Evaluasi Biaya Standar Sebagai Alat Pengendalian Biaya Produksi (Studi Pada PT. Surya Zig Zag Kediri Tahun 2014)

Luluk Latifah Kurnia Dewi • Zahroh Z. A. • Maria Goretti Wi Endang Np
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • August 2016

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(Bahasa Indonesia, 9 pages)

Abstract

This research was done on the basis of the preparation of the company to face the free trade competition with increasing profits. The company in order to gain maximum profits must be able to make the planning and cost control especially the cost of production as a crucial cost. How to control the crucial cost is using standard costs. The purpose of this paper is to investigate the implementation of the standard cost as the control of production cost on the company PT Surya Zig Zag Kediri. This research is a descriptive quantitative research with data processing which obtained related documents from the research. The results of the study showed that the calculation of the varians cost includes the cost of raw materials, labor costs and overhead costs in the factory is not profitable (unfavorable). The company has not been good enough in controlling the cost of production so that on certain part done improvement. The divisionof purchase must be versed in selecting the suppliers and the need to strengthen the working contract on supplier and the company must perform the calculation of the difference in the analysis to know the cause of the corruption that occurs in detail.

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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