Analisa Varians biaya produksi pesanan pada PT. Dewi Samudra Kusuma Solo

Oleh :
Hanalisa Mardhani - F3304169 - Fak. Ekonomi dan Bisnis

ABSTRAK PT Dewi Samudra Kusuma is a garment and textile company. This company produces some kinds of cloth, as for sport, t-shirt, blouse, jacket, etc. This company using standard cost system. This system gives guidance to executing the certain activity, so it will enable for the company to reducing the cost by repairing production method, labors election, and the other activities. The aim of variance analysis at this research is to measuring the effectiveness of production cost. It is effective or not, will determine by the variance from production cost between standard production costs with the actual production cost. This research used two variance methods to analysis the variance between raw material cost and direct labor cost. Eventhough in the analysis of variance factory overhead cost used three variance methods because it will produce variance analyze more circumstantial than two variance methods. The variance production cost analysis at PT. Dewi Samudra Kusuma showed that there were some variance raw material costs, direct labor costs, and the factory overhead costs. In the raw material, the author found the material price variance Rp. 3.595 (favorable) and material quantity variance Rp. 3.200 (favorable). It means that the company can be controlling the raw material effectively. In the direct labor cost, there were labor rate variance is paid off and labor efficiency variance Rp. 8.003.100 (favorable). It means that the company can be controlling direct labor cost effectively. In the factory overhead cost, there was spending variance Rp. 3.250.906 (unfavorable), capacity variance Rp. 105.978 (unfavorable), and efficiency variance Rp. 5.366.908 (favorable). It means that the company unless effective to control factory overhead cost. The result of this research, be a base for the author to giving recommendation for PT. Dewi Samudra Kusuma, that the company needs to using production capacity by optimal and need some effort to increase amount of unit order in this periods for using production capacity maximally, so there is no out of job capacity and make the company suffer loss. Key Words : the analysis variance production cost of job order