PERHITUNGAN BIAYA PRODUKSI PADA KEGIATAN OPERASIONAL PT ADHIKARA CIPTA MULIA KECAMATAN LASOLO KEPULAUAN KABUPATEN KONAWE UTARA

Abstract

In the mining world, there are things that are very important in realizing production targets in order to support profits for the company by analyzing the budget plans that will be used. Operating costs are one of the big points in considering the profits from the production of minerals, which is one of the concepts in estimating the profits of the mining industry. The purpose of this study was to determine the cost of digging and loading equipment in the production area. This research was carried out at PT Andhikara Cipta Mulia, which is located in Boedingi village, Lasolo sub-district, Islands, North Konawe district, Southeast Sulawesi province. The data needed in this study are data on equipment rental prices, draft employee salaries, diesel prices, fuel consumption, and employee food costs. The results of the study found that the rental price of the equipment was Rp655,022,960,00 The total cost of operator employee salaries is Rp77,550,000.00. The price of distributor fuel is Rp11,000.00 and Total fuel consumption is 104,400 liters.