Analisis Perhitungan Harga Pokok Produksi dalam Penetapan Harga Jual Minyak Kelapa Sawit (CPO) dan Inti Sawit (PK) PT. Perkebunan Nusantara III (Persero) Medan

Abstract

The purpose of this study is to determine whether the calculation of cost of production is used as the basis for determining the selling price of palm oil (CPO) and palm kernel (PK) of PT. Perkebunan Nusantara III (Persero). This type of research is descriptive with the study population being financial statements at PT. Perkebunan Nusantara III (Persero) Medan in 2015 and 2016 and the sample is the production cost of PT. Perkebunan Nusantara III (Persero) Medan in 2015 and 2016. The types of data in this study are quantitative data in the form of numbers obtained from research, and the data source of this research is secondary data, namely data obtained in finished material in the report cost of production of PT. Perkebunan Nusantara III (Persero) Medan. The data analysis technique used is quantitative descriptive which is formulating and capturing data and other forms to solve problems by collecting, compiling, clarifying data and making analysis so as to provide an answer to the problems being analyzed. The results show that the calculation of cost price production is the basis for determining the selling price of palm oil (CPO) and palm kernel (PK) PT. Perkebunan Nusantara III (Persero) Medan. The company uses the full costing method.