摘要：ABSTRACT :CV. Inti Jaya Industrial Ceramics is a company that sells plain white tiles ofsizes 30 x 30 cm with a normal capacity of 30 000 m2 or 330 000 units everyyear with the selling price of USD 22000.00 / m2. In terms of quantity,management set a high enough quantity for the year 2004 in a plain white tilesize 30 x 30 cm sold over 14 000 m2 or 154 000 units from the amountproduced as many as 27 220 m2 or 299 420 units in its making out the real totalcost of raw materials USD 166,800,000.00. After analyzing the difference inraw material costs indeed, there are raw material cost difference amounted toUSD 15,600,000.00, the excess quantity of raw material costs amounted to USD2,315,000.00 and the difference in price / quantity of raw material costsamounted to USD 195,000.00. From the results of the overall total cost ofmaterials known to show the difference between profit amounted to USD18,110,000.00. From the research that has been made to the CV.
