Analisis Standar Biaya Bahan Baku Pada Efisiensi Produksi: Study Kasus Pada Usaha Pengoplosan Cat Body Kendaraan Bermotor “Kreasi Warna”

Abstract

The growth of the automotive industry has triggered a significant increase in demand for body repair services, including the vehicle paint mixing business. For franchise-scaled Micro, Small, and Medium Enterprises (MSMEs), the primary challenge lies in effectively controlling production costs amid resource limitations to maintain profit margins. This study aims to examine the application of raw material standard costs as an instrument for production efficiency control, analyze the accumulated variance between actual vs. standard costs, and determine the most adaptive standard cost accounting method to be implemented in the "Kreasi Warna" paint mixing business in Magelang. The research method employed is a mixed qualitative-quantitative approach with an explanatory case study design. Primary data were gathered through semi-structured in-depth interviews with the business owner. The quantitative analysis process was carried out by implementing standard cost system calculations utilizing the Two-Variance Method to separate the components of Material Price Variance (MPV) and Material Quantity Variance (MQV). The results reveal that the business owner determines standard prices informally by implementing a buffer zone strategy (setting standard prices above market prices) to mitigate the risk of global price fluctuations. The standard cost for the Base Coat component is set at IDR 185,000/liter (actual IDR 180,000/liter) and Thinner is set at IDR 25,000/unit (actual IDR 21,000/unit), thereby generating a favorable variance. Numerical calculations indicate raw material cost savings of IDR 45,000 per day, implying a monthly operational efficiency of IDR 1,125,000 and boosting the actual gross margin to 50% (higher than the standard margin of 37.5%). In terms of job order production characteristics, the Single Plan method is highly recommended as a formal recording system due to its ability to identify variances in real-time. This study suggests that the business owner should formalize standard documentation, perform periodic reconciliations, tighten real quantity tracking, and utilize spreadsheet-based recording technology.