TUGAS AKHIR ANALISIS VARIAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA IV REGIONAL 7 KSO UNIT BEKRI LAMPUNG

This research aims to analyze and find out how the production cost budget is used
as a means of controlling production costs at PT. Perkebunan Nusantara IV Regional 7
KSO Unit Bekri Lampung, as well as to analyze and find out what causes the budget
difference and the realization of unfavorable production costs (unfavorable variance) at
PT. Perkebunan Nusantara IV Regional 7 KSO Unit Bekri Lampung. Based on the results
of the research that has been carried out, the results of the plant costs at the Bekri Unit
will experience variations in 2021 amounting to -Rp 2,553,776, in 2022 amounting to -
Rp 2,384,310, and in 2023 amounting to Rp 7,315,246,070. The factory cost results for
the bekri unit experienced a variance in 2021 amounting to -Rp 9,522,802, in 2022
amounting to Rp 11,758,253, and in 2023 amounting to - Rp 2,288,535,870. The results
of indirect costs experienced a variance in 2021 amounting to IDR 26,451,976, in 2022
amounting to IDR 18,478,370, and in 2023 amounting to – IDR. 277,872,180.