Cost Volume Profit Analysis Pada Pendapatan Pbth Terhadap Biaya Perawatan Pesawat Boeing 777

Saputri, Etika Marga (2021) Cost Volume Profit Analysis Pada Pendapatan Pbth Terhadap Biaya Perawatan Pesawat Boeing 777. Masters thesis, Institut Teknologi Sepuluh Nopember.

Text 09211850096020_Master_Thesis.pdf - Accepted Version Restricted to Repository staff only until 1 April 2023. Download (3MB) | Request a copy

Abstract

Power by The Hours (PBTH) adalah salah satu kontrak kerja berbasis kinerja yang diterapkan dalam bisnis penerbangan antara maskapai dan bengkel pesawat. Bengkel pesawat atau perusahaan Maintenance, Repair, Overhaul (MRO) menerima pembayaran atas jasa perawatan yang dilakukan berdasarkan jumlah jam terbang seluruh armada yang dioperasikan maskapai. Penurunan penerimaan pendapatan atas jasa perawatan pesawat yang diterima oleh perusahaan MRO dalam 3 tahun terakhir tidak sebanding dengan aktual biaya perawatan yang dikeluarkan. Beberapa faktor yang mempengaruhi antara lain, aktual pencapaian jam terbang pesawat lebih rendah dari rencana produksi, umur pesawat memasuki fase matang serta kenaikan biaya material. Resiko ini merupakan kelemahan dalam kontrak PBTH yang selama ini dijalankan.
Penggunaan metode Cost Volume Profit Analysis (CVP) untuk mengetahui sensitivitas antara biaya dan pendapatan usaha diperlukan untuk mengetahui resiko dari kontrak yang akan terjadi dimasa depan. Biaya perawatan dihitung berdasarkan aktual pekerjaan yang dilakukan serta jumlah manhours dan material yang digunakan. Sedangkan pendapatan usaha didapatkan dari tarif Power by the hours (PBTH) yang sudah disepakati dikalikan dengan jumlah aktual pencapaian flight hours. Besar biaya dan pendapatan PBTH ini akan dimasukkan dalam grafik CVP untuk dianalisa.
Pada penelitian ini, didapatkan hasil biaya perawatan pesawat B777 meningkat sesuai bertambahnya umur pesawat. Penurunan pencapaian flight hours di tahun 2020 tidak berpengaruh secara significant terhadap biaya perawatan pesawat. Dari hasil analisas sensitifitas, biaya perawatan akan meningkat di tahun 2021-2025 salah satunya disebabkan karena adanya perawatan dengan interval 3 tahun atau 15000 flight hours. Kenaikan biaya perawatan lebih besar dibadingkan dengan pendapatan dari flight hours, sehingga dari hasil analisa CVP perlu dilakukan evaluasi terhadap nilai PBTH Rate dengan memberikan minimal flight hours yang harus dicapai
================================================================================================
Power by the Hours (PBTH) is one of a business contract basis applied by aircraft owners/airline with Aircraft Maintenance, Repair and Overhaul (MRO) company. Maintenance, Repair and Overhaul (MRO) company recieved payments for their services based on the flight hours of all fleets operated by the airline. The decrease of income for maintenance services within MRO within the last 3 years is not equal with actual costs of maintenance incurred by the MRO. Some influenced factor are, actual flight hours does not achieve planned target, Aircraft gets older so does the requirement of spare parts and other materials gets higher. Those factors are the weakness within PBTH contracts.
The usage of Cost Volume Profit analysis to find out the sensitivity between costs and operating revenues needed to understand the risks of contract that will likely to occur in the future. Maintenance costs calculated by actual works performed along with total manhours and materials used. While operating revenues achieved from agreed PBTH rates multiplied by actual achieved flight hours. This maintenance costs and operating revenue will be added in CVP graphic to be analysed.
In this research, it was found that the maintenance costs of the B777 aircraft increased according to the age of the aircraft. The decline in achieving flight hours in 2020 does not have a significant effect on aircraft maintenance costs. From the results of the sensitivity analysis, maintenance costs will increase in the years 2021-2025, one of which is due to maintenance with intervals of 3 years or 15,000 flight hours. The increase in maintenance costs is greater than the income from flight hours, so from the results of the CVP analysis it is necessary to evaluate the value of the PBTH Rate by providing the minimum flight hours that must be achieved.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Biaya Perawatan Pesawat, PBTH, Cost Volume Profit, MRO Maintenance Cost, PBTH, Cost Volume Profit, Aviation Industry
Subjects:	T Technology > TL Motor vehicles. Aeronautics. Astronautics > TL671.9 Airplanes--Maintenance and Repair
Divisions:	Faculty of Business and Management Technology > Management Technology > 61101-(S2) Master Thesis
Depositing User:	Etika Marga Saputri
Date Deposited:	01 Mar 2021 05:31
Last Modified:	01 Mar 2021 05:31
URI:	http://repository.its.ac.id/id/eprint/83042

Actions (login required)

View Item