ANALISIS PENGENDALIAN BIAYA PRODUKSI PADA PG LESTARI PATIANROWO

The purpose of the research was to measure the sugar-making production cost control on PG Lestari Patianrowo by using an analysis of the difference. Analysis tool used is the difference in the analysis. For the calculation of the difference in the cost of raw materials and the difference in labor costs using model analysis of the difference between the two, each of which consists of the difference between the price of the raw materials and raw material usage for the difference in calculation of the difference between the raw material and the difference in fares direct wages and indirect wage efficiency difference for calculation of the difference between the cost of direct labor. As for the calculation of the difference between factory overhead costs using model analysis of the difference of the three consisting the difference in spending, the difference in capacity and the difference in efficiency. Based on the results of the calculation analysis of the difference can be noted that unfavorable difference occurs at the price difference of raw materials caused by the soaring cost of transport wages and slash the sugar cane to the mill, the wage rate increments caused directly by remains of normal wages on employees were given despite the machine stopped and the difference in capacity caused by the large number of idle capacity that is effected by the limited land owned by PG as well as delay raw materials to enter the factory because public transportation was disrupted by the presence of community activities (factors that cannot be controlled). But the difference is still controlled by the company. So for the overall cost of production, Sustainable sugar factory is still efficient.