PERANAN ANALISIS SELISIH BIAYA OVERHEAD PABRIK SEBAGAI SALAH SATU ALAT PENGENDALIAN BIAYA

Abstract

Factory Overhead costs are costs in addition to the cost of production of diverse types. BOP identified very difficult, requiring accuracy cost to the product and it is very difficult to be controlled by the management. Therefore there is a need to plan and control the cost of the overhead is good. Control of factory overhead costs can be done in a way to compare between the actual BOP and BOP budget. Difference between them can be the difference between profit and loss difference. BOP difference when the results showed the difference between harmful, then the company should immediately explore the causes of difference, and soon find the best solution to address them. However, if the difference is the difference that the company should be able to mempertahankannya that need to be increased again. Keywords: Factory Overhead Costs, Actual Factory Overhead Costs, Budget Factory Overhead Costs