Evaluasi Biaya Standar dalam Pengendalian Biaya Produksi (Studi Kasus pada PT.PG. Rajawali, Subang).

ABSTRAK
(

!
)
)

6
'0
)

'
)

1
)

6$ (
)
6

6

)
)
)

'

!

)
)

6

!)
)

)
)

'

6$
) !

)

)
)

'

. (
)

)
)

)

$

)
'
6
$
Dari atalisis selisih biaya bahat baku hasiltya metguttutgkat
#
$"7"$8 $9: !
)
)
# 7:$ ""$ :!
)
'0
)
# :$97 $:9"$ 9 $
;
1
6

)
'
'
'
)
)
'
)
1
) !
$
)
'
)
$5
0
!
)
$

6

5

)

1. )
)
)

! )

'

!

)

)
)

6

)
)

'0

$

vii
Universitas Kristen Maranatha

!

1
;
;& >$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$0
&?*&# =&

&#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$@

&?*&# *& % (%/ &;4

6

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$9

*

$7 5

(

(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7

& >> *>/ &4&/ (4 *&5&$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$
$ (

%0

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$ (

&

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$9

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$:
$9$

6

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$:

viii
Universitas Kristen Maranatha

$9$ 5

6

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$8

$9$ $

; )

('

$9$ $

; )

A'

$9$ $9

; )
( )

<

; )

(

$9$ $

; )

5

$7 &

0

%0

('

$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$9$ $7

&

$

!( '

$$$$$$$$$$$$$$$$$$$$$$$$$$$$"

'

&

$$$$$$$$$ 9
!

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 9

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7
$7$ (

&

$7$ *

?

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7
&

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$ $ (

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$ $ $
$ $ $

5

$ $ $9

0

$ (

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ :

<

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ :

( )

('

$ $ (

<

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

$ $ *

(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "

$ $9 ?

(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "

$ $7 (
$ $7$ (

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

(

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

ix
Universitas Kristen Maranatha

$ $7$ ( '

(

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$ $7$ $ (
$ $7$ $ (

*

$ $7$ $9 (
$:

0

<

$$$$$$$$$$$

<

$$$$$$$$$$

( )

$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $
$:$ (

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$:$ 5

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 9

$:$9 5

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 9

$:$7

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7

$:$

A

$8 &

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$:$ $

A

$:$ $

A

$:$ $9

A

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $
*

(

5

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $ :

0

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ "
$$$$$$$$$$$9

$8$ &

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$ $

'

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$ $

'

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$ $9

'

*

$8$ &

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9
*

$8$9 &

5
0

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9
( )

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$9$

'

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$9$

'

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9

$8$9$9

'

*

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9:

$8$9$7

'

%

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$98

x
Universitas Kristen Maranatha

$" ( )
$

& >>>

*

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$98

(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $9"

#

%*

9$

)

< => (%/%*>&/$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $79
(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$79

9$ $

(*$(=$#

9$ $ A

- $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$79

(*$(=$ #

- $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$77

9$ $ $ A $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$77
9$ $ $

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$77

9$ $9
9$

(*$(=$ #
(

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7

9$9

'

9$7 *

(

A

) $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7:

& >A ;& >< (%/%*>&/ &/ (%
7$ ;

- $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7

(

&;& &/$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7"

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7"

7$ $ (

<

7$ $ (

5

7$ $9 (
7$ $7

5
0

6

7$ $ $ ( '

( )
(*$(=$ #

7$ $ (

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$7"

('

<

$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7
-

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ :

(

'

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ :

xi
Universitas Kristen Maranatha

7$ $ $ &

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

7$ $ $ $ &

$$$$$$$$$$$$$$$$$$$$$$$$$ 8

7$ $ $ $ &

*

7$ $ $ $9 &
7$ $ ( 1
7$ (

*

)

0
(

(

('

('

(

7$ $ $

( )

$$$$$$
$$$$$$$$$$$$$$$$ $

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7

<

7$ $ $

*

7$ $ $9

5
0

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

<
( )

6

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

(

7$ $9 (

('

7$ $9$ ( '

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $ :

(

('

7$ $9$ &

('

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ :
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

7$ $9$ $ &

$$$$$$$$$$$$$$$$$$$$$$$$ 8

7$ $9$ $ &

*

7$ $9$ $9 &
7$ $7 ( 1
7$ $ %0

<

$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 7

7$ $ (

7$ $ (

5

*

0
(

('

(
('

5

<
( )

$$$$$$ "
$$$$$$$$$$$$$$$$$:

$$$$$$$$$$$$$$$$$$$$$$$$$$$$:

(
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$:

& A > (4