摘要:Management control is the process undertaken by management that theresources obtained and used effectively and efficiently within the framework ofthe implementation of basic straregi determined to achieve organizational goals.Standard costs are also used to measure management performance is directlyrelated to production activity. Performance is measured based on the ability ofmanagement in controlling and planning the production costs for raw materials,labor and factory overhead costs. With the existence of this writing it isunknown how far the cost benefits standar.penulis using production data whichconsist of direct production costs and factory overhead costs by doing a directinterview with the production of PT. Graphic reserved.