# Jurnal Department of Accounting Universitas Muhamadiyah Malang

## ANALISIS BIAYA STANDAR BAHAN BAKU SEBAGAI ALAT PENGENDALIAN UNTUK MENINGKATKAN EFISIENSI BIAYA BAHAN BAKU PADA PT. KEMAJUAN INDUSTRINDO DI MALANG

Tri Indrawati

### Abstract

Companies are built to reach certain purposes that have already been established. One of those purposes is to achieve a maximum profit with a minimum expense. In order to achieve it, the companies have to know and consider certain aspects of companies development, and also deviations that happen either in inside or outside the companies.
This research is a descriptive research done at PT. Kemajuan Industrindo Malang entitled. ?An Analysis of Standard Cost Raw Materials as a Control For Increasing The Efficiency of Real Materials Cost?.
The objective of this research is to find out the concrete figure of standard cost as a control to increase the efficiency of raw materials cost in a company, then we analyze it.
The data analysis used by the research writer is the analysis of raw materials cost difference which as follows :
1. The difference of raw materials cost
SH = (HS ? HSt) x KS
2. The difference of raw material quantity
SK = (KS ? KSt) x HSt
The result using the analysis of raw materials cost different is as follows : in 2000, the unprofitable difference occurs which is amount Rp. 3.143.250 (UF). The calculation is amount Rp. 2.929.230 (UF) for the raw materials cost difference and amount Rp. 214.020 (UF) for the raw materials quantity difference. While in 2001, the profitable difference occurs that is amount that is amount Rp. 4.179.960 (F). The calculation is amount Rp. 4.779.204 (F) for the raw materials cost difference and amount Rp. 590.244 (UF) for the raw materials quantity difference.
Based on the conclusion above, the research writer suggests that every company should conduct the difference analysis so that they can know the deviations which happen. Besides, the companies should revise their standard at least once during 3 or 6 months under, instable economical condition so that the efficiency can be achieved.

Keyword : ANALISIS BIAYA; EFISIENSI BIAYA