ANALYSIS OF PRODUCTION COST DEVIATIONS IN SME TOFU FAMILY MEDAN POLONIA IN 2022
Keywords:
Production Cost Deviations, Budget, Realized Production CostsAbstract
This research aims to find out how to analyze deviations in production costs in UKM Tahu Keluarga Medan Polonia. The population and sample of this research is budget data and the realization of tofu production costs for January - December 2022 using qualitative analysis techniques, namely descriptive which focuses on deviations in raw material costs, deviations in labor costs and deviations in factory overhead costs.The results of this research show that UKM Tahu Keluarga Medan Polonia has set production cost standards, but in determining them they have not paid attention to changes that may occur in raw material costs, labor costs and factory overhead costs. The deviation in raw material costs in 2022 is unfavorable amounting to IDR 78,356,072 due to a difference in raw material prices of IDR 51,269,421 and a difference in raw material quantity of IDR 27,086,650. Deviations in labor costs in 2022 are unfavorable amounting to IDR 10,150,000, consisting of a wage rate difference of IDR 1,605,100 and a wage efficiency difference of IDR 8,544,900. Deviations in factory overhead costs in 2022 are unfavorable amounting to IDR 2,783,600, due to a difference in expenditure of IDR 4,441,673, a capacity difference of IDR 114,097 and an efficiency difference of IDR 7,339,374.References
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