OPTIMALISASI PENGENDALIAN BIAYA OVERHEAD PABRIK MELALUI PENDEKATAN EFISIENSI OPERASIONAL DAN ANALISIS VARIANS BIAYA PRODUKSI
Published 2025-12-19
Keywords
- Factory Overhead Cost Control,
- Operational Efficiency,
- Cost Variance Analysis
How to Cite
Abstract
This article aims to analyze the control of factory overhead costs through the approaches of operational efficiency and cost variance analysis using the literature review method. Controlling factory overhead costs is an important aspect in improving the effectiveness of the production process and the profitability of manufacturing companies. The literature review indicates that uncontrolled overhead costs can lead to resource wastage, low productivity, and inaccuracies in determining the cost of goods manufactured. Through an analysis of literature sourced from cost accounting textbooks and scientific journals, this article examines the concept of factory overhead costs, operational efficiency strategies, and the role of variance analysis as a tool for controlling production costs. The study results show that a combination of production process efficiency and variance analysis can be an optimal approach in controlling factory overhead costs, as well as supporting more accurate and effective managerial decision-making.
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References
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