PERSENTASE BIAYA BAHAN BAKU, BIAYA TENAGA KERJA, BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA PT. MAJU TAMBAK SUMUR

Abstract

Abstrak─Penelitian ini bertujuan untuk mengetahui (1) persentase biaya bahan baku, terhadap harga pokok produksi pada PT. Maju Tambak Sumur (2) persentase Biaya tenaga kerja terhadap harga pokok produksi pada PT. Maju Tambak Sumur(3) persentase biaya overhead pabrik terhadap harga pokok produksi pada PT. Maju Tambak Sumur dan (4) Seberapa besar jumlah rasio (persentase) biaya Abstract─This study aims to determine (1) the percentage of raw material cost on the cost of production in PT. Maju Tambak Sumur, (2) the percentage of labor costs on the cost of production in PT. maju tambak Sumur, (3) the percentage of factory overhead cost in PT. Maju Tambak Sumur. The research was conducted in the village PT.Maju Tambak Sumur,Way Urang Kalianda. Data were collected by interview and documentation. And then analyzed with descriptive analysis. The results showed that the great in PT. Maju Tambak Sumur raw material costs give a percentage of the cost,of production for 2014 amounted to 41,09%, (2) labor costs in PT. Maju Tambak Sumurgives the percentage for 14,50%, (3) the factory overhead costs on PT. maju Tambak Sumur give the percentage of yhe cost, of production of 44,41%. The amound of the cost rasio the costs of production in PT. Maju Tambak Sumur give the percentage of yhe cost 13,30%.