Rahmawati, Putri Dwi (2020) EVALUASI PENERAPAN BIAYA STANDAR SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada PD. Alam Aneka Aroma Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

The purpose of this study is to evaluate the application of standard costs to each component of production costs in PD. Alam Aneka Aroma and to find out the planning and control of the difference in production costs between standard costs and actual costs. The research method used is descriptive qualitative method that is analyzing the use of standard costs as a basis in pricing, planning and controlling production costs.The results of this study are standard costing that is carried out by the company based on the beginning of the year. Standard raw material prices are set on the basis of the average market price at that time, the standard quantity is determined based on consideration of the composition of raw materials. Standard stipulation of wage rates based on regional wage standards. Determination of standard overhead costs based on past data and various risk expenditures The difference in production costs in 2016 was Rp 43,022,279 which was profitable. The difference in production costs in 2017 is -Rp 4,625,022 which is not profitable. The difference in production costs in 2018 is -Rp 5,524,195 which is not profitable. From the evaluation of these costs, the company should regularly evaluate standards. Determination of standards is made precisely and accurately, and arranged specifically according to the type of product given the magnitude of the difference that occurs. So that the efficiency of production costs can be achieved, it is necessary to control the right production costs.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	standard costs, planning, control, production costs.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	08 Sep 2020 03:23
Last Modified:	08 Sep 2020 03:23
URI:	http://eprints.ummi.ac.id/id/eprint/1496

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