ANALYSIS OF OPERATIONAL MANAGEMENT PERFORMANCE THROUGH APPLICATION OF STANDARD COSTING IN PT. ATLANTIC BIRURAYA

The purpose of this study to analyze the performance operational management by evaluating variance resulting from standard conversion costs and actual costs. design research is do a case approach. data used production cost report for period January October 2022. In addition, there historical regarding packaging purchases information about company. method in qualitative calculating variance. results show that favorable variant converting finished goods cups -Rp. 26,884,087.42, an unfavorable bottles Rp. 24,115,098.18, gallons 83,162,947. 03. From it can be seen how role during series processes. There are still obstacles beyond control lack evaluation on regular basis causes number deviations detrimental