Analisis Penentuan Harga Pokok Produksi Teh Pada PT. Perkebunan Nusantara IV (Persero)

ABSTRACTevery company information about the cost of production is one type of important information for management for various purposes such as determining the cost of production, to obtain maximum profit, cost control, performance evaluation, determining the selling price, decision making and other objectives. The cost of production or the cost of the product is the whole of the costs sacrificed in connection with the process of producing goods so that they become finished goods. Production costs have 3 (three) elements consisting of raw material costs, direct labor costs and factory overhead costs. In determining the cost of production there are two methods that can be used, First is the full costing method and the second is the variable costing method. The main difference between the full costing method and the variable costing method lies in the treatment of factory overhead costs. The purpose of this study is to analyze the calculation and determination of the price of tea and to find out the comparison of the cost of PT. Perkebunan Nusantara IV (Persero) in 2015 and 2016. The data used in this study are quantitative and qualitative data. The data source in this study uses secondary data, namely data obtained from the company in ready-made form, such as organizational structure and production cost reports. The data collection techniques directly obtained from the object of research, in the form of interviews that provide information both written and oral, regarding the calculation of production costs in determining the selling price of production. The method of data analysis used in this study is descriptive method. The results of the study are the production cost reports of PT. Perkebunan Nusantara IV (Persero). The cost of tea is formed from the imposition of production costs each year and the cost of production per unit is calculated by dividing the total cost of production with the number of products produced in the period concerned so that it is influenced by the decrease and increase in total production costs and total production of tea each year. In processing tea products carried out continuously. Production costs for a certain period are collected using the cost of processing method. Keywords: Production, Cost