Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory

Penulis

  • Meldi Handayani Universitas Ibn Khaldun
  • Rahmat Mulyana Dali Universitas Ibn Khaldun
  • Rasiman Rasiman Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jharmoni.v1i1.7208

Kata Kunci:

Standar cost, Control, Sample

Abstrak

Standard costs are costs that should be incurred to make one unit of product specified at the beginning of the period. Standard costs become a benchmark for controlling a company's production costs. The purpose of this study is to analyze using standard costs as an effort to support production cost control. This study uses a descriptive type of research with a quantitative approach. This research focuses on controlling production costs by analyzing the actual costs. Documentation interviews and field observations are data collection techniques used. The results of the research on testing production samples at the PT Goodyear Indonesia Laboratory illustrate that the standards applied have not been able to control the cost of testing production samples. The cause of this is data failure in the sample compound which makes repeated sample tests, so that there is an increase and increase in the use of raw materials and an increase in electricity usage. Companies should review the manufacture of compounds in order to be more detailed and thorough so that the goods produced do not fail when testing samples.

Referensi

Abdul Halim. 1996. Fundamentals of Cost Accounting. Edition 4. BPFE-Yogyakkarta.

Akdon & Riduwan. (2007). Formulas and data in statistical analysis. Bandung: Alfabeta.

Arikunto, S. (2010). Research procedure: A practical approach. Jakarta: Rineka Cipta.

D.Salmon., T.Runtu.2016. Application of Standard Costs as a Production Cost Control Tool at PT. Conbloc Indonesia Surya North Sulawesi Branch. EMBA Journal. ISSN 2303-1174. Vol.4 No.1 (2016),P.880-888.

Hansen, Mowen. 2009. Managerial Accounting Book 1 Edition 8. Jakarta. Salemba Four.

Iswanty. 2014. Standard Cost Analysis as a Production Cost Control Tool at PT. Malang Beautiful Rajawali Tile. Journal of Business Administration. Vol 13 No 1 (2014)

M. Zakie Hanifan and Johan Wahyudi. 2013. The Role of Standard Costs in Improving Production Cost Efficiency At PT. Arkanindoflast Utama "Journal of Financial Balance: Scientific journal of financial accounting. Vol 8 No.2 (2013)

Mulyadi. 2014. Cost Accounting. Edition 5. Twelve Printing. STIM YKPN, Yogyakarta.

Pratiwi, J. 2013. Application of Standard Costs in Controlling Production Costs at PT. Farmers (Persero) North Sulawesi Branch. EMBA Journal. ISSN 2303-1174. Vol. 1 No 4 (2013). http://203.130.254.141/index.php/emba/article/view/2967. Access Date: February 27, 2021.

Sugiyono. 2010. Quantitative, Qualitative, and R&D Research Methods. Bandung. Alphabet.

Tiara Ayu Palupi.2016.Analysis of Standard Costs to Support the Company's Production Cost Efficiency (Study on a Sustainable Sugar Factory, Patianrowo, Nganjuk) "Journal of Business Administration. Vol. 36 No.1 (2016).

Wehantouw.2014. Standard Cost Analysis as a Production Cost Control Tool at PT. Royal Coconut Kawangkoan. "Emba Journal: Journal of Economic Research, Management, Business and Accounting. Vol 2 No.3 (2014)

Diterbitkan

2022-05-06

Cara Mengutip

Handayani, M., Mulyana Dali, R., & Rasiman, R. (2022). Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory. Jurnal Mahasiswa Akuntansi Dan Bisnis (JMAB), 1(1), 24–30. https://doi.org/10.32832/jharmoni.v1i1.7208

Terbitan

Bagian

Articles