Penentuan Standart Biaya Overhead pada PT. PLN (Persero) Cabang Medan

Abstract

Kesimpulan 1. Biaya produksi terdiri dari biaya bahan, biaya tenaga kerja langsung dan biaya overhead. Biaya overhead dipisahkan menmut kalsifikasi dan unsur - unsurnya serta sifat biaya itu sendiri. 2. Proses penetapan standar biaya overhead pada PT. PLN (Persero) Cabang Medan berjalan sesuai dengan mekanisme yang ditetapkan oleh pemerintah melalui Menteri Pertambangan dan Energi, serta ditambah dengan langkah prosedural yang diatur pimpinan perusahaan. 3. Fungsi dari standar biaya overhead ini belum disadari, serta belum dapat diperoleh manfaat I kegunaannya di dalam perusahaan dan hanya sebagai penerimaan tugas intruksional saja. Conclusion 1. Production costs consist of material costs, direct labor costs and costs overheads. Overhead costs are separated according to classification and elements - elements and the nature of the costs themselves. 2. The process of determining overhead cost standards at PT. PLN (Persero) Branch Medan runs according to the mechanism established by the government through the Minister of Mines and Energy, as well as additional steps procedures regulated by company leadership. 3. The function of this overhead cost standard has not been realized, nor can it be done benefit obtained I its use within the company and only as Acceptance of instructional assignments only.