Analisis Biaya Produksi Carbonless Copy Paper (Studi Kasus di PT. Pindo Deli Pulp and Paper Mills II).

Abstract

The usage of papers domestically and internationally has risen every year, along with the development of world population results in the demand of paper to continuously increasing. To increase competitiveness, there needs to be regulations and good surveillance in the production activities. Analysis of production cost is one way that can be done in order to determine the most effective and efficient production process, so that hopefully pulp will be able to be produced with minimum cost and without negativelyaffecting the quality of the product itself. This paper cost analysis research is done in the department of Non- Carbon Required PT.Pindo Deli Pulp and Paper; this particular company is one of the most renowned paper production company in Indonesia. The result of this research shows that, on average, the production cost of Carbonless Copy Paper is US$1.332,26/ton, where as this value itself consists of average fix cost which is US$ 209,74/ton and average variable cost which is US$ 1.122,5/ton. The average production is 6.646,89 ton/month. The results of the calculation shows that the value of breakeven point is 2.919,75 ton/month. The ROI acquired from this company is equal to 21.36%, furthermore the basic price is valued at US$ 1.665,32/ton