Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Meldi Handayani
Universitas Ibn Khaldun
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory Meldi Handayani; Rahmat Mulyana Dali; Rasiman Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7208

Abstract

Standard costs are costs that should be incurred to make one unit of product specified at the beginning of the period. Standard costs become a benchmark for controlling a company's production costs. The purpose of this study is to analyze using standard costs as an effort to support production cost control. This study uses a descriptive type of research with a quantitative approach. This research focuses on controlling production costs by analyzing the actual costs. Documentation interviews and field observations are data collection techniques used. The results of the research on testing production samples at the PT Goodyear Indonesia Laboratory illustrate that the standards applied have not been able to control the cost of testing production samples. The cause of this is data failure in the sample compound which makes repeated sample tests, so that there is an increase and increase in the use of raw materials and an increase in electricity usage. Companies should review the manufacture of compounds in order to be more detailed and thorough so that the goods produced do not fail when testing samples.
Co-Authors Rahmat Mulyana Dali Rasiman Rasiman