Analisis Anggaran dan Realisasi Biaya Produksi pada Perusahaan Daerah Air Minum (Pdam) Tirta Kencana Kota Samarinda

The aim of this research is to find and analyze the cost variance, so the company could control the management of water production cost on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, with the formulation of the problem : 1) Is there a favorable variance between the cost budget made with the realization on the materials cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda? 2) Is there a favorable variance between the cost budget made with the realization on the direct labor cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?2) Is there a favorable variance between the cost budget made with the realization on the factory overhead cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?. Theoretical basis in this study is Cost Accounting. The tool that is used to do this research is variance analysis of materials cost, variance alaysis of direct labor cost, and variance of factory overhead cost. The result of this research showed that Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, experience favorable variance and also unfavorable variance in the management of water production cost on the materials cost is favorable variance, on direct labor cost is unfavorable variance, and on factory overhead cost is favorable variance