This study aims to determine the operating costs of PT. Karya Havea Indonesia, Bangun Purba District, Deli Serdang Regency, North Sumatra. This study uses a descriptive method with a quantitative approach. This research was conducted at PT. Karya Heave Indonesia Kec. Wake Purba, district. Deli Serdang, North Sumatra because it is in North Sumatra. Data analysis was carried out in a descriptive way with tables which were analyzed and discussed further. The results showed that harvesting activities consisted of preparing daily harvest plans, cutting fruit bunches, and transporting activities. PT. The work of Havea Indonesia, Bangun Purba District, Deli Serdang Regency, North Sumatra during 2021 is 30,808,780 Kg. PT. Havea Indonesia's work is IDR 2,753,099.59. The average price of FFB per kg in 2021 is IDR 3,000. Thus it can be calculated the sales of PT. Havea Indonesia's work is 30,808,780 Kg x IDR 3,000 = IDR 92,426,340,000.