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Baca Juga : PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENJUALAN PUPUK BERSUBSIDI PADA PT PUPUK ISKANDAR MUDA ACEH – INDONESIA (SARAH FADHILAH, 2018) ,

Baca Juga : PERENCANAAN PENJADWALAN DISTRIBUSI PUPUK UREA BERSUBSIDI UNTUK WILAYAH ACEH MENGGUNAKAN METODE DISTRIBUTION REQUIREMENT PLANNING (DRP) PADA PT PUPUK ISKANDAR MUDA (Ade Ayu Aprianita, 2015) ,

aya amortisasi perta, adanya biaya pengobatan dan kesehatan, adanya biaya cetakan, adanya biaya provisi bank kredit investasi-sindikasi bank serta adanya biaya asuransi pabrik, adanya biaya angkut lini-3, adanya biaya provisi bank untuk pengurusan penambahan plafon kmk (kredit modal kerja), adanya biaya pengantongan urea non subsidi di upp belawan, serta adanya biaya provisi bank pinjaman kmk, adanya pembelian peralatan kantor serta adanya biaya pemeliharaan pabrik untuk barang yang langsung siap untuk dipakai.. untuk meningkatkan kestabilan efektivitas biaya produksi pupuk urea perlu dilakukan pengendalian biaya produksi guna mencapai sistem produksi yang baik terhadap keberhasilan perusahaan pt. pupuk iskandar muda secara efektif. untuk pihak-pihak yang berhubungan derngan penyusunan anggaran mempertimbangkan realiasasi biaya produksi pupuk urea dari bulan sebelumnya, agar anggaran yang ditargetkan tidak terlalu besar jumlahnya. kata kunci : efektivitas, biaya produksi analysis of production cost effectiveness in fertilizer urea pt. pupuk iskandar muda (pt.pim) aceh utara lovia agustina / agribusiness universitas syiah kuala abstract this study aims to determine the effectiveness of urea production costs at pt. pupuk iskandar muda aceh utara. the data used is secondary data. this study uses quantitative and descriptive analysis using general formulas effectiveness. based on the results of the study show that the effectiveness of urea production costs at pt. pupuk iskandar muda said to be effective in 2012, whereas in 2013 and 2014 effective, this condition is influenced by many factors, ie as not normal supply of natural gas from exxon mobil oil indonesia, the high price of natural gas until 10:15 / mmbtu bp tangguh, their trimming costs and surveys of bulk urea abroad, the cost of training, the cost of research and development for organic bio test plots, the charging for the first ma amortization costs, the cost of treatment and health care, the cost of the mold, the investment-credit bank facility fees syndicated bank as well as their insurance costs the plant, the cost of transportation line 3, the cost of bank fees for administering the addition of ceiling kmk (working capital), the cost of packing urea non-subsidized in upp belawan, as well as their cost of provision bank loans for working capital, the purchase office equipment and their maintenance costs for the goods direct factory ready for use .. to increase the stability of the effectiveness of the production cost of urea is necessary to control the cost of production in order to achieve good production system to the success of pt. pupuk iskandar muda effectively. for parties relating derngan budgeting realiasasi consider the cost of production of urea from the previous month, so that the targeted budget is not too large in number. keywords: effectiveness, cost of

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