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Agrobisnis and agroindustry sector has proven to be promising sector and also become the savior for Indonesian economic sector while crisis happen. Crude Palm oil plantation produce one kind of commodity which very important to Indonesia if we look from devisa that Indonesia received. The value f...
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Format: | Final Project |
Language: | Indonesia |
Online Access: | https://digilib.itb.ac.id/gdl/view/13764 |
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Institution: | Institut Teknologi Bandung |
Language: | Indonesia |
Summary: | Agrobisnis and agroindustry sector has proven to be promising sector and also become the savior
for Indonesian economic sector while crisis happen. Crude Palm oil plantation produce one kind
of commodity which very important to Indonesia if we look from devisa that Indonesia received.
The value from export that we receive from crude palm oil in year 1999 is US$ 1,46 billion. This
commodity also fulfill domestic needs. Therefore, the market of palm oil is huge not only in our
country but also international market. To provide this thing, the company should do the cost
analysis.
The cost analysis could be done in company which name is PT. Bangkitgiat Usaha Mandiri that
part of Sonvaldy Group. This plantation takes place in East Borneo that located in Tumbang
Kalang and Kuluk Kelawang villages. The head office takes place in Jakarta, Jln. Cempaka Putih
Timur Raya No.5 Central Jakarta.
Like the other company, PT BUM do a lot of plantation activities such as: plantation, seeding,
etc that cost a lot of expenses. Therefore the company should do cost analysis to identify and
restructure the pattern of cost behavior. Crude palm oil plant produce fresh fruit that we called
“Tandan Buah Segar (TBS)” which the company only sells the TBS without processing become
CPO.
In fact PT BUM calculated the Cost of Goods Sold: IDR 19,737,562,864.00. and the Break
Even Point is 23,631,445.87 Kg. |
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