Fish is one type of food that contains protein, fat, vitamins and minerals that are good in fulfilling necessary for human nutrition. Indonesia is a country with fisheries anda marine resources reaching 5.8 million km with a potential of 6.4 million tons of fish every year. PT X is one of the companies engaged in fish freezing in Indonesia which has exported many products to several countries. Production activities are the most dominant part carried out by PT X. A good production management system is system that regulates the smooth process of its production, besides that it is also determined by the proper handling of materials. In any companies, include PT. X, production activities are critical, thus a good production management is necessary to smoothing the production process and material handling. While, the material handling itself has a big portion in the operational cost. The purpose of this study was aimed to determine the application of material handling and the costs required in the process of handling red snapper fish in PT X. The results of the application of material handling that there are 8 directions of material transfer in the process of fish fillet production in PT X namely the transfer of material to Carbon monoxide’s (CO) room, transfer to Air Blast Freezer (ABF), transfer to packing room, transfer to cold storage and transfer from ABF to containers. From these transfer, the total cost of these material transfer per day in PT X is IDR 291,592.94.
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