摘要：Mardonuts CV is one of the manufacturing industry in the field ofmanufacturing various kinds of cakes. In the production activities carried out bya company must take cost of production, ranging from materials processing tobecome finished products ready for sale. In the case of controlling productioncosts, the cost can be used as a reference standard for the management, so as toknow the costs that should be spent to produce a good. The author chose theproblem of production cost difference analysis as a means of covering costspenggendalian raw material costs, direct labor costs and factory overhead costs.The purpose of this scientific writing is that companies can control costsincurred to produce a good. To meet these objectives authors collected datarelated to the writing of the required standards of production cost data and actualproduction cost data used by the company. The results of the discussion showedthat in January of 2006 CV Mardonuts obtain mengguntungkan difference in allthe production costs of raw materials, direct labor costs and factory overheadcosts.
