PENERAPAN COST STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA BAHAN BAKU MELALUI ANALISIS VARIAN(Studi Kasus Pada Perusahaan Parut Listrik UD. Rimba Sentosadi Tulungagung)

PURWITASARI, FITRIA (2010) PENERAPAN COST STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA BAHAN BAKU MELALUI ANALISIS VARIAN(Studi Kasus Pada Perusahaan Parut Listrik UD. Rimba Sentosadi Tulungagung). Other thesis, University of Muhammadiyah Malang.

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Abstract

A company built to reach some purpose stated first. One of the company purpose was to reach optimum profit with smallest sacrifice. In order to reach the purpose, the company should also learn and pay attention to company development symptom and deviation happened around whether inside or outside. The research was descriptive valuation in UD. Rimba Sentosa titled: ”Application of standard cost as cost controlling tool of Raw Material through variance analysis” The research purpose was to find out description about standard cost as cost controlling tool of raw material in the company, then analyzed. Data analytical tool used by the writer was analysis of raw material aggregate, consisted of: 1. Aggregate of raw material price SH = (HSt – HS) X KS 2. Aggregate of raw material quantity SK = (KSt – KS) X HSt Calculation used raw material cost analysis showed that in 2007, there was unprofitable aggregate for Rp 910.000 (UF), which was in 2008 also has unprofitable aggregate for Rp 1.506.6000 (UF) . While in 2009, there was profitable aggregate for Rp 79.875.400. According to analysis in 2007, the quantity of raw material, there was profitable aggregate for Rp 6.625.300 and in 2008 the company also had profitable raw material aggregate quantity for Rp 4.833.600. while in 2009 there was loss aggregate for Rp 32.120.000. According to above conclusion, the writer could give suggestion that company should do analysis of aggregate so that there found deviation happened and in the contrary, the company should do revision to its standard fitted with price in the market. The company should also do monitoring in order to make raw material, so that the quantity of raw material could be concluded.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 21 May 2012 02:33
Last Modified: 21 May 2012 02:33
URI: http://eprints.umm.ac.id/id/eprint/5571

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