| dc.description.abstract | Production costs are costs incurred by the company that will be used to
process raw materials into finished products. At PT HEXALAB SUMATERA these
production costs are divided into: (1) direct raw material costs, which are costs
that can directly influence the company's production process; (2) Direct labor
costs, are costs that can be traced to the goods produced, such as basic salary,
allowances and overtime pay; and (3) overhead costs, are all costs that cannot be
stated directly but can affect the company's production process. This production
cost aims to determine the cost of production, cost calculations, and so on.
The method used in this research is normative research, with analytical
descriptive research characteristics, using library data collection techniques
(Library Research).
In calculating the production costs of PT. HEXALAB SUMATTERA has
good procedures and standard production costs. With the cost elements applied to
PT. HEXALAB SUMATRA means that the company can take into account the
quantity of production, quality and price that have been determined to ensure
optimal production smoothness, in order to achieve profits in the future. From the
production process of PT. HEXALAB SUMATRA has detailed procedures to
obtain quality and maximum results for customer satisfaction. But PT. HEXALAB
SUMATRA also had communication problems in the production process, so this
also hampered the production process, resulting in defective or less than optimal
product results. | en_US |
