Standard Cost Analysis as Production Cost Control on CV. Cahaya Gemilang Utama in Pandaan Pasuruan

Abstract

A company engaged in the industry,production costs have a large enough role of all costs. For this reason,the company must control as carefully as possible the costs to be incurred starting from the cost of raw materials,direct labor costs and factory overhead costs. Weaknesses in management planning and control will result in inefficiency and ineffectiveness which in turn will have a wide impact on the company. The data collection method in this study is the documentation method,namely the method of collecting data by creating and using reports, records and forms contained in the company in accordance with the problems studied. In this study, the authors take data in the form of standards and the realization of production costs which include standard costs by using the standard cost difference analysis that occurs from the analysis of the difference in raw materials,the difference in direct labor costs,and the difference in production costs.