摘要：One of the main goals of production activities is to achieve optimum profits withthe use of economic resources owned by the company. This can be achieved bycreating new high-quality products, quality, and can attract consumers coupledwith cost control. Periods are used in scientific writing this in April-June 2008.to determine standards and actual costs incurred three difference method is used.The purpose of this research is to know the difference between the raw materialsused in the enterprise and to determine the extent to which the raw material ofcontrol effectiveness of the company. From the results of research conducted,the company obtained selish raw materials for the month of April amounted toUSD. 978 600, in May of Rp. June 297 000 and Rp. 1.1084 million.. While forthe deviation of quantity there in April on raw milk by 110%, in May in rawmilk by 115% and June at raw materials amounted to 120%.
