Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim (original) (raw)
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Evaluasi Biaya Standar dalam Pengendalian Biaya Produksi (Studi Kasus pada PT. PG. Rajawali, Subang)
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Companies must be able to face and win the competition, because it is the task of the company not only manufactures and markets its products, but considering the size of the costs that will occur in order to efficiently and cost effectively. This emphasis on direct material costs, direct labor costs and factory overhead costs can result in lower production costs so that more efficient and cost effective. In this regard, the authors undertook a study of the standard cost in controlling production costs. The author in this study compares the real costs of standardized costs to determine a difference or deviation in the financing. Of deviations that occur can be known whether the production cost efficient and effective or not. From the analysis of the difference in cost of raw materials amounting to Rp10,949,812,370 favorable results, the analysis of direct labor cost difference of Rp247,099,507.2 unprofitable and difference analysis of factory overhead costs that benefit amounting to Rp7,342,739,130. The results show the achievement of cost efficiency of production can be seen from the production process went well according to the destination of the irregularities that occurred in the production of small and still within reasonable limits with clear reasons and quality of sugar produced is quite good, which according to company quality standards. Cost standards established to provide guidance to management in improving performance. Due to variances occur, requires management to take remedial action to avoid the irregularities that occurred next.
Analisis Varians Dalam Penerapan Standard Costing Untuk Pengendalian Biaya Produksi
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ABSTRACTProduction quality control is very important in ensuring the success of the production process. One of the The company is engaged in the plywood industry in its operations expecting maximum profit oriented with the lowest possible cost. For that required sacrifice costs. One of the cost control tools that can be used is standard costs. Standard costs are costs that are determined in advance, which is the amount of costs that should be incurred to make one unit of product.The purpose of the study was to determine the amount of difference between the standard costs set and the actual costs. The approach used in this research is descriptive quantitative. Interview data collection techniques and documentation. The data analysis technique in this study uses analysis of variance on production costs. The conclusion of the research based on the applied standard costs can make a comparison of the actual production costs and can know the deviations that occur in production costs. Ther...
Analisis Biaya Standar Sebagai Alat Perencanaan Dan Pengendalian Biaya Produksi Pada UMKM
Jurnal Bisnis dan Ekonomi, 2024
Dalam melakukan kegiatan produksi di perusahaan, tidak boleh lupa dari proses produksi tersebut. Secara keseluruhan, proses produksi bermula dari penetapan hasil akhir produksi dalam hal ini sebagai perusahaan yang berbasis media informasi harus menentukan bentuk berita dan informasi yang akan diproduksi. Tujuan : Penelitian ini termasuk pada jenis penelitian deskriptif kualitatif, dengan tujuan untuk menggambarkan, merinci berbagai kondisi atau fenomena realitas sosial yang ada di perusahaan yang menjadi objek penelitian, terkait dengan analisis biaya standar sebagai alat perencanaan pengendalian biaya produksi pada UMKM. Sumber data yang digunakan dalam penelitian ini melibatkan data sekunder yang diperoleh dari jurnal dan artikel pendukung lainnya, seperti biaya standar dalam perencanaan dan pengendalian biaya produksi. Metodologi : Metode pengumpulan data menggunakan wawancara dan dokumentasi. Metode analisis data yang digunakan adalah metode deskriptif kualitatif yang melibatkan proses pengumpulan, penguraian, perhitungan, dan pengkategorian suatu kejadian serta menjelaskan suatu keadaan. Hasil penelitian : Sehingga dapat ditarik kesimpulan yang melibatkan analisis biaya standar sebagai alat perencanaan pengendalian biaya produksi pada UMKM.
Analisis Anggaran Sebagai Manajemen Pengendalian Biaya Produksi Pt. Barawaja
AKUNTANSI DEWANTARA, 2021
Budget in a company is a tool of assist management for implementation, planning, coordination, supervision functions and also as a work guideline in running the company for predetermined purposes. The research objective is an analyze and describe the function of the budget as a means of controlling production costs. descriptive quantitative approach to research by collecting data documentation through operational report. The analytical method used analysis of variance operational costs. Research findings explain PT. Barawaja regarding the production budget as a control tool has not been implemented optimally.
Jurnal Jurusan Pendidikan Ekonomi, 2014
Penelitian ini bertujuan untuk mengetahui perhitungan biaya standar pada UD Wikrama Nutrisindo Desa Padang Sambian Kaja, Denpasar Barat dan biaya standar sebagai alat pengendalian biaya produksi pada UD Wikrama Nutrisindo Desa Padang Sambian Kaja, Denpasar Barat. Penelitian ini menggunakan analisis deskriptif kuantitatif dengan analisis varians. Hasil analisis varians menunjukkan bahwa pengendalian terhadap biaya produksi kurang baik. Pengendalian biaya produksi tersebut dapat dilihat dari hasil analisis varians harga bahan baku yang tidak menguntungkan sebesar Rp 8.776.000,00 dan varians kuantitas bahan baku sebesar Rp. 7.930.000,00 yang tidak menguntungkan. Hasil analisis varians tenaga kerja langsung baik tarif maupun efisiensi upah langsung dengan total varians sebesar Rp 0 serta untuk analisis overhead pabrik berupa varians menurut jam kerja sebesar Rp 99.200,00 yang bersifat menguntungkan dan varians menurut tarif sebesar Rp 0. Berdasarkan hasil tersebut perusahaan perlu melakukan perbaikan terhadap varians yang bersifat tidak menguntungkan dan perusahaan harus lebih cermat dengan memperhatikan faktor dari dalam perusahaan maupun dari luar.
Selisih Biaya Produksi Sebagai Alat Pengendalian Manajemen PT Indo Pusaka Berau
Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal), 2019
This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80,-is favorable, the difference in quantity of raw materials is Rp. 957,216,602,-is (favorable) , the difference in direct labor costs Rp 2,602,642,084,-is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422,-is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.
Amnesty: Jurnal Riset Perpajakan, 2019
Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar. This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
Jurnal Ilmiah Mahasiswa Feb, 2014
The rapid development of the Indonesian economy demands that one industry sector to be more competitive in the face of competition. Industry Kereta Api (Persero) Madiun is the largest industry and is the only company that makes specialized transportation including trains and in Java and Sumatra. Large industrial companies or automatically have greater financial conditions, this study aims to analyze and evaluate the costs-costs that have come out or in use in the production process and the other using the standard methods of cost and time series. Data used in this study using quantitative data in the form of financial statements. INKA (Persero) Madison during the period of 2010 to 2012. This study on the costs of production that can be controlled with standard costs by calculating the difference in cost. Such differences include the difference in the cost of raw materials, the difference in labor cost and overhead cost difference. Methods of data collection in this study using the method of documentation by evaluating the financial statements and the cost of production. Data analysis techniques used by calculating the difference in the cost of raw materials, the difference in labor costs and excess overhead costs by using the formula with time series from year to year. The results showed that
JFAS : Journal of Finance and Accounting Studies
Penelitian ini bertujuan untuk mengetahui penerapan selisih biaya overhead pabrik dalam pengendalian biaya produksi pada PT. Kaleng Raya Sidoarjo tahun 2020.Metode penelitian ini memakai metode kualitatif sedangkan pendekatan penelitiannya yakni deskriptif. Hasil penelitian ini memberitahukan kalau analisis selisih biaya overhead pabrik PT. Kaleng Raya Sidoarjo tahun 2020 yang memakai model 4 selisih. Terjadi selisih menguntungkan pada selisih pengeluaran, serta terjadi selisih menguntungkan pula pada selisih kapasitas dan selisih efisiensi mengalami selisih yang merugikan, selisih efisiensi ini dipecah menjadi 2 yiatu selisih efisiensi tetap dan selisih efisiensi variabel, kedua selisih tersebut juga mengalami selisih yang merugikan. Selisih yang menguntungkan dicapai perusahaan lebih besar daripada selisih merugikan, sehingga perusahaan bisa dikatakan lumayan efisien dalam pengendalian biaya produksi. Ketika terjadi selisih yang menguntungkan hingga perusahaan mesti atau wajib me...