Evaluasi Anggaran Biaya Produksi pada PT. Perkebunan Nusantara III di Kota Medan

Abstract

Problems that often occur in profit companies (SOEs) are usually about the cost of profits that often occur in recording. PT. Perkebunan Nusantara III has made periodic production cost calculations. This is based on the report of PT. Perkebunan Nusantara III, which is made by the finance department for each year. Cost recognition at PT. Perkebunan Nusantara III is in accordance with financial standards based on transactions. PT. Perkebunan Nusantara III has not separated the costs of raw materials, labor costs, and factory overhead costs so that the costs are still based on the object of expenditure. This is based on the report of the Recapitulation of expenses on production costs at PT. Perkebunan Nusantara III resulted in miscalculation, because the goods in the initial process lowered the cost of production from the previous period which was different from the current cost of production