UMM Institutional Repository

PENERAPAN BIAYA STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA FARA COLLECTION

Farid, Ahmad (2013) PENERAPAN BIAYA STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA FARA COLLECTION. Other thesis, University of Muhammadiyah Malang.

Full text not available from this repository.

Abstract

The purpose of this study is to explain the implementation of standard cost as the production cost control instrument toward Fara Collection. In this study, the researcher used descriptive method which is intended to give detail and systematical description toward the use of the standard cost which is applied in the business including raw material, labor, and factory overhead cost by using the difference of analysis and to illustrate the cause of difference; both profitable and profitless. The result of this study indicated that the implementation of standard cost as the production cost control instrument toward Fara Collection using the determination of standard cost and the real cost is implemented by emphasizing both cost using the difference of analysis; toward the raw material, labor, and factory overhead cost, in which the difference of cost was used to control the production cost. Based on the result of the study, it can be concluded that calculation and cost analysis from2011 to 2012 showed that profitable difference total happened to the raw material and factory overhead cost and the profitless difference total happened to the labor cost. It revealed that the standard cost as the control instrument could be implemented toward the raw material and factory overhead cost because it was profitable; in which the standard cost was bigger than the real cost.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 20 Jan 2015 05:11
Last Modified: 20 Jan 2015 05:11
URI : http://eprints.umm.ac.id/id/eprint/14918

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : infopus[at]umm.ac.id - Website : http://lib.umm.ac.id - Online Catalog : http://laser.umm.ac.id - Repository : http://eprints.umm.ac.id

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo