摘要：Production costs in the development of the business world today plays a bigrole, especially in the face of problems that must be faced by a company that isabout the efficient use of economic resources either directly or indirectly beassociated with the sale or acquisition profit for allow the emergence of the costsin a production process. One is to be discussed in scientific writing is related toproduction costs and its impact in any profits or losses that might arise. Thepurpose of scientific writing is to know whether there is any difference instandard production costs with actual production costs consisting of: the cost ofRaw Materials, Direct Labor costs, and factory overhead costs by using one,two, and three differences and whether the cost of production standards can runefficiently.. 37 652, resulting in efficiency in the use of raw materialsproduction. While the difference in direct labor costs and loss of Rp.17.548.569.Difference in total actual factory overhead costs amounted to Rp.2.723.915.
