摘要：Analysis on the difference in the cost of raw materials is to calculate the ratiobetween the actual price or quantity with the standard price or quantity. If thestandard price is greater than the actual price, the company will earn profits.Otherwise, if the standard price is less than the actual price, the company sufferslost. Therefore, the writer calculates and analyzes the difference in cost ofmaterials that occur. The writer conducted this research for the purpose ofcalculating and analyzing the difference in raw material costs between standardcosts and actual costs to find and analyze both price and quality deviations fromthe difference in the raw material cost and to control the cost in order to avoidextravagant cost on raw material. From the analysis, the writer could concludethat the disadvantaging difference in price and quantity happened. This does notmean that the control on the cost did not work properly. However, even thedifference between price and quality was not beneficial, but the deviationpercentage was still at the companys tolerable point. Therefore, it can be saidthat the control on the cost still functioned properly.
