Pengendalian Biaya Pengolahan Pabrik Kelapa Sawit Pada PT. Minamas Plantation, Unit PKS Alur Dumai Factory, Riau

This study aims to determine the implementation of processing cost control as an effort to improve production cost efficiency at PT. Minamas Plantation Unit PKS Alur Dumai Factory Riau. In this study, the author uses a quantitative method with a case study approach. This study uses production cost data from the PKS Alur Dumai Factory unit during the 2024 period from January to December. The results of this study indicate that in controlling production costs, the company calculates standard costs and variances for direct raw material costs, direct labor costs, and factory overhead costs. The results of the variance analysis between standard costs and actual costs at PKS Alur Dumai Factory show that production cost control has not been carried out optimally because there are still many unfavorable differences in production cost components. On the other hand, the level of production cost efficiency is not evenly distributed across each component so that production cost control at PKS Alur Dumai Factory has not been able to improve its production cost efficiency.

Keywords: Production Cost, Control, Efficiency, Production, Variance.