LAPORAN TUGAS AKHIR ANALISIS BIAYA PRODUKSI TANDAN BUAH SEGAR (TBS) KELAPA SAWIT DI PT PERKEBUNAN NUSANTARA IV REGIONAL I KEBUN CISALAK BARU BANTEN

This study aims to analyze the cost structure of Fresh Fruit Bunches (FFB)
production of oil palm at PT Perkebunan Nusantara IV Regional I Kebun Cisalak
Baru. The background of this study is the importance of cost efficiency for oil palm
plantation companies facing fluctuations in FFB selling prices, where companies
tend to be price takers. The methodology used is quantitative descriptive research,
with cost and production data taken in the period of April 2025. This study focuses
on costs in Mature Plants (TM), from maintenance to transportation to the
Harvesting Place (TPH). The results of the analysis show that the production cost
structure consists of three main components: Material Costs, Direct Labor Costs,
and Overhead Costs. The total cost of FFB production during the study period was
Rp 5,403,557,324. From this total, the production cost per unit was calculated,
namely Rp 1,236 per kilogram (Rp/Kg) and Rp 1,417,252 per hectare (Rp/Ha). The
cost contribution analysis identified that Raw Material Costs were the largest
component, accounting for 56,72% of total production costs. This was followed by
Direct Labor Costs at 35,72% and Overhead Costs at 7,57%. The study's
conclusion confirms that Raw Material Costs are the most dominant element,
suggesting that the company's cost control efforts should focus on this component
to increase efficiency.
Keywords: Production Costs, Raw Material Costs, Direct Labor Costs, Overhead
Costs, Fresh Fruit Bunches (FFB), and Palm Oil.