Analisis Belanja Biaya Eksploitasi Pengangkutan Crude Palm Oil (CPO) pada PT. Perkebunan Nusantara IV Medan

Abstract

One of the products produced in the plantation product processing sector is palm cooking oil, while one of the products from the plantation sector produced by companies is crude palm oil (CPO) which is produced from fresh fruit bunches (FFB) of oil palm trees. However, in 2020 internal CPO sales decreased by 4% because the plantation product processing sector purchased external CPO, which has cheaper transportation costs. According to PT. Pamina Adolina, the economic crisis in Europe caused the CPO commodity prices to decline. However, the operating costs of the CPO producing division increased by 17%. This increase was mainly due to high transportation costs. The purpose of this research is to analyze Crude Palm Oil (CPO) transportation costs/rates to find out whether these costs/rates have increased or decreased in 3 years. The mode of transportation of choice is Tank Trucks/KKW.