ANALISIS BIAYA STANDAR DALAM MENENTUKAN HARGA POKOK PRODUKSI STONEWARE BERBAHAN BAKU UTAMA LEMPUNG KALIMANTAN DAN MANFAATNYA BAGI KEPUTUSAN BISNIS PADA UPT PSTKP BALI – BPPT

Abstract

 Standard costing is predetermine cost which must expenditured to produce
unit product or to paid special operation. Standard cost systems was design to cost
control, be important tool  to evaluate judgement that was setting.  The aims of this
research were : (1) To knew cost of good manufactured stoneware that main raw
material of kalimantan blend by standard cost systems; and (2) To knew usefull of
standard costing for business decision.   The research results shew that : (1) Cost
of good manufactured stoneware that main raw material of kalimantan blend by
standard cost systems was various base on the composition use. The smallest cost
of good manufactured stoneware was XID composition about Rp  1.628,02 each kg
and the biggest was FRC-1 composition about Rp 2.028,68 each kg. Cost of good
manufactured stoneware by the standard cost systems was bigger than actual cost
systems, because there were different into computation ways of raw material, different
loading of direct labour cost, and different loading of manufacturing overhead cost,
except the XID composition was smaller; (2) Standard cost application is very useful
into business decision making for stoneware product, that is : a) As a tool of control,
b) As a tool of decision making, c)  As a tool of rational cost measurement, and d) As
a tool of recording cost economizing.