Analisis Biaya Standar Sebagai Alat Pengendali Biaya Produksi (Studi Pada Perusahaan Meubel “Wijayanti”, Ngadiboyo, Rejoso, Nganjuk Tahun 2013)

This research have the purpose to know the application of standard costs and analysis variants of the actual cost and standard cost in enterprise.Result from this research is the determination of the cost of standard done the company still under the terms of last year.Variant that happens in enterprise the is a variant of which are Favourable and Unfavourable.Analysis of the costs of raw materials cause the differences in the price of the raw materials Unfavourable of Rp.980.040 and effect from the difference of raw the quantity of material experience Favourable Rp.1.049.580.Analysis of the costs directly labor tariff cause the difference in wages Unfavourable Rp.929.000 and cause the differences in efficiency wages Favourable Rp.8.542.500.Analysys of the costs factory overhead Favourable Rp.4.296.451 cause variant under control Rp.4.296.451 and cause variant volume Rp.0.so, if totaled enterprise had the difference in production costs that are Unfavourable Rp.1.978.580.The excistence of the difference in production costs Unfavourable means the enterprise still had on of inefficiency of in controlling production costs.cause of that,with the applications of analysis standard costs the enterprise can evaluate control production cost and can now the factor causing the forms of deception which happened so as to prevent of extravagance to enterprise