Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi Pada Ud. Keripik Madani Kota Ende
Year: 2025
Type: article
Abstract: This study examines the implementation of a standard costing system in controlling production costs and determining the Cost of Goods Sold (COGS) at UD. Keripik Madani in Ende City. The standard costing method allows management to compare standard costs with actual costs to identify variances and take necessary actions to control costs. The study uses a descriptive qualitative approach, collecting data through direct observation, documentation review, and interviews with owners and employees involved in production and cost reporting. The findings indicate that the implementation of a standard costing system has a positive impact on controlling production costs, with a favorable variance of IDR 32,641,344. This variance is mainly attributed to raw material costs, which were IDR 144,000,000 lower than the standard cost of IDR 158,400,000, and well-controlled factory overhead costs. Labor costs were in line with established standards, resulting in no significant variance. The study concludes that implementing a standard costing system enables UD. Keripik Madani to control production costs more efficiently, minimize waste, and maximize profitability. By consistently applying standard costing, the company can evaluate operational performance, identify areas for improvement, and make informed decisions to maintain competitiveness in a dynamic market. Abstrak. Penelitian ini bertujuan untuk mengetahui perhitungan Harga Pokok Produksi (HPP) dan penerapan standar biaya dalam pengendalian biaya produksi pada UD Keripik Madani Kota Ende. Data dikumpulkan melalui observasi, dokumentasi, dan wawancara, kemudian dianalisis secara kuantitatif dengan metode Standard Costing. Hasil menunjukkan UD. Keripik Madani ini berhasil menerapkan sistem standar biaya untuk mengendalikan biaya dan meningkatkan efisiensi. Terdapat varians favourable sebesar Rp 32.641.344, terutama dari penghematan biaya bahan baku dan overhead pabrik. Biaya bahan baku aktual Rp 144.000.000 lebih rendah dari biaya standar Rp 158.400.000, sedangkan biaya tenaga kerja sesuai standar. Biaya overhead pabrik aktual juga lebih murah. Kesimpulan dari penelitian ini adalah penerapan biaya standar dapat membantu UD. Keripik Madani Kota Ende mengendalikan biaya produksi secara efisien, meminimalkan pemborosan, dan memaksimalkan profitabilitas usaha. Dengan penerapan biaya standar yang konsisten, UD. Keripik Madani Kota Ende dapat mengevaluasi kinerja operasional, menentukan titik perbaikan, dan membuat keputusan bisnis yang lebih tepat guna menjaga daya saing usaha di tengah dinamika pasar yang terus berubah.
Institution: University of Nusa Cendana
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413856204
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