Analisis Desain Sistem Biaya Standar: Studi Kasus Pt Kw

Abstract

This study analyzes the calculation of product costs in a company included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining company. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company's Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.

Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Kingdom Boba Di Kota Solok

“…Pengendalian adalah satu diantara beberapa fungsi manajemen berupa mengadakan penilaian, bila perlu mengadakan koreksi sehingga apa yang dilakukan bawahan dapat diarahkan ke jalan yang benar dengan tujuan yang telah digariskan semula. Bila ditinjau dari proses, maka proses itu adalah proses yang dilakukan untuk memastikan seluruh rangkaian kegiatan yang telah direncanakan dan dilaksanakan bisa berjalan sesuai target yang diharapkan [18], [19].…”

Multicase Study of Technician Careers in Manufacturing Industry

“…Salary is a form of wages or continuous feedback from the industry given to workers to fulfill agreed work agreements (Chaudhry et al, 2017). Employee salaries are related to the work that has been done, so that each employee gets a different salary (Widyanata et al, 2019). In connection which has been explained, it can be concluded that salary is a form of continuous reward, Foreman wages, money, or feedback as a substitute for contributions from work that has been produced in accordance with a predetermined work agreement.…”

Analisis Karier Jabatan Operator CNC Lulusan SMK Teknik Pemesinan pada Industri Manufaktur

“…Gaji merupakan upah yang diberikan perusahaan oleh tenaga kerja yang sesuai perjanjian yang telah disepakati bersama (Chaudhry et al, 2017). Gaji tenaga kerja merupakan hasil, upah, dan balasan dari pekerjaan yang telah dilakukan (Widyanata et al, 2019). Dengan hal ini maka dapat diformulasikan bahwa gaji merupakan bentuk dari upah, imbalan, dan balasan atas usaha yang dilakukan oleh tenaga kerja pada suatau pekerjaan di perusahaan.…”