摘要：Standard costs are costs that are determined in advance which is the amount ofcosts that should be removed to make one unit of product or to fund certainactivities, under the assumption that economic conditions, efficiency, and otherfactors. Raw material costs is the cost element that most often experiencechanges in the price of the course affect in controlling production costs,especially in determining the actual costs and standard costs. The purpose of thisstudy is to determine the extent to which raw material standard cost system usedby the company has played an important role in controlling the cost of rawmaterials. In this study, the authors analyze the difference in cost of rawmaterials by using model calculations from the difference, the two difference,and three differences. After calculation and analysis, it turns out CV. LatansaFrame Collection obtaining raw material cost advantage of Rp7.516.750, -. Thisis because standardized raw material costs higher than the real cost of rawmaterials
