ANALISIS VARIAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA CV. BAGUS AGRISETA MANDIRI BATU
| Main Author: | Hadi, Dwi Nur |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14796/ |
Daftar Isi:
- The objective research was to perform variance analysis as a means of controlling production costs to CV. Bagus Agriseta Mandiri Batu. Analysis of techniques in this research is to use variance of analysis, variance of analysis as a tool used in the production cost control where carried is control out by comparing the cost of the standard realization. In the events of variance (difference) between standard cost realization for further investigation regarding the cause of the variance. The results of the analysis is the calculation variance of analysis showed that the total variance of total production costs had an unfavorable difference in 2010 and 2011. This difference occurs in the raw material cost variance is favorable, while the variance direct labor and manufacturing overhead variance experiencing unfavorable difference.