ANALISIS VARIANS BIAYA PRODUKSI SEBAGAI ALAT UNTUK MENGUKUR TINGKAT EFISIENSI BIAYA PRODUKSI PADA PT. SUMATERA TOBACCO TRADING COMPANY

Abstract

For manufacturing companies whose main activity is production, production costs are the largest cost component. Production costs are costs incurred by the company in order to process raw materials into finished goods to get profits. In achieving the efficient use of production costs, it is necessary to plan costs in accordance with the conditions of the company. Planning is a process that will enable the company to adapt to existing threats and opportunities. The preparation of a good production cost budget will help the company in effective cost leadership. Cost control can be done through setting a production cost budget where the budget allows management to make regular comparisons of the plan with the actual results set. The difference between the budget and its realization is what is called the difference or variance. The variance between the budget and its realization can be in the form of favorable deviations, namely if the realization is smaller than the stipulated budget and unfavorable variances occur if the realization is greater than the stipulated budget. PT. Sumatra Tobacco Trading Company is a company that has a complex production cost component and is an important component in its business activities in order to earn a profit. To analyze the efficiency of production costs, the variance of production costs can be used as a testing tool. By doing the analysis of variance, it will be able to know the cause of the variance. And from the results of the analysis of variance is expected to be used by the company in taking policies in the next period so that the company is more efficient in planning production costs in maximizing profits.