ANALISIS BIAYA STANDAR DALAM PERHITUNGAN HARGA POKOK SEBAGAI ALAT PENENTU HARGA JUAL (STUDI KASUS PADA PT BENGKULU ESTAT)

The purpose of this reseach is to describe standard cost analysis for
determining the selling price of house type 36/120 M2 and type 45/180 M2. The
object of this study is PT Bengkulu Estate, at MT. Haryono. Number 5A
Pengantungan, Bengkulu city. This research uses descriptive qualitative method
variance cost analysis, cost calculation and determination of the selling price.
Variance cost analysis uses comparing the budget plan and the actual cost.
The results of this examination indicate that there was favorable variance
for the cost of materials and variable overhead expenses, which means that the
budget cost of materials and variable overhead is greater than the actual cost.
While direct labor variances not experience. The selling price of house type
36/120 M2 and type 45/180 M2 determined by standard cost plus a desired profit
(markup). In determining the selling price PT. Bengkulu Estate also consider
factors that affect the sale price as a cost factor, profit, price of the competition,
market demand and interest rates.