Perpustakaan Digital ITB

The main focus of this final project is to analyze the cost occurred in PT XYZ, in order to evaluate its cost efficiency, productivity and other related factors. PT XYZ has a huge potential in achieving high profit due to the quality of its plantation soil. However, the performance of PT XYZ is not up to its potential. With better-cost control and efficiency, PT XYZ is actually able to give better performance. The methods of cost analysis used in this final project are cost classification method where the entire cost occurred in the production of CPO and kernel is classified into manufacturing cost and non-manufacturing cost. The manufacturing’s costs are direct material cost, direct labor cost and manufacturing overhead cost. Afterwards, the cost behavior analysis was conducted to estimate the amount of total fixed costs and variable cost per unit for each product type. The cost allocations for each product are conducted with account analysis method. The fixed and variable costs per unit amount are then use to calculate the break-even point analysis in sales and unit by using the contribution margin approach.