ANALISIS BIAYA STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA BAHAN BAKU PADA PT. EASTERNTEX PANDAAN

This type of research include the type of research and case studies conducted in one company in the hope of providing a detailed overview of the background, nature and typical characters of the case, that would probably be a matter of a general nature. The purpose of this study to analyze the process of setting standard costs of raw materials, raw material cost control processes in the company and the cost of the standard as a means of controlling the cost of raw materials at PT. Easterntex. The data used are secondary data which includes the cost of key raw materials and the cost of raw materials support. The data analysis technique used is the analysis of quantitative analysis, the calculation of the difference in the cost of raw material standards by using two difference. From the results obtained the information, that the process of determining the cost of a standard on PT. Easterntex is initiated from a determination of product specifications calico fabrics / Grey Fabric, a material consisting of prices of raw materials and auxiliary materials standards. Raw material prices are set based on the average price level of the list price set by PT. Easterntex, and other information related to changes in raw material prices. Raw Material Production PT.Easterntex obtained from local and imported. Process control raw material costs in the company by maintaining the quality of the raw materials obtained from local PT.Easterntex production and import. However, almost all of which are imported ingredients. Result using the analysis of raw material costs on the PT Easterntex Pandaan showed that the difference in prices of raw materials in a positive (gain) due to changes in foreign exchange rates erratic ups and downs in the market of foreign currency due to the mix of materials used purchased with an eye foreign currency is the U.S. dollar. while the difference in the quantity of raw material prices positive (gain) due to the efficiency of the production of raw materials for high precision and expertise for product produce calico fabrics / Grey Fabric with good quality and quality.