This study aims to (1) calculate the production costs incurred at the palm oil processing factory of PT. Indopalma Self-help in Banyuasin Regency. (2) Counting the cost efficiency of palm oil processing at the palm oil processing factory of PT. Swadaya Indopalma in Banyuasin Regency. This research was conducted at PT. Indopalma Swadaya, in Banyuasin Regency. Data collection was carried out in M…