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ANALISIS PENETAPAN BIAYA STANDAR PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. HERLINAA INDAH

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ABSTRACT STANDARD COSTING ANALYSIS OF PRODUCTION AS A IVIEANS OF CONTROLLING COST PRODUCTION IN HERLINA INDAII, P"T By: DAVID PUTRA LIMBONG This study analyzes the production standard costing is used as a tool to control the cost of production conducted in PT. Herlina Indah as an object of research. With the adoption ofthe initial cost of the standard will be the guidance and reference regarding the calculation ofthe financing during the production proccss. lt is both a tool to keep the cost of the product can be stable and able to compete in the market. Researchers conducted interviews with several people in the relevant departments regarding the production standard costing. Researchers conducted the study by collecting data documentation to obtain the data used for the calculation using the formula analysis of variance. The results showed that by setting the early standard costs, the financing for the implementation of the production process can be controlled by the standard cost. Furthermore. through the results of the calculation using the formula analysis of variance showed that the variance direct material costs for the year 2012 amounting to found favorable Rp 1,104,155,919.60,- which is the excess accumulaiion of each month. While the direct labor cost variance found favorable of Rp. 48,599,035.43, -. And factory overhead variance unfavorable of Rp. 6,485,461.23, -