EVALUASI PENENTUAN TARIF JASA ANGKUTAN DENGAN METODE MARK UP PENDEKATAN FULL COSTING (Studi kasus pada Po Safari Salatiga)

Iswayudi Iswayudi

Abstract


This research represent case study of company PO Safari with title “Evaluate Determination Tarif of Transport Service of With Mark UP Approach Full Costing Method” this research target is to evaluate whether/what stipulating tarif of transport service with mark up approach full costing method able to close over operating expenses and can give advantage. In this research is date which is using is element of operating expenses of year company 2002 - 2003 and the data hit the picture of company of related to the root of the matter to be checked.
Pursuant of tarif which have been specified by company of equal to Rp. 100.000 in the year 2003, happened by the degradation mount presentation advantage from 38.08% becoming 31,14% assumedly mount presentation year advantage 2003 minimizing is equal to year 2002 hence according to appropriate mark up approach full costing tarif method calculation for year 2003 is 105.294, so that is here seen by that with mark up approach full costing method mount presentation company advantage can be awaked.
After researcher do conducted research, is hence obtained by a the following conclusion:
1.PO Safari represent company which is active in service with Solo route – Jakarta.
2.in the year 2003 of PO Safari with Solo majors Jakarta of class of executive experience of descent of mark up of in comparison with year 2002.
3.with assumption of profit which expected equal to profit of previous year, hence the level of according tarif to mark up method of full costing for year 2003 equal to Rp. 105.294.
4.Stipulating of tarif of service transport have precisely, because have considered various aspect which related with entire operational of Safari.
Company expected in order to pay attention problem of bus Armada treatment, so that later do not generate extra cost much more big compared to when do not adequate treatment. Other the company earn predicted precisely and careful is possibility of the happening of operational costs increase, so that can specify transport service tarif precisely is harmless in order to and also not weight against consumer of a period to next time. This tarif increase have to also made balance to with service quality improvement.

 

Keyword :  jasa angkutan; metode mark up; full costing

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/24/jiptummpp-gdl-s1-2004-iswayudi00-1177-Pendahul-n.PDF

Keywords


jasa angkutan; metode mark up; full costing