摘要：ABSTRACT :Problems in scientific writing is a deviation or difference to the cost of rawmaterials, labor costs and factory overhead costs to products slippers duringJanuary, February, March 2006.Selanjutnya what the causes of these deviationsand haln things should be done by the company deal these deviations. Theobjective is to examine the deviation from the cost of raw materials, labor costs,factory overhead costs, and to discover the cause of such difference. Afterconducting research and analyzing it, the writer can know that this company hadbeen operating this efisien.hal seen from the statement of income from each yearthat shows keuntungan.dan dikerenakan excess profits are also more comparedto the excess loss. (1999 2006 Bibliography).
