Analisis Biaya Standar Untuk Mendukung Efisiensi Biaya Produksi Perusahaan (Studi Pada PT. Gandum Malang)

The aim of this research was based oncompetitive of complex business in the world, each companies be vying to survive on their business. Strategies can be taken is to control and restrain of cost production, with the result have expectation be create efficiency cost of production. The purpose of this study is to describe and analyze a standard cost applied by PT. Gandum Malang as effort to support the efficiency of the companycosts production.This research use descriptive method using a case study approach. Meanwhile, documentation is the research method to collect the data. The results of the study by using analysis variance of cost production showed thatcost of raw materials and factory overhead costshas unfavorable.The unfavorable variance cause actual costs greater than standard costs, this is impact from price increment of tobacco cost, clove cost, as well as element of factory overhead costs