摘要：The company always aims to achieve maximum benefit with minimumproduction costs. If the actual cost was greater than the standards established bythe company, it will result in expenditures in excess of production costs thanbudgeted costs. Management of these deviations can be detected in the activitiesfor which cost the company deviates from the specified fee. On ScientificWriting, the author aims to calculate the difference between standard costsdetermined by the company with the actual costs incurred and to determine thecause of such difference occurs. After conducting research and analyzing it, theauthor can conclude that the company has not produced efficiently so that it canbe said raw material cost difference of rose essence bread company is not goingwell, this can be seen from the large difference in total than the total loss is thedifference between profitable.
