PENERAPAN BIAYA STANDAR BAHAN BAKU SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT. NS BLUESCOPE INDONESIA-CILEGON
| Main Author: | PUTRI, DEA IRENA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13018/1/PENERAPAN%20BIAYA%20STANDAR%20BAHAN%20BAKU%20SEBAGAI%20ALAT%20PENGENDALIAN%20BIAYA%20PADA%20PT.%20NS%20BLUESCOPE%20INDONESI.pdf https://eprints.untirta.ac.id/13018/ |
Daftar Isi:
- The standard cost is determined upfront costs for the production unit. Application of the standard cost is one tool in a company in terms of controlling production costs especially raw materials. PT. NS BlueScope Indonesia (NSBI) is a mild steel coating companies that produce international standard products and the product was recognized in many countries. The raw materials used in the coating process are CRC (Cold Rolled Coil), Zinc liquid, and Aluminum liquid. The standard cost which have been set will be compared with actual costs occur, and so the variance of the cost will prove the success of PT. NSBI in controlling costs. The purpose of writing this final report is to determine how the application of standard costs at PT. NSBI and to determine whether applied the standards costs has become a tools of controlling costs. The results of research conducted, PT. NSBI has implemented standards for raw material costs, and the variances obtained that are still fairly reasonable, so that the application of the standard cost of raw materials in PT. NSBI has an important function in the production process.