ANALISIS PENGENDALIAN BIAYA PRODUKSI SEBAGAI SUATU USAHA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. DUTAPALMA NUSANTARA-PKS SEI. KUKO

  • Nuhlili Damanik universitas islam kuantan singingi
Keywords: Standard Costs, Direct Raw Material Costs, Direct Labor Costs, Factory Overhead Costs.

Abstract

This study aims to analyze the control of production costs to increase production cost efficiency in PT. Dutapalma Nusantara-PKS Sei. Kuko period 2018. The research method used is descriptive method. This type of research data is qualitative data and quantitative data. The data source of this research is primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis technique used as an analysis tool for controlling production costs to improve production cost efficiency is to use standard costs.Research results from the data obtained that the control of production costs to improve the efficiency of production costs of PT. Dutapalma Nusantara-PKS Sei. Kuko is based on the results of a standard cost calculation that is already efficient, but the direct labor and factory overhead is not good because the realization exceeds the budget.

Published
2021-10-06
Section
Articles