Daftar Isi:
  • Standard cost is the cost specified in advance or before the production process occurs where this can indicate the amount of costs to be incurred by the company as production costs. The standard cost here does not replace the actual costs incurred by the company but the standard cost here as a guideline or limitation of costs incurred. The purpose of this research is to analyze the application of standard cost in production cost control at UD. Tahu Baru Batu. The method used in this research is descriptive method with quantitative approach. The results of this study show the analysis of production costs know to experience the difference between the cost of raw materials with factory overhead costs, while direct labor costs do not experience the difference. Determination of cost standard on UD. Tahu Baru Batu is still less precise in determining the cost limits to be incurred in production costs. It is better the company to analyze first how the standard cost that will be used as guidance in the process of production in the future and do well control, so that expense of production cost can be controlled well.