#TITLE_ALTERNATIVE#

• Main Author: ANNISA RISTANTI (NIM 19005006), ASTI
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/10047
• Institution: Institut Teknologi Bandung

Cost Analysis is done in a tea sales and producers company which is named PT. XYZ. PT. XYZ's headquarter and warehouse is located in Jalan Bojong Buah, Cilampeni, Bandung-West Java. There are five tea producers companies that united below PT. XYZ.<p> <br /> <br /> <br /> <br /> <br /> <br /> According to its name, PT. XYZ holds and controls all management activities in five companies which have plantations and factories. This becomes the main duty of PT. XYZ. The management activities include tea production in the plantations, tea sales, research and business development, administration, and human resource. The main reason in creating PT. XYZ is costs efficiency that is caused by management activity in every company. This is also can increase each company profit, and give competitive price to the tea buyer.<p> <br /> <br /> <br /> <br /> <br /> <br /> PT. XYZ's activities cause many costs which are recorded as company's expenditure. All of the costs in 2007 were only categorized to general expense, selling expense, and depreciation cost. The costs were unstructured and unidentified to its cost behavior pattern based on managerial accounting. So in this final project, PT. XYZ's costs in 2007 will be structured and identified to fixed and variable cost and manufacturing and nonmanufacturing costs.<p> <br /> <br /> <br /> <br /> <br /> <br /> PT. XYZ produces and sells 3 types of tea which are green tea, black tea, and Japanese tea. PT. XYZ promotes the products with different price and causes different costs with different amount. This also become analysis material then can do cost of goods manufactured (COGM), cost of goods sold (COGS), and break event point (BEP) at PT. XYZ in 2007.<p> <br /> <br /> <br /> <br /> <br /> <br /> After all PT. XYZ's costs have been classified and analyzed based on cost behavior pattern, the unit total costs are IDR 7.691per kg for green tea, IDR 9.771 per kg for black tea, and 28.573 for Japanese tea. Then the amount of COGS which is equal to COGM can be calculated as IDR 57.130.926.099 for green tea, IDR 11.981.714.054 for black tea, and IDR 7.307.591.533 for Japanese tea. The total COGS and COGM is IDR 76.420.231.685. This equality is because amount of production in the warehouse is customer order and the beginning and ending balance of finished tea is zero.<p> <br /> <br /> <br /> <br /> <br /> <br /> In fact, PT. XYZ calculated COGS that is IDR 70.043.010 in 2007 by summing up all production costs that only happened in five companies. This was done by ignoring cost allocation to each product.<p> <br /> <br /> <br /> <br /> <br /> <br /> By using contribution margin method for multiproduct analysis, PT. XYZ's Break Even Point in 2007 is 9.683.559 kg of green tea, 655.603kg of black tea, and 18.582 kg of Japanese tea.