Production Cost Control Analysis with Standard Cost System

This research purposes to analyze production cost control with a standard system at UD. Central Jaya Springbed in Probolinggo City. is quantitative descriptive approach. Data collection methods used are documents, interviews and observation. analysis presented the form of descriptions numerical calculations using costing system. The results showed that controlling costs Sentral January 2022 for springbed products size 200 x 140 cm specifications mattresses only, full sets, sets purple foam which profitable as shown by raw materials each showing favorable difference (favorable) IDR 111,000.00; 311,000.00; 80,000.00. Direct labor show normal differences while factory overhead respectively unfavorable 23,190.00; 26,810.00; 5,337.00. Profitable City caused determined be greater than actual costs.