Analisis Perilaku Biaya Pada Perusahaan PT. Perkebunan Nusantara Di Provinsi Riau

Syaputra, Andre Tri (2022) Analisis Perilaku Biaya Pada Perusahaan PT. Perkebunan Nusantara Di Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

PT. Perkebunan Nusantara V, a state plantation company in Riau which was engaged in the management of oil palm and rubber plantation. To improve its performance, PTPN V has made various efforts, including increasing the volume and quality of its products according to the needs of national and international markets. This study aims (1) to analyze the production costs, sales volume and profit of PT. Perkebunan Nusantara V during the 2012-2016, (2) Analyzing Break Event Point, Margin Contribution Ratio, Margin of Safety and Profit Planning. This research method uses the library method, the research location of Riau Province and the research has been conducted from March to December 2020. This research uses secondary data. Data were analyzed using Cost Volume Profit (CVP). The results showed that PTPN V Fixed Costs and Variable Costs fluctuated during the 2012-2016 period, There are several factors that influence it, such as increased sales volume, large production. The sales volume of PTPN V's CPO, PKO, PKM, Rubber products in the last five years from 2012-2016 has fluctuated due to replanting. Profit Planning, if the sales increase by 1%, the percentage increase in operating profit at PTPN V was 11.25% for CPO, 11.72% for PKO, 11.71% for PKM, and 11.73% for rubber. Value of Break Even Point PTPN V IDR 90,829,251,843. The value of the Contribution Margin Ratio at PTPN V was Rp. 246,456,811,667 and the Margin of Safety value at PTPN V was 32,315,499,665.

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