Analisis Struktur Biaya Produksi Dan Unit Cost Untuk Pengendalian Biaya Produksi (Studi Kasus Pada UKM Shasa YOGYAKARTA)

Then highn numbern ofn Usahan Keciln Menengahn (UKM),n Low-Middlen Business,n leadsn ton increasen toughcompetition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparation between production cost structureand unit cost or cost per unit. This research is also aimed at controlling production cost through cost structureanalysis, cost control and unit cost control. This is based on production cost accounting which consists of rawmaterial cost, manpower cost, and factory overhead cost.In recording the raw material based on the result of theresearch. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower,cost controlling, which has never been done so far,n is in need to do so. This card functions to monitor the arrival andleaving time of the workers. Depretiation cost has not been included in overhead cost, such as supporting materialcost, electricity and rental. The utilization time of production equipment will be implemented to calculate theoverhead cost ofn production basic expense (cost). n