ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA USAHA PENGRAJIN SEPATU TEMPAHAN “TIKKO” MEDAN

WAHYUL . (SEKOLAH TINGGI ILMU MANAJEMEN SUKMA, MEDAN)

JURNAL ILMIAH SIMANTEK
Vol 3 No 2 (2019): JURNAL ILMIAH SIMANTEK

In business activities, as well as the industrial sector various irregularities are bound to occur. Business managers certainly try to minimize irregularities when sufficient data is available. Likewise, the budget for the "TIKKO" shoe business budget is prepared based on predetermined standard costs which include the use of raw material costs, labor and other indirect expenses, but the standard costs that have been determined with actual costs have never been analyzed. The research conducted is quantitative descriptive, and the type of data used is secondary data. By comparing the budget data planned with the sales realization and operational costs report data.The results of the study show that for income and raw material costs, overall direct labor wages are good, even though there are deviations in income and costs, both favorable and unfavorable.