Analisis Biaya Standar Sebagai Alat Pengendalian Biaya Tenaga Kerja Langsung pada PT Masaiki Jakarta

Abstract

Setting wage rate standards based on the company's ability or agreement between employees and the company as well as the average wages of employees in the past, Efficiency standards are set by looking at the actual performance of a worker. The research method used in this research is descriptive with quantitative approach. The research data used in this study is secondary data. Data sources that do not directly provide data to data collectors, The difference in direct labor costs that occur in PT Masaiki is profitable. Although the difference in profitability in direct labor cost control is not necessarily an optimal profitable difference, but if the company uses standard costs with continuous / continuous analysis of differences in direct labor cost control then the direct labor costs that must be incurred by the company will be low and low costs will increase the profit so that optimal profit will be achieved by the company.