Analisis Pengaruh Harga Pokok Produksi CPO Terhadap Penentuan Harga Jual CPO Pada PT. Mutiara Unggul Lestari

This research has a pupose to knowing an effect of cos production to sales price of the CPO PT Mutiara Unggul Lestari. independen variabel that is used in this research is cos production and dependen variabel is sales price of the CPO. The research location is at PT. Mutiara Unggul Lestari which head office is at Pematang Pasir Street number 27 Medan. Analysis method that is used is statistic method with SPSS ( Statistical Product and Service Solution) version 16,0. All cost production of priod 2006-2008 is used as a sampel in this reasearch. Kind of data used is secondary data. Observasion date is 36. Analyzes model that is used is simpel regression. The tests that is used is Classic assumption tests that is consist of normality test, autocorelation test, and heteroscedastisity test. Hypothesis test and determination test. The result of this research show that cost production have significant and positive to sales price of The CPO.