Analisis Biaya Standar Sebagai Alat Pengendalian Biaya Produksi (Studi Pada PT. Malang Indah Genteng Rajawali)

Diah Aulia Iswanty
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • August 2014

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(Bahasa Indonesia, 8 pages)

Abstract

The objectives of research are to understand standard cost determined by PT. Malang Indah Genteng Rajawali and to acknowledge the control over the variance between standard cost and actual cost. Research type is descriptive with case study approach. Standard cost variance analysis with two variance methods by using material price variance, material quantity variance, direct labor rates variance, direct labor efficiency variance, control variance, and volume variance. Material standard variance is unfavorable for material price variance and material quantity variance. Direct labor rates variance is unfavorable but direct labor efficiency variance is favorable. Factory overhead cost, control variance is unfavorable and volume variance is unfavorable.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more