PRICING STRATEGY IN THE SERVICE SECTOR OF SMALL MEDIUM ENTERPRISE: RUMAH JAHIT MUSLIMAH ASSELARIE. COMPANY

• Main Author: Dewi Ineke (19214032), Selvy
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/30865
• Institution: Institut Teknologi Bandung

Rumah Jahit Muslimah Asselarie&#8223; is a service company established in 2015, especially in the fashion industry. The company is focused as a production vendor for a fashion company that sells Muslimah syar&#8223;i dress. Rumah Jahit Muslimah Asselarie is a production vendor that accepts orders in low quantities, reasonable prices, and good quality. Currently, the company is facing problems especially in define pricing. There is no standard in pricing to make the price of services provided tend to be low and affect the financial condition. Therefore, the author raises this problem to a research to find the solution that can solve this problem through data collecting and analysis. <br /> <br /> The objective of the research is to determine cost of goods sold and pricing strategy by using Activity-based Costing and Value Based Pricing method using Expert choice software in determining the most important value for customer with pairwise comparison method. <br /> <br /> To get the data, author does the observation to the Rumah Jahit Muslimah Asselarie Company to get the current condition business activities and financial data and interview to the benchmark company which is company in the same industry, Penjahit Ervina for comparison. The current condition of the pricing method is being analysed and improved. By seeing the improvement result it can be known that the current pricing method is un-standardize, an increase in the number of production makes the profit earned less and even the company does not earn the profit because of many expenses unnoted. Then the authors use the method of Activity-Based Costing and Value Based pricing in setting the price of services. The lesson learned that we get from benchmark is do not to rely on one tailor for all production activities, making it difficult to determine the price and increase order capacity. <br /> <br /> From the analysis, the result is a new pricing strategy resulting in a profit of Rp 445,000 to Rp 1,505,000 greater than the current profit for Syar'i Dress production and up to Rp 970,000 for Khimar production.