#TITLE_ALTERNATIVE#

• Main Author: MONTHONARO TAMPUBOLON , RANDY
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/13764
• Institution: Institut Teknologi Bandung

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.