Unsur-unsur Yang Diperhitungkan Dalam Menentukan Harga Pokok Produksi Crude Palm Oil (Studi Kasus Pada Pabrik Kelapa Sawit PT. Sawit Asahan Indah Surau Gading)

This study was conducted to determine what elements should be taken into account in the cost of production of Crude Palm Oil. In analyzing the data obtained, the researcher uses descriptive method that the data obtained is then arranged such that it can be analyzed properly and accurately based on the theory that are relevant to the issues to be concluded later. To determine the exact cost of production, the company must take into account precisely the elements of the production cost of direct material costs, direct labor costs, and factory overhead costs. All of these costs are the costs associated with the production process. Based on the research that has been done can be seen that the direct material costs at PT. Sawit Asahan Indah (PT. SAI) is a raw fruit sourced from the estate's own company and also from outside the company, direct labor costs at PT. SAI consists of a factory worker who earns wages remain a regular basis (monthly) and non-permanent factory workers who earn daily wages irregularly. For factory overhead costs at PT. SAI includes factory employee salary costs, the cost of repair and maintenance of factory buildings, the cost of repair and maintenance of plant machinery, plant insurance costs, vehicle maintenance costs, the cost of the clinic, and income tax expenses. The Company has the right elements to take into account the cost of production of CPO which consists of direct material costs, direct labor costs, and factory overhead cost