摘要：Raw materials were basic materials that made up a product. In using rawmaterials companies need to know the costs incurred. The calculation of thedifferences in cost of raw materials needed to know to find out the differencearising from the difference between the cost of raw materials with standardizedraw material costs in producing a number of units or a specific unit. The wrtiterconducted the research by calculating the difference in price and quantity ofstandard raw material with actual raw material occurs by using one, two, andthree differences. After conducted the research and analyzed it, the author drewthe conclusion that in 2002 there will occur the differences in the price of rawmaterials at favorable period I, period II and period IV, due to the actuall priceof raw materials lower than the standard raw material prices. While theprofitable difference in the Period III occurred because of the price of actuallraw materials higher than the standard raw material prices. The high prices ofraw materials were caused by the raw material prices which became higher.Quantity (usage) differences were not profitable in the period I, period II and IVperiod occured because of two factors; first, many technical failure factors inproduction process caused by engine failure. Second, were the non-technicalfactors due to the labor who had not trained yet. While the difference in thequantity of favorable third period occurred after the introduction of continuousimprovement in terms of technical and non technical.
