Analisis Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Minyak Kelapa Sawit (CPO) pada PT. Perkebunan Nusantara IV (Persero) Medan

Abstract

The study aims to determine whether the calculation of the cost of production and the determination of the selling price of palm oil applied to PT. Perkebunan Nusantara IV (Persero) Medan can meet the company's desired profit target. The type of data used in this study uses a quantitative descriptive approach. The data analysis technique used quantitative descriptive method. The population and research sample are all data calculation of the cost of production in the 2013-2017 period. The company classifies the cost of production costs for direct costs, indirect costs, depreciation costs, plasma processing costs and third parties as well as administrative and non production costs. Based on the results of the study, companies classify costs in calculating the cost of production over direct costs. indirect costs, depreciation costs, plasma processing costs and third parties and administrative and non production costs. The cost of production produced for palm oil in the 2017 period is Rp. 5.615,09. By using the cost plus pricing method the selling price of palm oil products is Rp. 6.738,11. Determination of the cost of production and the right selling price will generate profits in accordance with company expectations. The company should respect FFB originating from its own plantation in accordance with the applicable price. so that it can be seen the actual performance for both gardens and factories.