DEVELOPMENT OF CALCULATION MACHINE RATE SYSTEM BY INVOLVING DIRECT AND INDIRECT COST

• Main Author: Van Hoten, Hendri
• Format: Theses
• Language: Indonesia
• Subjects: Teknik (Rekayasa, enjinering dan kegiatan berkaitan)
• Online Access: https://digilib.itb.ac.id/gdl/view/41054
• Institution: Institut Teknologi Bandung

This research deal with development of calculation machine rate system by involving direct and indirect cost. Calculating the machine rate has been by the components of the production activity costs. Components in cost structure are machine power cost, consumable material costs, maintenance costs, machine depreciation cost and indirect cost. In this system, indirect costs are charged to the machine based on weighting factor. Each section or department in the company can calculate the cost for themselves. In the system, there are two type of department mainly cost dan profit. The profit center department will responsible with its own cost and overhead cost center). This profit center cost will distributed to the machine suitable with specific allocation (overhead costs). The machine rate is overhead and direct cost involved. After that, the system will develope in a web-based software. The results obtained from this research are the physical data model and algorithm for development software of calculation of machine rate system.