Analisis biaya manfaat atas penggunaan teknologi petik gunting pada tanaman teh (camellia sinensis (l) o kuntze): Studi kasus pada perkebunan teh pt. chakra holding company bandung

Since the beginning of 2000, the company has been applying Shear Plucking Method although it still use a Manual Plucking Method. The purpose of this research is to analyze the financial benefit of using Shear Plucking Method. The approach of the research is to compare the cash flow from Shear Plucking and Manual Plucking in one plucking cycle (4 years). Shear Plucking Method need additional treatment for land handling, additional tool for the modified scissor and additional fertilizer for the land. These treatments need additional cost. In the other side, Shear Plucking Method produce tea more than Manual Plucking Method. Result of the research, show that Shear Plucking Method give more benefit than Manual Plucking Method. Shear Plucking Method produce about 5.000 to 6.000 tons tea per hectare per year. Manual Plucking only produce tea about 2.500 to 3.000 tons per hectare per year. It means Shear Plucking Method produce about 2.000 to 3.000 tons more tea, than Manual Plucking per hectare per year. The cost of Shear Plucking Method is higher than Manual Plucking Method, but if we compared with amount of product that produces by Shear Plucking Method, Cost Of Goods Sold (COGS) in this method is still lower than Cost Of Goods (COGS) in Manual Plucking method. The average price of goods sale for Manual Plucking method is more beneficial than Shear Plucking Method, because it's influence by the quality or grade of tea that can be produced by each method. Manual Plucking Method quality or grade of tea is better than Shear Plucking Method. In the future, Shear Plucking Method can be applied to other areas that havent used this metho