Analisis Biaya Standar Sebagai Alat Pengendalian Biaya Produksi (Studi Pada Pabrik Gula Kebon Agung Malang)

The research was conducted on the basis of the large number of sugar consumption in Indonesia but are not offset by an increase in the number of national sugar production. Therefore, to continue to increase the amount of production but the production cost does not exceed the budget of a company it is necessary to plan and control production costs. Standard costing can be used as an alternative in the planning and control of production costs. With the standard costing, the company can know - perverts irregularities that occurred during the production process. So the company can take action in order to further correlative recurring adverse deviation for the company. The results of this study showed that the difference in the quantity of raw material showed favorable Rp 2,721,720,040. Differences in raw material prices showed favorable amounting to Rp 12,176,341,010. Difference in direct labor ratesshowed favorable amounting to Rp 26,112,768,280. Difference in direct labor efficiency showed no benefit of Rp 31,391,075,470. Difference factory overhead cost using a difference method, two difference, three difference, and four difference showed favorable Rp 42,982,400,700