Analisis Biaya Produksi pada PT. Hexalab Sumatera

Abstract

Production costs are costs incurred by the company that will be used to process raw materials into finished products. At PT HEXALAB SUMATERA these production costs are divided into: (1) direct raw material costs, which are costs that can directly influence the company's production process; (2) Direct labor costs, are costs that can be traced to the goods produced, such as basic salary, allowances and overtime pay; and (3) overhead costs, are all costs that cannot be stated directly but can affect the company's production process. This production cost aims to determine the cost of production, cost calculations, and so on. The method used in this research is normative research, with analytical descriptive research characteristics, using library data collection techniques (Library Research). In calculating the production costs of PT. HEXALAB SUMATTERA has good procedures and standard production costs. With the cost elements applied to PT. HEXALAB SUMATRA means that the company can take into account the quantity of production, quality and price that have been determined to ensure optimal production smoothness, in order to achieve profits in the future. From the production process of PT. HEXALAB SUMATRA has detailed procedures to obtain quality and maximum results for customer satisfaction. But PT. HEXALAB SUMATRA also had communication problems in the production process, so this also hampered the production process, resulting in defective or less than optimal product results.