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ANALISIS SELISIH BIAYA PRODUKSI STANDAR TERHADAP BIAYA PRODUKSI AKTUAL SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGENDALIAN BIAYA PRODUKSI DI PT. KIMIA FARMA PLANT BANDUNG

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This research explains about the application of standard production *ti T9 ;;;i ;i stand;d production *.f along with analvzing the variances in PT fl-i" nu.*, Plant Iiandung in produaion of Piroxicam 20 mg The purpose of thii research is to know how sta;dard production costs applied, how controlling is done, and how analyzing of variances of production cost in the company' The research method that is used by the writer is descriptive metho4 and the data g.,h;g *n-que were done thrlugh freld researctr, library researcll and also i-nterview to get the right information needed Based on the researctq it is hown that material and package cost is daermined by O. "o.p,ry using the actual cost at the last batch in the prior year' labor cost *a ioairoi p.oar.tion cost also determined by using the actual cost at the last batch in the Prior Period From the computation of production cost and analyzing of variances' we can hr;; thrt there are ineffiiiency in material and package cos! labor cost, and inalrect proauction cost. Each of tt"t are Rp 2,911,029'87 (unfavorable)' Rp fieisi8/.it (unfavorable), and Rp 3,453,633'66 (unfavorable)' so tJat as a ffif" '"tou, ilpf-O,OOf,+04.e 3 or 7 o/o over standard production cost. These are ""rt a o"t rf *tt tn t is spent more than budgeted cost' especially the changing "i?"*ip "*n-ge in to iupiah related to purchasing of material from foreigr countriesBasedonthecompuatiorlitisthereforeconcludedthatPTKimiaFarmaPlant s;a;gh^ done standard costing method for the purpose of controlling cost as " *f,"f., Gat is consist of materilal and package cost, lahr cost' and indirect prJr.iil, *t . From the research, the standard co-st used by the company has Gr- n ""tioning well, although there is unfavorable variance of Rp 1Z-iog,ca+.s1,*-hi.h ,.pr"r"ot ^ilur-lN of standard Production cost' which can be still controllable