PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk

Abstract

The rapid growth of the business world is reasonable with fierce competition for
new and similar industries. This phenomenon requires companies in manufacturing
to compete competitively as experienced by the animal feed industry, especially
shrimp feed. Marketing of shrimp feed at the end of 2019 increased after declining
since the first quarter of the third quarter. According to the head of the aquaculture
division of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,
the transmission occurred because of an outbreak of disease attacking shrimp and
after the outbreak ended, shrimp production began to compete again. There are
many ways that companies, especially those engaged in shrimp feed, do so. Starting
from creating low prices to making brand variations with a certain quality measure
that is used as a price differentiator between these products. To get around this, the
company must have the right strategy and policy, namely by paying attention to the
cost of production of its products. The purpose of determining the cost of goods
manufactured at PT. Central Proteina Prima, Tbk. This is to analyze the difference
in cost of goods manufactured between the methods used by the company and the
cost of goods manufactured with the full cost and variable cost methods. This study
uses a qualitative descriptive method and the data source is secondary data. The
results of the study to determine the cost of production is the shrimp feed factory of
PT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.
14.103.5. Meanwhile, the variable cost of the method according to the previous
theory, the value per kilogram is smaller, namely Rp. 14,049, with a difference of
Rp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram using
the same method, then determining the cost of goods manufactured 0.5% is more
effective using the theoretical variable cost method. This difference occurs because
of the grouping of raw material costs and direct labor costs which affect factory
overhead costs and the cost of goods manufactured.