ANALISIS PENERAPAN METODE COST PLUS PRICING DALAM MENENTUKAN BIAYA TARIF SEWA JASA PADA PT. HAJATRANS

Niken Dwi Ristanti1 Elfreda Aplonia Lau Nurfitriani

Abstract


The background of this research is to know the profit of PT. Hajatrans in 2017-2020 the company’s profit was quite large but experienced an unstable profit due to the large costs incurred for various purposes and less effective rental rates.       

The purpose of this study was to determine and analyze the determination of rental rates at PT. Hajatrans is based on the cost plus pricing method. With the formulation of the problem whether the amount of service rental rates at PT. Hajatrans is lower than the amount of service rental rates at PT. Hajatrans is lower than the service rental rate based on the cost plus pricing method?

The analytical tool used in this study uses the cost plus pricing method, namely the analysis of total cost according.

     The results show that the calculation according to the cost plus pricing method is greater than the calculation of the rental rate according to PT. Hajatrans. Therefore, the calculation according to the cost plus pricing method can be used to calculate the cost of the next rental rate in order to increase profit every year

Keywords


Rental cost, Cost Plus Pricing Method of Total Cost Analysis

Full Text:

PDF

References


Assauri, S. 2014. Manajemen Pemasaran. Jakarta: Rajawali pers.

Garrison, Noreen dan Brewer. 2013.Akuntansi Manajerial. Edisi 14, Jakarta: SalembaEmpat

Halim, Abdul dan Bambang Supomo dan Syam Kasufi. 2012. Akuntansi Manajemen Akuntansi Manajerial, Edisi kedua. Yogyakarta: BPFE Universitas Gajah Mada

Lestari, Wiwik dan Dhyka Bagus Pemana.2017.Akuntansi Biaya dalam Prespektif Manajerial.Depok: Raja grafindo Persada

Mulyadi. 2012. Akuntansi Biaya.Edisi 5, Yogyakarta: STIE YKPN

Siregar, Baldric dkk. 2012. Akuntansi Biaya.Edisi 2, Jakarta: Salemba Empat

Slamet Sugiri Sodikin. 2015. Akuntansi Managemen Sebuah Pengantar. Jakarta: UPP STIM YKPN

Subekti, Wibowo. 2013. Perpajakan. Jakarta: Salemba Empat

William K. Carter. 2013. Akuntansi BiayaCost Accounting. Jakarta: Salemba Empat




DOI: https://doi.org/10.31293/jma.v12i2.7284

Refbacks

  • There are currently no refbacks.