<![CDATA[MSMEs play a vital role in the Indonesian economy; however, many have yet to optimally implement standard costing, leading to difficulties in planning and controlling production costs. This situation is evident at Fried Smile Chicken, an MSME that continues to experience variances between standard and actual costs. This study aims to analyze the application of standard costing as a tool for planning and controlling production costs at Fried Smile Chicken and to identify the variances between standard and actual costs. A qualitative descriptive approach was employed. Data were gathered through interviews, observation, and documentation, covering raw material costs, direct labor costs, and factory overhead costs. Analysis was conducted by comparing standard and actual costs using the single-variance analysis method. The results indicate a favorable variance of Rp2,017,650 for raw material costs, whereas cooking oil costs showed an unfavorable variance of Rp131,250. Direct labor costs exhibited an unfavorable variance of Rp999,840 due to employee bonuses. Meanwhile, factory overhead costs showed no variance, as the standard and actual costs were identical at Rp13,481,666. This study focuses on the implementation of standard costing for both planning and controlling production costs within a fast-food MSME—specifically Fried Smile Chicken—and examines the formulation and evaluation of standard costs as a basis for identifying variances and making managerial decisions.]]>
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