ANALISIS BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA CV BUDI LUXINDO LAMPUNG

Abstract

Standard cost system acts as a controlling production costs. Standard cost system is a cost
accounting system that processes information so that management costs can detect the activities of
the company which costs deviate from the prescribed standard costs.
This research uses descriptive evaluative approach to technique documentation. The
analysis technique used is the qualitative and quantitative analysis. Descriptive evaluative method,
which analyzes the data in a way to describe or depict the data collected as it is without intending to
make general conclusions apply (generalization). This quantitative analysis using analytical variance,
which analyzes the actual costs to the cost deviation standard.
The results of analysis of variance calculation using full costing approach, has acquired the
total deviation / difference that occurs in the production costs of processing the Palm Acid Oil (PAO)
of Rp 177,050,000.00. This is a difference of adverse happens to the cost of production Budi Luxindo
CV. This is evidenced in the results of calculations in which the actual production cost incurred is
greater than the cost of production in standardize. And raw material costs are costs that have a
dominant influence on the occurrence of such difference.