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PERHITUNGAN TARIF SEWA GEDUNG VIDYA LOKA DENGAN METODE COST PLUS PRICING PENDEKATAN FULL COSTING

JISO : Journal of Industrial and Systems Optimization

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Title PERHITUNGAN TARIF SEWA GEDUNG VIDYA LOKA DENGAN METODE COST PLUS PRICING PENDEKATAN FULL COSTING
 
Creator Cahya W, Lusi Mei
Putri N, Wilhelmina
 
Subject cost plus pricing, full costing, rental building, vidya loka
 
Description The Vidya Loka building at Darma Cendika Catholic University (UKDC) has several rooms that can be rented by the general public, namely Serbaguna room (2nd floor), Seminar Timur room and Seminar Barat room (3nd floor)  starting October 2019. Determination of current rental fees is only based on price competitors around Surabaya. This study aims to provide input to managers building regarding the calculation of rental costs using the Cost Plus Pricing method with Full Costing approach that considers long term benefits. The result of calculating rental fees based on data for 3 months, December 2019 – February 2020 show there is a large difference, especially for the Seminar room. Through the calculation of Full Costing with an expected profit of 30% of operational costs, the rental rate is obtained per 6 hours as follows : Serbaguna room IDR 5,300,000, Seminar Timur room IDR 450,000 and Seminar Barat room  IDR 700,000
 
Publisher Universitas Maarif Hasyim Latif
 
Contributor Universitas Maarif Hasyim Latif
 
Date 2021-06-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-journal.umaha.ac.id/index.php/jiso/article/view/950
10.51804/jiso.v4i1.8-13
 
Source JISO : Journal of Industrial and Systems Optimization; Vol 4, No 1 (2021): Juni 2021; 8-13
2622-898X
2622-8971
 
Language eng
 
Relation https://e-journal.umaha.ac.id/index.php/jiso/article/view/950/857
 
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