Analisis Perhitungan Biaya Standar Sebagai Salah Satu Pendukung Efisiensi Biaya Produksi (Studi Pada Koperasi Serba USAha Brosem Batu Pada Tahun 2015)

Dwi Lestari Megawati • Muhammad Saifi • Zahroh Z. A.
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • September 2016

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(Bahasa Indonesia, 9 pages)

Abstract

Standard costs determination on a company will emerge the difference between standard cost and actual cost incurred during an accounting period. Through the analysis of variance, it can be known whether the difference which favorable or unfavorable. If the company find out cause of the differences and were able to make improvements, the company doing efforts to encourage the production cost efficiency successfully. Research conducted at Koperasi Serba Usaha (KSU) Brosem Batu to determine standard production cost and how analysis of production cost standards calculation can support the production cost efficiency. This study included into descriptive study by interviews and document review. Data analysis method used is the analysis of mix and yield variance of direct materials variance, direct labor variances, and factory overhead variances. The results of this study referred to overall production cost variance of KSU Brosem is unfavorable, Rp. 32.642.730,81. These results indicate that the production costs incurred by KSU Brosem in 2015 is still not efficient. Effort to improve the standard needs to be done so that the production cost can be more efficient.

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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