COST ANALYSIS OF SAHABAT RETAIL STORE JAMBI

• Main Author: Hassandi, Irfan
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/22609
• Institution: Institut Teknologi Bandung

Retail is one important aspect in business chain. Retail is the nearest market to the costumer. Many retail has develop in Indonesia. This happen beside make costumer easily to reach the product, the higher consume level of costumer Indonesia also becomes the reason the retail development in Indonesia is high. In Jambi, the development of retail store is also high. One example of retail store in Jambi is Sahabat retail store Jambi. This store located in Sisingamangaraja Street, Jambi City Market, Jambi. Jambi city market is one market center in Jambi. This Store has sold 9 categorize product with 75 variants of the product. This store has built in 1991 by Mr.Andi Toni. However, until 2016, this store not has a good cost management. Because of this, author made cost analysis for sahabat retail store especially for 2016. This store has buy the product from suppliers. Three suppliers supply their product to this store. All supplier located in Jakarta. As the result, this store has generate revenue Rp. 506.272.000 and in 2016, this store has spent Rp.495.317.027 for total cost. This cost separate into operational cost Rp.183.827.027 and merchandise cost Rp.311.490.000. Sahabat retail store has BEP 3.932 unit and Rp.474.792.055 for BEP level in Rupiah. In 2016, Sahabat retail store has reach BEP even in unit and rupiah calculation and gaining profit Rp.10.954.973. For unit cost, we can see the result in Appendix B. The range of unit cost is between Rp 15.902 and Rp 389.588. Author suggests that for 2017, sahabat retail store must make a good cost management for the store. By seeing the calculation that made by the author, the owner can see what product that must sell more for gaining maximum profit.