KASUS PENYUSUNAN SATUAN BIAYA PRODUKSI BATUBARA DALAM RANGKA PENILAIAN TUBUH BUMI OPERASI PRODUKSI
This research is to counting the production cost per ton based on production cost during production stage use equiment cost approach per hour, and number of tools’s work hour based on toll’s productivity. This research is a quntitative descriptive research using case study method. Using dingging and loading tool’s such as Komatsu PC- 400, and hauling truck such as komatsu HD-255-3, the amount of overburden cost is $0.837/Bcm added by $0.227/Bcm/Km cost of hauling. The amaount of coal getting cost is $0.368/Bcm added by $0.721/Ton/Km cost of hauling. Using hauling truck 15 Ton capacity, hauling cost from ROM Stocpile to CPP is $0.174/Ton/Km. The amount of preparation cost is $2/Ton. The amount of barging cost is $0.332/Ton/Km. The amount of shipping cost is $0.0197/Ton/Mil, added by $0,5/Ton cost of transhipmen. Total production cost is $26.54/Ton, This result using assumption such as: stripping ratio 1:4, distance of overburden’s hauling is 3 kilometer, distance to ROM stockpile is 3 kilomter, distance of o hauling t CPP stockpile is 60 kilomter, distance of loading to barge is 5 kilometer and distance of shipping is 250 Mil. This result could be used to tested the calclation of coal production cost according to tax payer.