ANALYSIS AS A STANDARD COST CONTROL PRODUCTION COST IN PT. TANAH SUMBER MAKMUR

Liesti Yuniartika Purnami

Abstract


Each company has always wanted a big advantage withlower production costs to a minimum. If cost is reallyhappening is greater than the standard set, it will resultin expenditures greater production costs than planned.Therefore, the authors conducted a study to nd whetherthere is a dierence to the cost of raw materials, directlabor and factory overhead costs (BOP) to nd whatcauses the dierence. In scientic writing, the writer hasthe objective to calculate the magnitude of the dierencebetween a xed cost / budgeted by the company (standardcost) and costs that have occurred (actual costs) and todetermine the cause of the dierence. After doing researchand analyze it by using three dierence models, the authorcan know that the company PT Makmur Land Resourceshas been quite ecient and eective. It can be seen fromthe many favorable dierence (prot) is going on than thedierence in adverse (loss). Penamaan File: 21205521

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