摘要:The author gives the title of Standard Material Cost Method A Difference TwoThree Difference Difference And Bread Factory Mayan Excellent. Within thisstudy aims to determine the calculation of the difference between the standardraw material costs with actual costs of raw materials with a difference method,two differences and three differences. And determine the cause of suchdifference. The author obtained data with the standard raw material costs of rawmaterial costs indeed by doing a direct interview to the factory owners andemployees of the production, and to conduct research literature that is bycollecting data and studying the books and as well as records relating to theobject of research. In analyzing the raw material cost difference between themethods of one writer compared the differences, two difference, and threedifferences. From the calculation of the difference of those methods the authorrecommends that the factory owners use the three methods because thedifference is more obvious and can exercise control and supervision moreeffective.