ANALISIS VARIANS BIAYA PRODUKSI GULA UNTUK MENGUKUR EFISIENSI PABRIK GULA (STUDI KASUS: PG WONOLANGAN PT PERKEBUNAN NUSANTARA XI)

Abstract

The research aimed to find out planning and production cost controlling of Wonolangan Sugar Factory in 2020 with production cost analysis. While this research was based on the need of planning and production cost controlling in order to have its cost not more than compenies’ budget. Moreover, production cost variant analysis could be applied in production cost controlling. The research was case-study at Wonolangan Sugar Factory. Furthermore, the instrument used interviews, obeservation and documentation. Additionally, the data analysis tehnique used descriptive analysis with variant analysis, The result concluded tahat the production cost variant of Wonolangan Sugar Factory showed an unprofitable variant. This could be shown as its cost of raw materials for about Rp. 3.758.368.900 was unprofitable. Likewise, the cost variant of direct labor for about Rp. 259.191.604 was unprofitable. Similarly, the cost variant of the overhead factory for about Rp310.922.206 was unprofitable. In addition, the cost variant of raw materials was uncontrollable since it was over companies’ limitations. On the other hand, cost variant of direct labor and factory overhead were still controlled as it was under companies’ limitations.
Keywords: variant, cost, production cost