Analisis Biaya Standar dalam Meningkatkan Efektivitas Pengendalian Biaya Bahan Baku Poyek Kontruksi pada PT Rajawali Raya Indonesia

Abstract

This research aims to analyze standard costs and actual costs and their variances in controlling raw material costs for construction projects. The analytical method used is descriptive quantitative by comparing standard costs and actual raw material costs. Data was obtained from direct interviews with employees, the Bill of Quantity (RAB), work analysis, and weekly reports of PT Rajawali Raya Indonesia.

The results showed that the total planned standard cost was Rp 1,562,343,477.30, while the total actual cost used was Rp 1,618,419,173.09. There was a total raw material cost difference of Rp 56,075,695.79, which was negative (unfavorable). This indicates that the actual raw material cost was higher than the budgeted cost, indicating inefficiency. This inefficiency was caused by several factors, including market price increases, inaccurate initial cost estimates, and changes in the volume of raw materials needed. Therefore, it is recommended that PT Rajawali Raya Indonesia conduct further evaluation of the factors causing the negative variance and review the initial cost estimation methods and RAB to be more realistic.