文章基本信息

标题：ANALYSIS OF DIFFERENCE IN COST CONTROL EFFORTS AS RAW MATERIALS IN THE PRODUCTION COSTS VARIANNA BAKERRY CV
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作者：Kartika Fitrianingsih ; Erny Pratiwi
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Corporate objectives to be achieved is to obtain a maximum of profit with thelowest possible cost. Achieving optimal profit can be done through effectivecost control in this case is the cost of raw materials. Controlling costs typicallyuse standard cost systems to reduce costs incurred by the company. In analyzingthe difference in cost of raw materials, the authors make comparisons betweenone method of difference, two foreign and three-difference method whichconsists of the difference in price, the combined quantity difference and thedifference between price and quantity, resulting from the use of this method wasthe same. If the price difference adds up to the difference of quantity, the resultis a difference method. So the conclusion can be drawn in the supervision andcontrol usage of the three methods is more beneficial difference. One is theseparation of responsibilities in each section, for example the difference in priceis the responsibility of the purchasing department, the excess quantity to be theresponsibility of the production and the difference in price / quantity of a sharedresponsibility purchasing function and the production function. Of course this allcould be accomplished if the company tried to increase resources and improveemployee surveillance and control of production so that all may go well andgood.