ANALISIS EFISIENSI BIAYA PRODUKSI GULA DI PT. PG CANDI BARU SIDOARJO

The sugar industry in Indonesia experiences closure or revitalization factory if it is inefficient in the use of resources. One of the resources that are important to the company is cost. Cost efficiency is a form of cost control that is carried out so there is no deviation in production costs. However, controlling costs that occur at PT. PG Candi Baru Sidoarjo often wastes costs against standard costs that have been previously set. One analysis that can be used to find out deviations or cost wastage is the analysis of the difference in variance. This research aims to identify and analyze standard and actual production costs, analyze the efficiency of production costs based on predetermined standard costs and set the cost of production based on standard and actual costs. The analysis used is quantitative descriptive analysis. The results showed that, 1. Standard production costs were set at 278.083.500.000 IDR; 2. The actual production costs incurred are 230.581.540.913 IDR; 3. The difference in production cost variance in favorable or favorable conditions both from price differences, the difference in quantity, the difference in direct wage efficiency, the difference in hourly wage rates and BOP budget differences. While the difference in production cost variance there is a deviation value that is not profitable or unfavorable on the difference in production volume; 4. Standard HPP of 8.670.30 IDR greater than the actual HPP of 8.442.55 IDR. Keywords: analysis of efficiency, production cost, sugar