UMKM Seblak Smaput is located in Bekasi, Jl. Raya Hankam No. 16, where
the MSMEs make a food trading business, namely seblak. This business has
insufficient budget records which can be a problem in business income. The title of
this research is Analysis of the raw material cost budget, direct labor, and factory overhead as a means of controlling production costs in the UMKM Seblak Smaput
36. The results of this study conclude that controlling production costs is carried out by calculating the percentage variance (deviation) between the budgeted costs
with the realization issued for activities directly related to production. The raw
material cost budget is IDR 61,440,000 and the realization is IDR 57,606,000 with a percentage difference of 6.2%. The budget for direct labor costs is IDR 62,340,000 and the realization is IDR 61,500,000 with a percentage of 1.4%, the difference that occurs in direct labor costs of IDR 820,000 is a favorable ratio (favorable) for the company. Because in direct labor costs there is no change in the number of employees that can affect the costs to be incurred. Factory overhead budget of IDR 21,450,000 with a realization of IDR 20,120,000, there is a profitable difference of IDR 1,330,000 with a percentage of 6.2%. This comparison occurs because overhead costs are maximized to support the production process and are accompanied by decreased factory overhead costs. Until there is no waste of factory
overhead costs.
Keywords: Production Cost Budget, Raw Material Cost Control, Direct Labor, Factory Overhead