文章基本信息

标题：RAW MATERIAL STANDARD COSTS ONE, TWO, THREE DIFFERENCES METHOD ON EXCELLENT MAYAN BREAD FACTORY
本地全文：下载
作者：Gabe Lidia ; Suryandari S Utami
期刊名称：Diploma Program - Financial Management
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：The author gives the title Raw Material Standard Costs using One, Two, ThreeDifferences Method on Excellent Mayan Bread Factory. The aim is to determinethe calculated difference between the standard raw material costs with actualcost of raw materials with a difference method, two and three differencedifference and to know the factors cause of the difference. Authors obtain theraw material cost data standards with the real raw material costs by doing adirect interview to the factory owners and employees of production, as well aslibrary research is to gather data and study as well as books and records relatingto the object of research. In analyzing the difference of raw materials cost, thewriter compares one, two, and three differences method. In calculating thedifference between the three methods is the total difference which occurred thesame happens in number, the difference occurs in how the calculation is themethod of calculating a difference of only raw material cost difference betweenstandard and actual cost of raw materials, two methods are the difference inprice difference and the difference in quantity, method of three is the differencein price difference, the difference in quantity, and the difference in thecombined. From the results of three methods of calculating the difference in theauthors suggested that the factory owners use the three methods because it ismore obvious difference and can make control and more effective supervision