ABSTRACT. Keywords: Standard cost, and cost production control. vii

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1 ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can be used are standard. Determination of standard costs can encourage management to improv efficiency and effectiveness cost and production process to achieve the established standard. And this standars costcan be a guide to deternine the cost of which should occur in the production process. The result of study showed that the bakery had to apply the standard cost as a tool to control production cost, although the application according to experience. Seen from the difference in the cost of factory overhead is Rp , but overall the bakery X was able to control the cost of production. The bakery X needs to conduct further analysis in order toovercome difference that can occur. Keywords: Standard cost, and cost production control. vii

2 ABSTRAK Penelitian ini menggunakan metode anaisis deskriptif dan analisis varians. Tujuan penelitian ini adalah untuk menganalisis pengunaan biaya standar dalam meningkatkan pengendalian biaya produksi pada pabrik roti X. Metode yang dapat manajemen gunakan dalam pengendalian biaya produksi adalah biaya standar. Penetapan biaya standar dapat mendorong manajemen untuk meningkatkan efisiensi dan efektifitas biaya dan proses produksi untuk mencapai standar yang telah ditetapkan. Penetapan biaya standar dapat menjadi pedoman untuk mengetahui biaya yang seharusnya terjadi dalam proses produksi. Hasil dari penelitian menunjukkan bahwa pabrik roti X sudah menerapkan biaya standar sebagai alat untuk mengendalikan biaya produksi, meskipun penerapannya menurut pengalaman sebelumnya. Terlihat dari adanya selisih di bagian biaya overhead pabrik sebesar Rp , tetapi secara keseluruhan pabrik roti X sudah dapat mengendalikan biaya produksinya. Pabrik roti X perlu melakukan analisis lebih lanjut agar selisih yang terjadi bisa diatasi. Kata-kata kunci: Biaya standar, dan pengendalian biaya produksi viii

3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiv DAFTAR TABEL... xi DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II TINJAUAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Biaya Pengertian Biaya Klasifikasi Biaya... 9 ix

4 Biaya Produksi Pengertian Biaya Produksi Penggolongan Biaya Produksi Biaya Standar Pengertian Biaya Standar Jenis Biaya Standar Kelebihan Biaya Standar Kekurangan Biaya Standar Kegunaan Biaya Standar Menetapkan Biaya Standar Efisiensi,Varians, Efektifitas Pengertian Efisiensi, Efektifitas, Varians Penyebab Varians Analisis Penyimpangan Biaya Sesungguhnya dari Biaya Standar Analisis Selisih Biaya Bahan Baku Analisis Selisih Biaya Overhead Pabrik Analisis Selisih Biaya Tenaga Kerja Pengendalian Biaya Produksi Pengertian Pengendalian Biaya Produksi Proses Pengendalian Biaya Produksi Rerangka Pemikiran x

5 BAB III METODE PENELITIAN Objek Penelitian Pabrik Roti X Sejarah Singkat Pabrik Roti X Struktur Organisasi Pabrik dan Deskripsi Kerja Pabrik Roti X Metode Penelitian Pabrik Roti X Jenis Penelitian Pabrik Roti X Jenis Data Teknik Pengumpulan Data Metode Analisis Varians Analisis Varians...40 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Penggolongan Biaya Produksi Pabrik Roti X Biaya Bahan Baku Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Proses Produksi Penetapan Standar Biaya Produksi Pabrik Roti X Standar Biaya Bahan Baku Pabrik Roti X Standar Biaya Tenaga Kerja Langsung Pabrik Roti X Standar Biaya Overhead Pabrik Roti X Standar Biaya Produksi Pabrik Roti X Biaya Produksi Sesungguhnya Pabrik Roti X xi

6 Biaya Bahan Baku Sesungguhnya Pabrik Roti X Biaya Tenaga Kerja Langsung Sesungguhnya Pabrik Roti X Biaya Overhead Pabrik Sesungguhnya Pabrik Roti X Biaya Produksi Sesungguhnya Pabrik Roti X Peranan Biaya Standar Dalam Meningkatkan Pengendalian Efisiensi Biaya Produksi pada Pabrik Roti X Analisis Selisih Biaya Produksi Pabrik Roti X Analisis Selisih Biaya Bahan Baku untuk Roti Manis Pabrik Roti X Analisis Selisih Biaya Tenaga Kerja Langsung untuk Roti Manis Pabrik Roti X Analisis Selisih Biaya Overhead Pabrik untuk Roti Manis Pabrik Roti X Pengendalian Biaya Produksi Pengendalian Biaya Bahan Baku Pengendalian Biaya Tenaga Kerja Langsung Pengendalian Biaya Overhead Pabrik Pembahasan Analisis Selisih Biaya Produksi BAB V SIMPULAN DAN SARAN Simpulan Saran xii

7 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xiii

8 DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Pemikiran Gambar 3.1 Struktur Organisasi xiv

9 DAFTAR TABEL Halaman Tabel 4.1 Standar Harga Bahan Baku Tabel 4.2 Total Kuantitas Produksi Standar Tabel 4.3 Total Biaya Bahan Baku Standar Tabel 4.4 Total Jam Tenaga Kerja Langsung Standar Tabel 4.5 Biaya Overhead Pabrik Standar Tabel 4.6 Standar Biaya Produksi Tabel 4.7 Total Kuantitas Produksi Sesungguhnya Tabel 4.8 Total Biaya Bahan Baku Sesungguhnya Tabel 4.9 Total Jam Tenaga Kerja Langsung Sesungguhnya Tabel 4.10 Biaya Overhead Pabrik Sesungguhnya Tabel 4.11 Biaya Produksi Sesungguhnya Tabel 4.12 Perhitungan Selisih Harga dan Selisih Kuantitas Tabel 4.13 Perhitungan Selisih Tarif Upah dan Selisih Efisiensi Upah Tabel 4.14 Perhitungan Selisih Biaya Produksi xv

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