The analysis of determining cost of products and the application of Cost Plus Price Methods in ordering natural gas sell prices in The Gundih area of PT Pertamina Asset EP 4 Field Cepu, In Sumber Village, Kradenan Sub-District, Blora District Yunanik (a), Andian Ari Istiningrum (b), Tri Warcono Adi (c)
Politeknik Energi dan Mineral Akamigas
Abstract
This study was to determine the determination of the Cost of Goods Sold (COGS) for natural gas produced by the Central Processing Plant (CPP) in Blora District. Total production of natural gas distribution in 2019 through the Natural Gas Distribution Network is 2.36 MMCFD. The cost of natural gas products which has a value is Rp. 3,333, - / M3, 4000, - / M3, and the determination of the cost of gas based on recalculation by researchers, the natural gas that can be produced by the Central Processing Plant (CPP) scenario I is IDR 5,771 / M3 and the calculation of COGS according to the regulations to the calculation of the researcher results in a higher cost of goods. Selling prices according to the company and the Cost Plus Pricing Method per 1 M3 of natural gas in scenario I is Rp. 6,638, - / M3. This costing plus pricing method uses the cost factor as a calculation.
