Analisis Harga Pokok TBS (Tandan Buah Segar) di PT. Flora Surya Lestari (Studi Kasus: Perkebunan Kelapa Sawit Bahmuka, Kecamatan Bosar Maligas, Kabupaten Simalungun)

Abstract

The purpose of this is study was to analyze how much the production cost of Fresh Fruit Bunches (FFB), to analyze the production of Fresh Fruit Bunches (FFB), and to analyze how much the cost of Fresh Fruit Bunches (FFB) for oil palm plantations in the last 5 years in research area is. The analytical method used is the analysis of the Quantitative Method by calculating the Cost of Production. The results of this study indicate that the production costs of Fresh Fruit Bunches (FFB) in the Bahmuka Oil Palm Plantation, Kecamatan Bosar Maligas, Kabupaten Simalungun in the last 5 years have increased maintenance costs but are not significant due to the precise application of fertilizer and land maintenance. and because the treatment method every year is given in accordance with the fertilizer needed by the plant. The cost of fresh fruit bunches (FFB) at the Bahmuka Oil Palm Plantation, Bosar Maligas District, Simalungun Regency in the last 5 years has increased.