Analisis Penentuan Harga Pokok Produksi Crumb Rubber pada PT. Perkebunan Nusantara III Gunung Para 2012

Abstract

Gunung Para Plantition is one of the PT. Nusantara III plantation located in the district of Dolok Merawan Serdang Bedagai North Sumatra Province that is engaged in the rubber plantations, oil palm, Rubber Processing Factory Ribbed Smoked Sheet and Crumb Rubber Processing Factory. The calculation of the cost of production in a company is very important. Errors in the calculation of the cost of production can be bad for the company, because the the production cost is what will be the basis for the analysis of plans and marketing strength, determination of the sales price and the determination of the inventory. Information regarding the cost of production will be very helpful for management to evaluate the performance of the production company. Break Even Point Analysis can be used as a planning tool and surveillance tool for decision making. Break Even Point Analysis is a form of cost analysis, sales price and sales volume has strong relationship and even related to each other. The cost will determine the selling price and sales price will affect the volume of sales. While the sales volume will affect the volume of production and volume of production will affect the per-unit cost. From the research results can be concluded that the highest production cost is Rp. 34.571,29 / kg in April and the lowest production cost is Rp. 33.316,86 / kg in December. While the highest level of Break Even Point reached in July of Rp. 23.378.385.569,- and lowest in March, amounting to Rp. 13.885.491.913,-.The calculation of profit contribution analysis by raising the selling price by 70% in January have shown the changes to the Break Even Point of Rp. 1.179.898.023, - or 21.333,87 kg and total sales of Rp. 37.843.489.710