ANALISIS BIAYA STANDAR SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA UMKM KAW KAW THAI TEA MALANG)
| Main Author: | Parry, Aldi Irianto |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46577/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46577/2/BAB%20I.pdf http://eprints.umm.ac.id/46577/3/BAB%20II.pdf http://eprints.umm.ac.id/46577/4/BAB%20III.pdf http://eprints.umm.ac.id/46577/5/BAB%20IV.pdf http://eprints.umm.ac.id/46577/6/BAB%20V.pdf http://eprints.umm.ac.id/46577/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46577/ |
Daftar Isi:
- This study aimed to determine the standard cost as a planning tool and analyzing the production cost control in UMKM Kaw Kaw Thai Tea Malang. The results of data analysis show that standard costs are proven for production cost planning done the following year with by knowing the cost by unit then multiplying the total unit of production in one period. To control production costs that occur in UMKM Kaw Kaw Thai Tea experiences a difference in profitability, but the profits generated by the company are too large. This is because the application of the standard costs applied by UMKM Kaw Kaw Thai Tea is bigger than it should be. While the difference in losses is only found in factory overhead costs, namely the difference in control. Based on these results, it can be proven that during the August-December period of 2018 the management and utilization standard costs as a tool for planning and controlling production costs for MSMEs Kaw Kaw Thai Tea is quite effective and adequate.