{"title":"Penetapan Biaya Standar Sebagai Pengendalian Biaya Produksi Pada Avos Coffee And Resto Medan","authors":"Magdalena Zega, Zulia Rifda Daulay","doi":"10.55338/jeama.v2i2.77","DOIUrl":null,"url":null,"abstract":"Avos Coffee and Resto Medan produces 1,000 cups of coffee every day with a predetermined sales target. However, this target is difficult to achieve and uncontrolled production costs can reduce profits, so control is needed. The aim of this research is to analyze the application of standard costs to control production costs at Avos Coffee and Resto Medan. This research is a descriptive qualitative research using data on actual production costs and standard production costs with one difference model deviation analysis calculations. Data collection techniques using observation, interviews and documentation. The results of this research show that the implementation of standard costs that has been carried out at Avos Coffee and Resto Medan is not optimal, this is because the main indicators are raw material costs, direct labor costs and factory overhead costs which are quite optimal. However, there were adverse deviations in raw material costs caused by price increases in December, causing them to be less than optimal, while direct labor costs and factory overhead costs were in a fairly optimal condition. Even though it is not optimal and there are many obstacles experienced, Avos Coffee and Resto Medan is able to maintain its business and continue producing. So by implementing these standard costs, Avos Coffee and Resto Medan can maintain its consistency and become better in the future.","PeriodicalId":518271,"journal":{"name":"Jurnal Ekonomi, Akutansi dan Manajemen Nusantara","volume":"34 5","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ekonomi, Akutansi dan Manajemen Nusantara","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55338/jeama.v2i2.77","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Avos Coffee and Resto Medan produces 1,000 cups of coffee every day with a predetermined sales target. However, this target is difficult to achieve and uncontrolled production costs can reduce profits, so control is needed. The aim of this research is to analyze the application of standard costs to control production costs at Avos Coffee and Resto Medan. This research is a descriptive qualitative research using data on actual production costs and standard production costs with one difference model deviation analysis calculations. Data collection techniques using observation, interviews and documentation. The results of this research show that the implementation of standard costs that has been carried out at Avos Coffee and Resto Medan is not optimal, this is because the main indicators are raw material costs, direct labor costs and factory overhead costs which are quite optimal. However, there were adverse deviations in raw material costs caused by price increases in December, causing them to be less than optimal, while direct labor costs and factory overhead costs were in a fairly optimal condition. Even though it is not optimal and there are many obstacles experienced, Avos Coffee and Resto Medan is able to maintain its business and continue producing. So by implementing these standard costs, Avos Coffee and Resto Medan can maintain its consistency and become better in the future.
Avos Coffee and Resto Medan 每天生产 1,000 杯咖啡,并预定了销售目标。然而,这一目标很难实现,不加控制的生产成本会降低利润,因此需要进行控制。本研究旨在分析 Avos Coffee 和 Resto Medan 应用标准成本控制生产成本的情况。本研究是一项描述性定性研究,使用实际生产成本和标准生产成本的数据,并使用一个差异模型偏差分析计算。数据收集技术采用观察、访谈和文献记录。研究结果表明,Avos Coffee and Resto Medan 的标准成本执行情况并不理想,这是因为主要指标是原材料成本、直接人工成本和工厂间接成本,这些指标都相当理想。然而,由于 12 月份价格上涨,原材料成本出现了不利的偏差,导致原材料成本低于最佳水平,而直接人工成本和工厂间接成本则处于相当理想的状态。尽管不是最佳状态,也遇到了许多障碍,但棉兰 Avos Coffee and Resto 仍能维持业务,继续生产。因此,通过实施这些标准成本,Avos Coffee and Resto Medan 可以保持其一致性,并在未来变得更好。