Analisis Biaya Standar Untuk Mendukung Efisiensi Biaya Produksi Perusahaan (Studi Pada Pabrik Gula Lestari, Patianrowo, Nganjuk)

Tiara Ayu Palupi • Zahroh Z. A. • M. G. Wi Endang Np
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • August 2016

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(Bahasa Indonesia, 6 pages)

Abstract

Standard cost is a fee supposed to happen to make one a unit of the product which is set at the beginning of period. Standard costs are used as a benchmark as a company controlling production costs to achieve cost efficiency of production. This research aims to analyzed using the standard cost in an effort to support the production cost efficiency. This research was descriptive research with a quantitative approach. This research focuses on setting standards of production and production cost efficiency with analysis of variance. Interview and documentation of the data collection techniques used. The analysis is the analysis of variance. The results of research on Pabrik Gula Lestari reflect that in determining the standard cost of production has not been able to support the cost-efficiency of production. Factors that cause was lack of supervision of overall production costs, so as deviation in costs of production carried out by parties who are not responsible. Company should be used the need to efficiently control production costs to achieve corporate goals.

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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