Abstract :
Cost has a big role in running the company wheels, companies need human resources to develop their businesses, one of which is in controlling costs.
This study aims to analyze standard cost control as a tool in controlling production costs at CV. NJ Food Industries Sukabumi. The phenomenon of cost fluctuations ranging from raw materials and other costs that caused some companies to experience the background of this research. The research method used is descriptive qualitative by using analysis of variance.
The results showed that there were some costs that were well controlled and those that had to be controlled well in the next period.