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)

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.

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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

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