USULAN PERBAIKAN TARIF JASA DESAIN TEKNIK DI PERUSAHAAN VOLVVD ENGINEERING MENGGUNAKAN METODE JOB COSTING

• Main Author: Ghani Razzak, Muhammad
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/63773
• Institution: Institut Teknologi Bandung

Volvvd Engineering is a company which provides engineering design services. Engineering design services such as designing, analyzing, and prototyping are all provided by the company. For the company to keep growing, it must be able to provide the best services and calculating its cost estimates accurately. Currently, the service rates used by Volvvd Engineering can’t completely address the costs that are occurred when a service was given by the company, because of its poor cost estimates. The service rates are calculated by imposing the direct and indirect costs all together. Because of its poor cost estimates the company is struggling to obtain profit. The company needs to be able to address its cost estimates accurately if they are willing to obtain profits. For this research the Job Costing method will be utilized because of the similar characteristics that occurred between the services given by the company and the Job Costing method, in which that the indirect costs could be all allocated within one cost pool. The cost calculation starts by identifying the products that will be addressed as the cost objects, then the cost groups that emerged will also be used to determine the cost groups. After that the cost groups will be segregated as direct and indirect costs, which will then get its rates calculated by using budgeted rates. Then the rates obtained will be multiplied by the duration of the service which will provide the total costs of direct costs and indirect costs. The overall total cost will be obtained by adding the total of direct cost and indirect cost all together. Finally, a mark-up process will be done to ensure the company to get profits from its services. The tariff obtained from the mark-up process will be the new tariff that will be proposed to the company. The new tariff will be higher than the tariff that is being used now, but in return it will provide profits for the company and better service costs allocation.