Analisis Desain Sistem Biaya Standar: Studi Kasus PT KW (original) (raw)
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Evaluasi Biaya Standar dalam Pengendalian Biaya Produksi (Studi Kasus pada PT. PG. Rajawali, Subang)
Jurnal Bisnis, Manajemen & …, 2010
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 Pengaruh Perilaku Biaya Pada Ukm Konveksi Bustami
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The development of industry in the world is increasing rapidly. So there is intense competition between companies or industries to produce quality products. Companies that have been fully supported want to develop and continue to improve the quality of their products. Small and Medium Enterprises (SMEs) are one of the industrial drivers that compete in producing products. and make a profit. Convection business is a cottage industry engaged in the business of making clothing or agriculture which is still relatively small in order scale. This research aims to improve the effectiveness of cost data analysis. This research uses quantitative research methods aimed at applying the cost analysis to convection ukmBustami. The type of data used is quantitative data that uses secondary data sources. The results of the cost policy analysis, can be announced in the form of linear analysis y = Rp 900 + 6 (x) which means that the fixed costs of the machine are Rp 900 per month and the variable co...
Desain Konseptual Sistem Manajemen Biaya
Nila Permatasari, 2023
Sistem manajemen biaya didesain sedemikian rupa guna memberikan informasi bagi manajemen organisasi untuk mengidentifikasi berbagai peluang untuk perencanaan strategi, penyempurnaan dan pembuatan keputusan operasional mengenai pengadaan dan penggunaan sumber daya yang dibutuhkan organisasi. Konsep sistem manajemen biaya yaitu suatu pendekatan yang digunakan oleh perusahaan untuk mengumpulkan, mengolah, menganalisis, dan mengendalikan informasi biaya guna mengelola sumber daya dengan efisien dan efektif. Manfaat sistem manajemen biaya antara lain; perencanaan dan pengendalian, membantu manajemen dalam meningkatkan ketertelusuran biaya, membantu manajemen dalam mengoptimalkan kinerja daur hidup, membantu manajemen dalam pembuatan keputusan, membantu manajemen dalam proses manajemen investasi. Desain konseptual sistem manajemen biaya didasarkan atas prinsip pedoman. Prinsip tersebut dapat digunakan pada setiap lingkungan pemanufakturan. Penulisan ini menggunakan metode studi literatur.
Analisis Varians Dalam Penerapan Standard Costing Untuk Pengendalian Biaya Produksi
Jurnal Ilmiah Cendekia Akuntansi
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...
2018
PT Sumber Rejo Kandangan adalah perusahaan yang bergerak di bidang industri tepung tapioka. Selama ini PT Sumber Rejo dalam merencanakan labanya belum menggunakan analisis variable costing sehingga perencanaan yang dilakukan jarang bisa terpenuhi. Tujuan dalam penelitian ini adalah mengetahui penggunaan metode variable costing dapat digunakan sebagai alat untuk perencanaan laba bagi PT Sumber Rejo, Kandangan. Jenis Penelitian yang peneliti gunakan dalam penyusunan penelitian ini adalah jenis penelitian deskriptif. Variabel yang diteliti adalah metode variable costing dan perencanaan laba. Analisa data secara kuantitatif dengan menggunakan analisis deskriptif. Selama ini PT. Sumber Rejo menggunakan perhitungan laba rugi menggunakan full costing sehingga kesulitan dalam melakukan perencanaan produksi tahun berikutnya, hal ini menyebabkan perusahaan dalam menentukan perencanaan laba tidak seimbang dengan penentuan target produksi, akibatnya sering kali perencanaan laba tidak terpenuhi ...
Standar Biaya (Keuangan Daerah)
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Salah satu fungsi APBD adalah sebagai alat perencanaan bagi eksekutif untuk mengendalikan belanja. Pengendalian belanja ini salah satu instrumennya adalah melalui penerapan standard biaya yang dalam hal ini mencakup dua hal yaitu biaya standard per unit input dan biaya standard per kegiatan. Dalam sistem anggaran kinerja yang diterapkan pada era otonomi sekarang ini, biaya standar per unit input disebut Standar Satuan Harga (SSH) dan biaya standar per kegiatan disebut Analisis Standar Belanja (ASB).
Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim
Indonesian Accounting Literacy Journal
This study aims to determine how the application of standard costs to control production costs in Javasublim which produces jersey printing. The object of the research is the application of standard costs in increasing the efficiency of production costs. The research method used is descriptive qualitative method with interview and documentation data collection techniques and analysis techniques in the form of analysis of variance between production costs. The results show that Javasublim uses the production cost budget as a reference in the application of standard costs. Production cost control is done by analyzing production cost variance. The company has adequate standard costs, but in overhead standard there are still costs that are not charged consisting of costs for supporting raw materials, machine maintenance, and depreciation of fixed assets. The variance of unfavorable production costs is Rp 134.808.524. The average level of production cost efficiency is 69%, so the product...
Jurnal Ekonomi Trisakti
Penelitian ini bertujuan untuk menganalisa penerapan standar harga satuan pada penyusunan APBD ( Sutdi kasus pada Pemerintah Provinsi DKI Jakarta ) serta untuk mengetahui proses penyusunan SHS, apa saja yang menjadi factor penghambat dalam penerapan SHS pada penyusunan APBD dan solusi apa yang dapat dilakukan atas kendala yang dihadapi dalam penerapan SHS pada penyusunan APBD. Teknik pengumpulan data dilakukan melalui wawancara dengan tim penyusun SHS Pemerintah Provinsi DKI Jakarta. Hasil penelitian menunjukan bahwa penyusunan SHS dilakukan oleh Unit Pengelola Standar Harga BPKD Provinsi DKI Jakarta, penentuan harga SHS berdasarkan survey pasar, surat penawaran harga dari penyedia, Peraturan Pemerintah SUPat/Daerah, dan rincinan RAB. Kendala yang dihadapi dalam penerapan SHS pada penyusunan APBD antara lain perubahan harga di tahun pelaksanaan anggaran, SDM, pengendalian internal yang tidak dijalankan dengan baik, Peran TAPD dan peralihan konsultan system informasi. Berdasarkan has...