摘要：CV Mardonuts is one of the manufacturing industry engaged in manufacturingvarious kinds of cakes. In the production activities carried out by a companywould require the cost of production, ranging from materials processing tobecome finished products ready for sale. In terms of controlling productioncosts, standard costs can be made by reference to management, so that can knowthe costs that should be released to produce a good. The author chose theproblem of production cost difference analysis as a tool penggendalian costsinclude the cost of raw materials, direct labor costs and factory overhead costs.The purpose of this scientific writing is that the company is able to control thecosts incurred to produce a good. To meet this goal the authors collected datarelated to the writing of the required standard production cost data and actualproduction cost data used by the company.
