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ANALISIS EFISIENSI BIAYA PENGOLAHAN PADA INDUSTRI KELAPA SAWIT DI PT. SWADAYA INDOPALMA KABUPATEN BANYUASIN SUMATERA SELATAN

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Penilaian

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This study aims to (1) calculate the production costs incurred at the palm oil processing factory of PT. Indopalma Self-help in Banyuasin Regency. (2) Counting the cost efficiency of palm oil processing at the palm oil processing factory of PT. Swadaya Indopalma in Banyuasin Regency. This research was conducted at PT. Indopalma Swadaya, in Banyuasin Regency. Data collection was carried out in May 2023 which was expected to finish for two weeks. The method used was descriptive quantitative by describing the processing costs incurred by the company in producing CPO and palm kernel and the income data obtained by the company. The results of this study indicate that (1) the processing costs incurred by PT Swadaya Indopalma in 2022 consist of 3 types of costs. PT Swadaya Indopalma's classification of environmental costs are raw material costs, direct labor costs and corporate overhead costs. In accordance with the existing environmental cost classification according to Hansen and Mowen. (2) Processing cost efficiency at PT Swadaya Indopalma in 2022 has been efficient. This is indicated by the processing costs incurred/realized which are smaller than the budgeted processing costs at PT Swadaya Indopalma. Therefore, the resulting difference/variant is positive or favorable with a percentage reaching 18%.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005958	T129527	T1295272023	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1295272023

Publisher

Inderalaya : Prodi Agribisnis, Fakultas Pertanian Universitas Sriwijaya., 2023

Collation

xiv, 47 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

338.107

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Industri pertanian
Prodi Agribisnis

Specific Detail Info

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Statement of Responsibility

SEPTA

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