ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI (HPP) DAN BREAK EVENT POINT (BEP) PRODUKSI CRUDE PALM OIL (CPO) PADA PT. BAHARI GEMBIRA RIA

Abstract

Companies that operate in the field of processing palm fruit into CPO (Crude Palm Oil) use palm fruit as the main ingredient in their production process. To determine accurate production costs, the composition must properly take into account the elements of production costs. The production cost elements studied include raw material costs, direct labor costs, and factory overhead costs. Break-even analysis relates to sales, fixed costs, and variable costs. All of these costs are related to the Crude Palm Oil production process. Therefore, this research calculates the production costs and break-even point of Crude Palm Oil PT. Bahari Gembira Ria from 2017 to 2022. This research uses descriptive analysis research design and quantitative analysis. Crude Palm Oil (CPO) production costs are calculated using the full costing method because the data used is representative and has passed the accounting period. Production costs and break-even points are analyzed in two forms, namely based on rupiah and based on units. The research results show that Crude Palm Oil (CPO) sales revenue is greater than production costs and the break-even point in terms of rupiah and units. This means that the company has made a profit from its production