ANALISA PENGENDALIAN BIAYA PRODUKSI MENGGUNAKAN VARIAN PRODUKSI DALAM AIR MINUM DALAM KEMASAN (AMDK) PADA PT SWABINA GATRA, GRESIK

This study aims to analyze production cost control using variance analysis at PT Swabina Gatra, a company in the packaged drinking water (PDAM) industry. Variance analysis is employed to compare actual costs with standard costs to identify deviations and their causes concerning raw material costs, direct labor, and factory overheads. The results indicate fluctuations in cost variances from 2021 to 2024, where 2022 showed a significant spike in variances, and 2024 demonstrated improvements in cost control. This research provides practical contributions to help the company enhance cost efficiency and academically enriches management accounting knowledge, especially in production cost control through variance analysis.