Studi Komparatif: Efisiensi Biaya Produksi Berdasarkan Selisih Biaya Bahan Baku di Perusahaan Kecil dan Menengah

Abstract

This comparative study aims to analyze the efficiency of production costs based on the difference in raw material costs between small and medium-sized companies. Small and medium-sized companies often face challenges in managing production costs, especially raw material costs that can significantly affect company profits. Using a comparative analysis approach, this study will compare raw material cost management strategies between the two types of companies to identify possible differences in efficiency. The research methods used include collecting primary and secondary data from small and medium-sized companies operating in the same sector. The data will be analyzed using statistical techniques and production cost efficiency calculations to evaluate the financial performance of each company. The results of the analysis are expected to provide in-depth insights into effective and efficient raw material cost management practices in different business environments. With a better understanding of the differences in production cost efficiency between small and medium-sized companies, this study is expected to provide practical recommendations for stakeholders to improve financial performance and maintain company competitiveness in a competitive market.