Analisis Perhitungan Harga Pokok Produksi Crude Palm Oil (CPO) pada PT. Perkebunan Nusantara IV

Abstract

This study aims to analyze the calculation of the cost of production (CPO) of crude palm oil (CPO) by considering the factors influencing production costs. The analytical method used is a cost accounting approach consisting of direct costs and indirect costs. Direct costs include raw material costs, direct labor, and factory overhead costs directly related to CPO production. Meanwhile, indirect costs include factory overhead costs indirectly related to CPO production, such as administrative and general expenses. The data used in this study were obtained from palm oil plantation companies located in representative regions. The analysis results show that the production cost of CPO is influenced by factors such as raw material prices, labor wages, operational efficiency of the factory, and overhead costs. With a better understanding of production cost components, companies can take appropriate steps to improve efficiency and optimize the cost of production of CPO. This study provides valuable insights for stakeholders in the palm oil industry to make better decisions in managing production costs and enhancing the competitiveness of CPO products in the global market.