<![CDATA[Cocoa is one of the leading commodities in South Sulawesi Province. The main obstacle in product competition is the high cost of logistics. The main challenge for the logistics system in Indonesia is that geographically Indonesia is an archipelagic country where the distribution of goods and commodities in a region is highly dependent on the sea transportation system. Maritime logistics is a logistics network that uses the sea transportation system as the main support. This study aims to provide an overview of the cost structure of Cocoa Commodities in South Sulawesi Province with a case study of distributor PT Mars Indonesia; the distribution of Cocoa is through Makassar Port, namely Makassar Container Terminal and Makassar Newport Port. Logistics cost analysis was carried out using the total logistics cost concept approach and the activity-based costing (ABC) method. The results obtained: the cost of processing and storing cocoa in warehouses is 10.02%, land and sea transportation costs are 51.27%, administrative costs in the cocoa procurement process are 0.18%, the cost of loading and unloading goods at the warehouse and at the port is 17.86%, the cost of packing using sacks is 20.68%. ABSTRAK Kakao merupakan salah satu komoditas unggulan Provinsi Sulawesi Selatan. Kendala utama dalam persaingan produk adalah tingginya biaya logistik. Tantangan besar sistem logistik di Indonesia adalah secara geografis Indonesia merupakan negara kepulauan dimana distribusi produk barang maupun komoditas suatu wilayah sangat bergantung pada sistem transportasi laut. Logistik maritim merupakan jaringan logistik yang menggunakan sistem transportasi laut sebagai penyokong utama. Penelitian ini bertujuan memberikan gambaran struktur biaya Komoditas Kakao di Provinsi Sulawesi Selatan dengan mengambil studi kasus distributor PT Mars Indonesia, dimana distribusi kakao melalui Pelabuhan Makassar yakni Terminal Peti Kemas Makassar dan Pelabuhan Newport Makassar. Analisis biaya logistik dilakukan dengan menggunakan pendekatan konsep total logistics cost dan metode activity-based costing (ABC). Hasil penelitian diperoleh biaya pengelolaan dan penyimpanan kakao di gudang 10,02%, biaya transportasi darat dan laut 51,27%, biaya administrasi pada proses pengadaan kakao 0,18%, biaya bongkar muat barang saat di gudang dan di Pelabuhan 17,86%, biaya pengepakan menggunakan karung 20,68%.]]>
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