摘要：Principal purpose of cost accounting for the calculation of cost of production. Incost accounting, the accounting process is intended to collect, classify, andpresent the cost data that have occurred in the past (historical cost) as well asone of the main objectives is to control costs. Cost control can be done bycomparing the costs should be incurred with actual costs. Cost control requires abenchmark or standard as the basis used as a control measure. Costs are used asbenchmark in this control is referred to as the standard cost. The purpose of thisstudy was to determine the extent to which the role of controlling costs,particularly operating costs in the production activities of a company, know theprocess of implementation of the company's cost control, cost control andthe effect on operating profit optimization.. After doing the calculations andanalysis, turned out to PT Pelita Air Service obtained the profit generated fromoperations amounting to USD 42.336 billion, -. This is because the control ofoperating costs goes well, effectively and efficiently.
