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Andy Lisa Chomy
STIE Muhammadiyah Tanjung Redeb
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Selisih Biaya Produksi Pada UKM Krupuk Ikan Cita Rasa Di Kecamatan Talisayan Andy Lisa Chomy
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.396 KB) | DOI: 10.53640/jemi.v19i2.698

Abstract

Abstract :            The purpose of this research is to know the results of the analysis obtained from the difference between the standard costs of production with the actual costs of production and to know the cause. The usefulness of this research is can be used for information for business management to making process related to bending the costs of production or the efficiency the costs of production. Based on the data research in UKM Krupuk Ikan Cita Rasa acquired the profitable about Rp .11.464.006,-. The differenced was caused by volume and price materials changes. From the data above can be concluded that hypothesis can be accepted because of the analysis results of the difference between the standard cost it was greater than the factual cost proven by the cost production calculated gain Rp 11.464.006 , -. Keywords : Production Cost, UKM
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