Fikriati, Aulia (2015) Evaluasi dan penetapan harga pokok produk pada PT. Pos Indonesia (Persero) dengan metode time-driven activity-based costing (TDABC) (Studi kasus : Jasa pengiriman paket dalam negeri Kantorpos 60000 dan Mail Processing Center (MPC) 60900 Surabaya). Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
Preview |
Text
2511100014-Undergraduate_Thesis.pdf Download (8MB) | Preview |
Abstract
PT Pos Indonesia (Persero) merupakan satu-satunya perusahaan jasa
pengiriman milik pemerintah yang sudah beroperasi selama 286 tahun. Namun,
sejak diterbitkannya UU No. 38 tahun 2009 tentang Pos, perusahaan yang
bergerak di bidang jasa pengiriman semakin banyak, dan minat masyarakat
terhadap jasa pengiriman terutama pengiriman paket PT Pos Indonesia (Persero)
semakin menurun. Salah satu hal yang menyebabkan kondisi ini terjadi yaitu tarif
pengiriman yang cenderung lebih mahal daripada perusahaan lain. Tarif
pengiriman ditentukan oleh harga pokok jasa yang ditetapkan oleh perusahaan.
Selama ini PT Pos Indonesia (Persero) menggunakan sistem Full Costing untuk
menetapkan harga pokok. Sistem Full Costing menerapkan single cost driver
sedangkan aktivitas PT Pos Indonesia (Persero) memiliki banyak driver biaya.
Dalam penelitian ini dilakukan penerapan metode TDABC yang
merupakan metode costing dengan multi cost driver. Komponen utama dari
metode TDABC adalah waktu. Untuk itu dilakukan pengukuran waktu standar
untuk masing-masing aktivitas penyusun proses pengolahan paket dalam negeri
dengan metode Stopwatch Time Study dan dibutuhkan pula data sekunder untuk
beberapa aktivitas. Output dari waktu standar akan menjadi input untuk time
equation. Selanjutnya dilakukan pengidentifikasian economic resource beserta
practical capacity dan cost of capacity supplied dari masing-masing resource.
Hingga akan didapatkan activity cost driver rate untuk menghitung cost masingmasing
aktivitas yang akan dijadikan input menghitung HPP.
Hasil penelitian ini yaitu akan didapat HPP untuk paket berdasarkan
berat paket, tujuan pengiriman, moda pengiriman, jenis paket dan jenis layanan
paket. Hal yang bisa disimpulkan dari penelitian yaitu metode ini cocok
diterapkan karena mampu mewakili kompleksitas dan variabilitas dari proses
bisnis pengolahan paket dalam negeri. Untuk penerapan saat ini TDABC dapat
digunakan untuk membantu proses perencanaan anggaran dan perencanaan
margin keuntungan.
=====================================================================================================
PT Pos Indonesia (Persero) is the only courier service company owned
by government. This company has been running since 286 years. But because of
UU No. 38 tahun 2009 about Post, the number of courier service company started
to grow rapidly. So that unfortunately the demand of using PT Pos Indonesia
courier services was decreasing. One cause that makes this condition happened is
PT Pos Indonesia has higher tariff than other companies. The tariff it selves
determined by service cost that assigned by the company. Until now PT Pos
Indonesia (Persero) is still using Full Costing method to calculate service cost for
parcel delivery service. Full Costing method is based on single cosr driver
meanwhile there are several cost driver for each activity that PT Pos Indonesia
should do for its delivery services.
In this research, TDABC method is perfomed. TDABC is a multi-costdriver
based method. TDABC main component is time. So that the standard time
is determined for each activity that performed to process domestic parcel with
Stopwatch Time Study method and secondary data is needed to determine
standard time for some activities. Output from this standar time calculation is
becomes input for making time equation. The next step is to identificate economic
resources, to calculate practical capacity and cost of capacity supplied for each
activities. From that calculation the activity cost driver rate is determined. The
activity cost driver rate is used to calculate service cost from each activities, and
this is become the input to calculate service cost in total.
From this research the result that obtained is a service cost based on the
weight, delivery address, delivery vehicle, parcel type and service type of parcel
delivery service. The conclusion form this research is this method is suitable to be
applied based on the complexity and variability of acitivites in their business
process (in domestic parcel only). For the current implementation, TDABC can be
used to help the budgeting allocation planning and margin-profits planning.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | RSI 658.155 2 Fik e |
| Uncontrolled Keywords: | economic resource; jasa pengiriman; HPP; practical capacity TDABC; time equation; waktu standar |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD38.5 Business logistics--Cost effectiveness. Supply chain management. ERP |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | - Taufiq Rahmanu |
| Date Deposited: | 14 Oct 2019 08:15 |
| Last Modified: | 14 Oct 2019 08:15 |
| URI: | http://repository.its.ac.id/id/eprint/71164 |
Actions (login required)
 |
View Item |