Cost Structure in CPO Company(Study Taken in PT. Sandabi Indah Lestari)
KURNIAWAN, YULIANTO (pembimbing: Sony Warsono, Dr., MAFIS., Ak.), Sony Warsono, Dr., MAFIS., Ak.
Riset ini di lakukan di PT. Sandabi Indah Lestari untuk mengetahui struktur biaya mengenai perusahaan CPO, struktur biaya akan memberikan secara komprehensif mengenai biaya yang di mulai dari pembelian bahan baku sampai produk terjual. Selain itu, struktur biaya juga mempunyai dampak besar dengan pemilihan alokasi biaya.
Riset ini memfokuskan kepada produk olahan pertama yang menyangkut diantaranya (1) biaya prokduksi dan alokasi biaya (2) pemilihan kebijakan perusahaan terhadap peraturan pemerintah (3) kebijakan perusahaan mengenai produksi CPO.
Penulis menggunakan pendekatan qualitatif dan empat metode yang di mana (1) penelitian literature (2) studi kasus (3) dokumentasi (4) wawancara.
Melalui riset ini, saya berharap pembaca akan mendapatkan informasi mengenai struktur biaya dan Produksi CPO.
This study taken from PT. Sandabi Indah Lestari in examining the cost structure in CPO Company, cost structure will give comprehensive view regarding the cost started from the purchase of the raw material until the product was sold. Moreover, cost structure also has significant impact with cost allocation method selection.
The studied focus in first degree of product that includes (1) production cost and cost allocation (2) company policies related with government regulation (3) management policies concerning CPO production.
I used qualitative approaches and four methods which are (1) literature research (2) case studies (3) documentation (4) interview.
Through this thesis, I hope the reader will able to find information associated with cost structure and CPO production.
Kata Kunci : Cost Structure; Cost allocation; production cost; CPO
