Penelitian ini berjudul “Analisis Selisih Biaya Overhead Pabrik Menggunakan Metode Empat Selisih Pada Konveksi Nolyco. Tujuan penelitian saya untuk membantu perusahaan dalam memisahkan biaya dan mengetahui perhitungan analisis biaya overhead pabrik yang terjadi di Konveksi Nolyco dengan menggunakan metode satu selisih, dua selisih, tiga selisih dan empat selisih. Penelitian dilakukan di konveksi yang terletak di Cipatik Kabupaten Bandung Barat. Konveksi ini memproduksi sweater dan jaket. Perusahaan belum melakukan pemisahan biaya dan perhitungan analisis biaya overhead pabrik. Untuk mengumpulkan data, penulis menggunakan metode wawancara dan dokumentasi, sedangkan untuk metode penelitian menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perusahaan mengalami selisih sebesar Rp7.730.448, dimana selisih terkendali sebesar Rp7.007.132 bersifat merugikan, selisih volume sebesar Rp723.316 bersifat merugikan, selisih pengeluaran sebesar Rp4.507.616,2 bersifat merugikan, selisih kapasitas sebesar Rp13.828,1, selisih efisiensi sebesar Rp3.209.003,7 yang terdiri dari selisih efisiensi tetap sebesar Rp7.809.487,9 bersifat merugikan dan selisih efisiensi variabel sebesar Rp2.499.515,8 bersifat merugikan.

This research entitled “Variance Analysis Factory Overhead Costs Using The Four Methods Variances at Nolyco Convection. The purpose of my research is to assist the company in separating costs and knowing the calculation of the analysis variances of factory overhead costs that occur at the Nolyco Convection by using the one difference, two difference, three difference and four difference method. This research was conducted at Nolyco Convection in Cipatik, West Bandung Regency. This company’s activity is produced sweater and jacket. The company has not made separation of costs and the calculation of factory overhead cost analysis. To collect data in this research, writer use method of interview and documentation, while for the research method using quantitative descriptive method. The results showed that the company experienced a difference of Rp7.730.448, where the controlled difference of Rp7.007.132 was unfavorable, the difference in volume of Rp723.316 was detrimental, the difference in expenditure of Rp4.507.616,2 was unfavorable, the difference in capacity was Rp13.828,1 the difference efficiency amounting to Rp3.209.003,7 which contains constant fix efficiencies of Rp709.487,9 is unfavorable and variable efficiency difference of Rp2.499.515,8 is unfavorable.

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