Analysis of Production Costs as Cost Control in the Production of White Turmeric Simplisia
Abstract
The development of the traditional medicine industry in Indonesia has triggered a surge in demand for quality biopharmaceutical simplicia, which requires business actors to be able to manage operational cost efficiency to remain competitive in the market. This study aims to analyze production costs and determine the difference and level of cost efficiency that has been achieved as the basis for controlling production costs in the management of white turmeric simplicia at PT Can Herbs Indonesia. The research method used is a quantitative descriptive method with a production cost analysis approach through a comparison between standard costs and actual costs on raw material components, direct labor, and production overhead costs. The results showed favorable variances in several production cost components, where actual production cost of Rp6.524.694 was lower than the standard cost of Rp6,803,694. Although variance analysis conceptually indicated a favorable savings of 4,10%, the budget absorption ratio of 95,90% is still categorized as less efficient based on operational performance criteria, indicating that cost optimization has not reached maximum potential. Based on these achievements, it is necessary to control production costs in the management of white turmeric simplicia.
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