PENYESUAIAN TARIF JASA PELAYANAN BAHAN BAKU KERAMIK BL-1 DAN K-5 BERBASIS ELEMEN BIAYA TAHUN 2017 PADA BALAI TEKNOLOGI INDUSTRI KREATIF KERAMIK

Abstract

The aims of this research is adjust the ceramics raw material service tariff of BL-1 and K-5 based on 2017 cost element. The results shew that: (1) the tariff of ceramic raw material services BL-1 and K-5 are Rp 5.993,95 and Rp 3.802,28 each kg. For the BL-1 followed by cost of goods manufactured Rp 4.610,73, expected  profit  margin  Rp  1.383,22,  and  operating  expense  Rp  691,61  (marketing  expense  Rp  414,97 and general & administrative expense Rp 276,64). For the K-5 followed by cost of goods manufactured Rp  2.924,83,    expected  profit  margin  Rp  877,45,  and  operating  expense  Rp  438,72  (marketing  expense Rp 263,23 and general & administrative expense Rp 175,49); and (2) the tariff of ceramic raw material services BL-1 and K-5 influence of cost of goods manufactured BL-1 and K-5. The tariff of ceramic raw material services BL-1 and K-5 according to government regulation number 6 in 2015 produce cost of goods manufactured BL-1 and K-5 Rp 1.923,07 each kg, that followed by raw material cost Rp 1.459,80, direct  labor  cost  Rp  176,73,  variable  overhead  cost  Rp  92,88,  and  fixed  overhead  cost  Rp  193,66.  The actual  cost  of  goods  manufactured  BL-1  and  K-5  smaller  about  Rp  2.687,66  each  kg  for  BL-1  and  Rp 1.001,76 each kg for K-5 than theoretically; and (3) The actual gross profit, operating profit, and net profit ceramics raw material service of BL-1 smaller about Rp 806,29, Rp 403,15, and Rp 322,52 each kg than theoretically, and for the K-5 smaller about Rp 300,52, 150,26, and Rp 120,21 each kg than theoretically.