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Evaluasi Perhitungan Harga Pokok Air Minum dalam Menentukan Tarif Air Minum : Studi Kasus pada PDAM Tirta Pakuan Kota Bogor Setiawan, H. Hendra; Wihandranti, Ade Wisni
Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

This research was done to find out the cost pricing of drinking water selling, the determination of drinking water rate and the correlation of the two. It’s utilized case study method with hypothetical testing techniques as descriptive-comparative. The result indicates that the cost price calculation of drinking water selling has significant correlation to determining drinking water rate. The cost price of drinking water selling based on cost components was determined by using accounting cost average, financial average, and cost level (low cost, moderate cost and high cost level) as principle to determining drinking water rate structure based on customer group and water consumption block. Keywords: Cost Pricing
Penerapan Break Even Point dalam Menetapkan Target Penjualan Studi Kasus Pada Hotel Mirah Setiawan, H. Hendra; Wahyudi, Wahyudi
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 2 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Manajemen yang baik perlu diterapkan dalam menjalankan kegiatan usaha perhotelan agar tujuan yang telah ditetapkan dapat dicapai. Meskipun kondisi ekonomi saat ini kurang baik, namun tetap dapat meningkatkan pendapatan sesuai dengan target yang telah direncanakan. Analisa break even point dapat membantu dalam merencanakan tingkat penjualan di masa yang akan datang, serta dapat memberi masukan kepada pihak manajemen Hotel Mirah untuk mengambil keputusan dalam menjalankan kegiatan operasional hotel. Titik BEP terjadi pada saat penjualan Rp 3,036,342,349 atau pada saat penjualan 10,994 unit. Break even dalam keseluruhan atau total tidak berarti bahwa tiap jenis kamar harus dalam keadaan break even. Kemungkinan suatu macam jenis kamar menderita rugi sedangkan yang lainnya memperoleh keuntungan. Berdasarkan perhitungan BEP tahun 2004 diketahui bahwa kamar jenis standar dan deluxe mengalami kerugian, sedangkan kamar jenis executive dan suite memperoleh keuntungan. Keywords : Break Even Point;
Evaluasi Atas Metode Alokasi Overhead Menurut Departemen terhadap Penetapan Harga Pokok Produksi : Studi Kasus Pada PT. Sonoco Indonesia Setiawan, H. Hendra
Jurnal Ilmiah Ranggagading (JIR) Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Deciding on the tariff of overhead of a factory per department of production uses direct working hours for all the departments of production. This is determined in order to make it easier for management to determine the kilogram per direct worker. Determining the basic price of POY production at PT Sonoco in 2003 reached Rp. 13,409,257.67 where the biggest cost goes to the direct material. This is due to the increase price of pulp in every quarter in 2003. In determining production basic price, economizing direct material is implemented by using raw material stock which is slow moving. The rate is maximum in line with the implementation of quality control of production, in order to increase the production efficiency. Key words: Overhead Cost; Production Cost.