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| Title | Determining the Heavy Equipment Service Pricing Using Activity Based Costing (ABC) Case Study Logistic Departement Balikpapan Support Facilities PT. Thiess Contractors Indonesia |
| Edition | |
| Call Number | |
| ISBN/ISSN | |
| Author(s) | Rachmad Imawan |
| Subject(s) | ACTIVITY BASED COSTING |
| Classification | 658.155 2 |
| Series Title | GMD | Tugas Akhir |
| Language | Indonesia |
| Publisher | Jurusan Teknik Industri FTI-ITS |
| Publishing Year | 2005 |
| Publishing Place | Surabaya |
| Collation | |
| Abstract/Notes | |
| Specific Detail Info | The constructing of Jetty by the management of Balikpapan Support Facilities (BSF) having aims for getting more profit from its operational rate and supporting the business process of PT. Thiess Contractors Indonesia itself. The management of Logistic Department has a plan to rent their heavy equipments to the external users; those heavy equipments are Loraine Crane (CR 7478), Caterpillar Forklift (FL 9256) and Toyota Forklift (FL 0013). The management of Logistic Department of BFS is now facing a serious problem when they could not set the service price of their heavy equipments. Considering that the business process of Logistic Department consists of so many activities that performed by their heavy equipment, besides that it is very difficult to track the actual resources consumption since there is more than a single cost driver. One way to find the solution is applying the Activity Based Costing (ABC) method to determine the heavy equipments rate and its service pricing. The ABC method consists of two steps, the first step is assigning overhead cost to activity cost pools. Then, the second step is allocating the overhead costs from each activity cost pool to each operation line in proportion to the amount of the cost driver consumed by the product line. The result shows that there is a significant difference between the conventional method and ABC. The highest cost distortion is happened for the rate determining for FL 0013. The conventional method result is only weighted towards the volume (ton capacity) of each heavy equipment, but the ABC result is weighted towards three cost drivers, those cost drivers are “the ton per hour produced, the cumulative machine hours, and maximum ton capacity from each heavy equipmentâ€. By applying the ABC, the optimal cost could be obtained. The service pricing could then be determined by doing a benchmarking with competitor and determining the Break-Even Point (BEP) analysis. Key words: Conventional Method, Activity Based Costing Method, Cost Drivers and Service Pricing. |
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| File Attachment | LOADING LIST... |
| Pembimbing | Iwan Vanany;Naning Aranti Wessiani, ST, MM |
| Volume | 1 |
| Availability | LOADING LIST... |
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