PENGENDALIAN BIAYA PRODUKSI PADA PG. KREBET BARU MALANG

The purpose of the study was (1) to examine the control of production cost and (2) to analyze the most dominant variant which having high cost at sugar factory Krebet Baru Malang. The data were analyzed by using variant analysis. The results of the study showed that production cost was optimal due to the less and more deviation on it. The greatest variant was raw material which having Rp. 7,809,857,800. This number surely creates profit for sugar factory Krebet Baru in 2016. The researcher recommended that the factory should consider corrective decision to control high and low cost to each production item. Thus, the difference will be reduced normally