ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI CRUDE PALM OIL (CPO) PADA PT SWADAYA INDOPALMA DESA SUNGAI RENGIT SUMATERA SELATAN

THE ANALYSIS OF THE CALCULATION OF COST OF GOODS MANUFACTURED OF CRUDE PALM OIL (CPO) AT PT SWADAYA INDOPALMA IN THE SUNGAI RENGIT VILLAGE OF SOUTH SUMATERA Delly Diana, 2015 (63 pages) dellydiana@rocketmail.com The final refort is entitled “ The Analysis Analysis Of The Calculation Of Cost Of Goods Manufactured Of Crude Palm Oil (CPO) at PT Swadaya Indopalma In The Sungai Rengit Village Of South Sumatera”. This final refort aims to analyze the calculation of cost of goods manufactured of crude palm oil (CPO) at PT Swadaya Indopalma as a manufacturing company that produces is crude palm oil and palm kernel. The data obtained using interviews, observation, and literatur. Based on the calculation of goods of manufactured, the company has not been right in clasification of cost production. It is cause by the company has not exactly the manager salary factory as the indirect labor cost, the depreciation building, and the depreciation of production machinery as the factory cost. So the calculation of cost of goods manufactured is obtained less precise, so will affect the amount of gross profit the company. Based on conclusions, the suggestion given to the company is to classify the direct labor cost, exactly the manager salary factory as the indirect labor cost, the depreciation building, and the depreciation of production machinery as the factory cost