摘要:The objective is to determine whether there is a standard deviation of rawmaterial costs with actual costs of raw materials, whether the cause of thedeviation between the two types of such costs, and to offer an alternative way ofcontrolling the cost of raw materials through the analysis of raw material costdifference. Research or writing method used by writer is a research object,variable data in the form of interviews, and data collection methodvariables. After conducting research and analyzing it, the author can concludethat in PD. IMAGE SENSE for the production months of April 2007 occurreddeviation raw material costs, the deviation is profitable for USD 233 850 butthere is still an adverse deviation in some kind of raw material costs, this wasdue to fluctuations in market prices of raw materials and also due to failures inmanaging the machinery and equipment in good condition and raw materialsdestroyed by a poorly trained workforce