Penentuan variabel harga pokok penjualan pada jasa ekspedisi angkutan mobil = Variable determination on cost of good sold at expedition service

Ali, Irvan Ivah (2011) Penentuan variabel harga pokok penjualan pada jasa ekspedisi angkutan mobil = Variable determination on cost of good sold at expedition service. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pertumbuhan penduduk yang semakin tahun semakin meningkat di Indonesia, membuat kebutuhan penduduk akan barang semakin meningkat. Hal ini membuat dunia industri semakin berkembang pesat. Perusahaan di bidang industri membutuhkan sistem distribusi yang baik agar dapat memenuhi kebutuhan konsumen. Oleh karena itu bisnis ekspedisi menjadi bisnis yang berkembang. Perusahaan ekspedisi sekarang ini belum mempunyai perhitungan yang tepat akan harga pokok penjualan sehingga harga jual masih berdasarkan harga pasar. Oleh karena itu diperlukan penentuan variabel harga pokok penjualan pada ekspedisi jasa angkutan mobil. Untuk dapat menentukan harga pokok penjualan yang tepat, diperlukan variabel indikasi penyusun harga pokok penjualan terlebih dahulu. Dilakukan klasifikasi variabel berdasarkan kelompoknya. Setelah mengetahui variabel – variabel penyusun harga pokok penjualan dilakukan perhitungan masing – masing variabel per satuan jarak agar memudahkan dalam proses perhitungan harga pokok penjualan per rute perjalanan. Berdasarkan hasil pengumpulan, pengolahan data yang dilakukan, diperoleh variabel – variabel penyusun harga pokok penjualan dikelompokkan dalam tiga kelompok biaya yaitu kelompok biaya uang jalan, uang operasional dan uang administrasi. Dalam masing – masing kelompok biaya ini terdapat variabel – variabel penyusun harga pokok penjualan. Besarnya harga pokok penjualan untuk rute Bandar Lampung – Jakarta adalah sebesar Rp 2,951,565,27. Harga pokok penjualan rute Bandar Lampung – bandung sebesar Rp 3,398, 983,24. Untuk rute Bandar Lampung – Semarang sebesar Rp 4,348,827,23. Untuk rute Bandar Lampung – Solo sebesar Rp 5,747,917,31.Untuk Rute Bandar Lampung – Surabaya sebesar Rp 7,323,064,61. Setelah mengetahui besarnya harga pokok penjualan per rute perjalanan, dilakukan penentuan variabel dominan penyusun harga pokok penjualan tersebut. Berdasarkan hasil analisis didapatkan variabel uang bensin, uang ban mobil dan sewa kantor menjadi variabel dominan penyusun harga pokok penjualan di masing – masing kelompok biaya. Solusi untuk menekan biaya pada variabel dominan adalah dengan bekerja sama dengan pihak SPBU, melakukan teknik vulkanisir dan menambah unit mobil. / As the highly increasing Indonesia population, the needs of Indonesians are also increasing. Due to this event, many industries also develop swiftly. Some industrial companies need to have a good distribution system to be able to satisfy their customers. Therefore, expedition business has developed greatly. Nowadays, expedition’s company does not have a fixed cost of goods sold so they use the market price to determine the sales price. Therefore, there should be a determination of variables that influences the cost of goods sold on expedition service. In order to have an accurate cost of goods sold, it is needed to determine the variable that make up the cost of goods sold. The variables should be sorted in groups according their characteristics. Cost of goods sold can then be calculated by converting each variable per kilometer to simplify the calculation. According from the data taken, it is known that variables that influenced cost of goods sold can be divided in three groups which are in-road, operational and administration expenses. In each of the expenses, there are variables that influence the amount of the expenses. From the calculation made, the cost of goods sold for Bandar Lampung – Jakarta route is Rp 148.25/kg. Cost of goods sold for Bandar Lampung – Bandung route is Rp 170.76/kg. For Bandar Lampung – Semarang route is Rp 218.86/kg. For Bandar Lampung – Solo route is Rp 289.00/kg. For Bandar Lampung – Surabaya route is Rp 368.30/kg. After knowing the cost of goods sold for each route, dominant variable can be pointed out. According to the analysis, gasoline, car tire and office rent are the dominant variable to make up the cost of goods sold per category. Solution to reduce this cost is by having a cooperation with gas station, vulcanitation technic and increase car’s units

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