ANALISIS VARIANS BIAYA PRODUKSI BAKSO PADA HOME INDUSTRY BAKSO BESAR TANGKAR SAPI TAHUN 2019 --

ABSTRACT
Nur Asih Sunata, 2020, Variance Analysis of Production Cost At Home Industry Bakso
Besar Tangkar Sapi Under the guidance of Sucipto, S.E., M.Si. , As the first adviserand Aris Tri
Cahyono, S.E., M.S.A., Ak., As the second adviser.
The purpose of this research is to know and analyze the cause of the difference of Bakso
production cost and to know whether controlling production cost of bakso have efficient or not.
The required data are budget data and realization of bakso production costin 2019. Analyzer
used is the difference of raw material cost, difference of direct labor costand factory overhead
cost. From the result of variance analysis, it is known that there is anfavorable difference of
Rp53.280.000 on the difference of raw material cost, unfavorable difference of Rp230.769,12 in
labor cost and favorable difference of Rp12.223.352 at factory overhead cost. While based on
the results of descriptive analysis of percentage in know that the cost control performed by the
company has not been efficient.
Keyword: Analysis, Variance, Cost Production.