ANALISIS PERENCANAAN DAN PENGAWASAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA IV KOTA MEDAN

Abstract

This research was conducted with the aim of finding out whether production cost planning and supervision have been appropriately implemented to achieve the company's goals. The population in this study is the production cost since the establishment of the company from 1996 to 2022 while the sample in this study is the production cost which includes raw material costs, labor costs and factory overhead costs from 2020 to 2022. The data used is secondary. The data collection techniques used are interviews and documentation. And the data analysis technique used is a descriptive analysis technique. Based on the results of the discussion, it was concluded that the planning of PTPN IV Medan has not been carried out properly, where PTPN IV always budgets lower production costs from 2020 to 2022, the supervision of PTPN IV Medan has also not been carried out properly, where the realization of the budget has always experienced unfavorable conditions. PTPN IV Medan's production cost planning and supervision have not been able to streamline production costs, because most of the cost elements still have many shortcomings, which results in a realization that is far different from the set budget.