Analisis Biaya Produksi dan Perhitungan Harga Pokok Produksi pada Badan Usaha Milik Negara (BUMN) Perkebunan Kelapa Sawit
DOI:
https://doi.org/10.37481/jmeb.v6i3.2225Keywords:
Production Cost, Cost of Production, Palm Oil Plantation, State-Owned Enterprise, Cost AccountingAbstract
State-owned enterprises (SOEs) operating in Indonesia’s palm oil plantation sector face challenges in determining accurate production costs because plantation activities involve multiple interconnected stages, from crop cultivation to crude palm oil (CPO) processing. Inaccurate cost classification may reduce the reliability of cost-of-production information used for planning, cost control, and managerial decision-making. This study aims to examine the structure of production costs, the cost-account classification system, and the tiered calculation of production costs applied in palm oil plantation SOEs. A descriptive qualitative approach was employed through a literature review supported by secondary data from scientific publications, accounting references, and documented evidence from the Ajamu Palm Oil Mill of PT Perkebunan Nusantara IV. The findings indicate that consistent classification of direct, indirect, fixed, and variable costs provides the basis for a structured cost-account system that supports tiered cost calculations at the estate (AF Kebun), mill (AF Pabrik), and Free on Board (FOB) levels. This integrated costing framework improves cost traceability, facilitates responsibility accounting, and strengthens managerial evaluation of production efficiency and pricing decisions. These findings highlight the importance of a well-organized cost accounting system in enhancing operational control and supporting sustainable management practices within palm oil plantation SOEs.
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