Evaluasi Biaya Standar dalam Pengendalian Biaya Produksi (Studi Kasus pada PT. PG. Rajawali, Subang)

Martusa, Riki and Jennie, Marsiana (2010) Evaluasi Biaya Standar dalam Pengendalian Biaya Produksi (Studi Kasus pada PT. PG. Rajawali, Subang). Jurnal Bisnis, Manajemen & Ekonomi, 9 (11).

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Companies must be able to face and win the competition, because it is the task of the company not only manufactures and markets its products, but considering the size of the costs that will occur in order to efficiently and cost effectively. This emphasis on direct material costs, direct labor costs and factory overhead costs can result in lower production costs so that more efficient and cost effective. In this regard, the authors undertook a study of the standard cost in controlling production costs. The author in this study compares the real costs of standardized costs to determine a difference or deviation in the financing. Of deviations that occur can be known whether the production cost efficient and effective or not. From the analysis of the difference in cost of raw materials amounting to Rp10,949,812,370 favorable results, the analysis of direct labor cost difference of Rp247,099,507.2 unprofitable and difference analysis of factory overhead costs that benefit amounting to Rp7,342,739,130. The results show the achievement of cost efficiency of production can be seen from the production process went well according to the destination of the irregularities that occurred in the production of small and still within reasonable limits with clear reasons and quality of sugar produced is quite good, which according to company quality standards. Cost standards established to provide guidance to management in improving performance. Due to variances occur, requires management to take remedial action to avoid the irregularities that occurred next.

Item Type: Article
Uncontrolled Keywords: standard cost, production cost, direct-material variance, direct-labor variance, overhead variance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 15 Mar 2012 09:54
Last Modified: 15 Mar 2012 09:54
URI: http://repository.maranatha.edu/id/eprint/762

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