Peranan Biaya Standar Dalam Pengendalian Biaya Produksi Studi Kasus Pada PT NEFO Bandung
Daftar Isi:
- PT NEFO as manufactur industries which produce plastic, is one of the industrial sector plays an important role in the implementation of development, the PT NEFO should be maintained. In fixed survive in world competitive industries, PT NEFO must produce a product with guaranteed quality and cost production that is not too large. the author tries to evaluate the extent to which the standard cost calculation in determining the controlling production cost , ie according to the writer's observation in this case is the plastic. This research uses descriptive analytical method, which aims to describe the state of the real object of study by collecting primary data of interviews conducted with staff who are competent PT NEFO, and a direct observation on the PT NEFO. While secondary data obtained from various literature and other resources related to the problem under study. The results of this study, illustrates that the PT NEFO has set the standard cost of a standard raw material costs, labor costs and factory overhead costs. PT NEFO trying to control manufacturing cost by making a budget based on the realization of the previous year. But in practice, standard raw materials are still experiencing PT NEFO in the use of waste materials. The author recommends calculating SG should resume again and the price of raw materials, to specified standards to function effectively.