Analisis Biaya Operasional Terhadap Laba Operasi pada PT. Perkebunan Nusantara IV Bahjambi (Kab. Simalungun)

Abstract

This research was conducted at PT.Perkebunan Nusantara IV Bahjambi located in sub district jawa maraj bahjambi and district of Java district simalungun, with an area of HGU 8,060.5 Ha. PT.Perkebunan Nusantara IV Bahjambi is one of the companies engaged in the plantation and processing of oil palm that produces oil (CPO) and core (PK). In the financial statements PT.Perkebunan Nusantara IV Bahjambi that high operational costs so that affect the operating profit obtained. So I formulate a problem that is: "How the influence of operating costs to operating profit?". The purpose of this research is to know how the influence of operational cost to operating profit. Data collection using interview and observation method. Analysis of data with descriptive statistics that is by analyzing data by way of describing, then connect it with existing theories. From the results of the study note that the operational costs are very influential to the operating profit obtained by the company, due to the large operational costs incurred by the company. And it is known that the increase in operating costs is due to the large cost components that are included in the operational costs and also due to the lack of cost control is not good by the management company. Thus to overcome this then the management company should be able to make a proper policy in terms of cost control so that corporate problems can be resolved