Production Cost Control Analysis with Standard Cost System

Abstract

This research purposes to analyze production cost control with a standard cost system at UD. Central Jaya Springbed in Probolinggo City. This research is a quantitative research with a descriptive approach. Data collection methods used are documents, interviews and observation. Data analysis methods are presented in the form of descriptions and numerical calculations using a standard costing system. The results showed that controlling production costs at UD. Sentral Jaya Springbed in January 2022 for springbed products with a size of 200 x 140 cm with specifications for springbed mattresses only, full sets, and full sets of purple foam which are profitable as shown by the cost of raw materials each showing a favorable difference (favorable) of IDR 111,000.00; IDR 311,000.00; and IDR 80,000.00. Direct labor costs show normal differences while factory overhead costs respectively show unfavorable differences of IDR 23,190.00; IDR 26,810.00; and IDR 5,337.00. Profitable difference in production costs at UD. Sentral Jaya Springbed Probolinggo City is caused by the standard production costs that are determined to be greater than the actual costs.