Analisis Penentuan Harga Pokok Prodksi pada PT. Bangun Tenera Riau Pekanbaru

Abstract

The purpose of this study was to determine the treatment performed freight classification on the cost of purcahsing the raw materials, to determine the cost of transporting the material to the treatment plant with respect to overhead costs, and to determine the grouping established corporate overhead costs. In order to achieve these objective, the authors used primary data and secondary data collection techniques through interviews and documentation. To examine the issues raised in the company's research ,the authors analyze the data using descriptive methods of research methods by collecting data, grouped and organized in order to be examined by the relevant theory related to the issues discussed later taken to a conclusion. From the research , the company has not implemented the pricing of goods manufactured  palm oil duly set forth in accounting of the company, the financial statements are not informative and unnatural, bacause it does not propse actual financial position. It will be able to influence the decision making for the company.