advance or who have standardized it will know the difference or variance in the financing of the production process. Differences that occur can be analyzed and can be determined whether the difference or variance may be said to be beneficial (favorable) or unbeneficial (unfavorable). The productions costs are researched and assessed include the cost of raw materials, direct labor costs, and factory overhead costs. This study aims to determine whether the company has set the standard cost has been done in a sustainable difference. Objects in this study were C.V Sejahtera engaged in manufacturing plastic balloons which produces toys in various forms.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Control cost, standard cost, actual costs of productions, variance, favorable, unfavorable. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 20 Apr 2012 06:33 |
| Last Modified: | 20 Apr 2012 06:33 |
| URI: | http://repository.maranatha.edu/id/eprint/1318 |
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