EVALUASI PENENTUAN TARIF PENGIRIMAN BARANG PADA PT. YAPINDO TRANSPORTAMA

Abstrak

              This study written and compiled by Dika Auliyah, student number 130150072 with title "EVALUATION DETERMINATION OF SHIPPING RATE IN PT. YAPINDO TRANSPORTAMA ". Data sample was collected in Pangkalpinang - Bangka, Indonesia from period April to June 2019. This study had a general objective to evaluate shipping rates. The specific purpose of this study to determine shipping rate used are right. This shipping rate used full costing approach, as well as in determining this rate PT. Yapindo Transportama also considers distance, weight and size of goods for the shipment. Research limited the evaluation data with three items : Medicines, Formula Milk, Sun Kara.

           The results calculation showed full costing method for shipping rate are not significant imply for getting the expected company profits. Where shipping rates for medicines with a shipment weight of 11,547 kg require a production cost of Rp. 166,800,000 and a non-production cost of Rp. 53,860,173.21 with a expected company mark-up of Rp. 108,420,000 and for shipment of Formula Milk with 5,228 kg with production costs Rp 168,100,000 and non-production costs Rp 24,385,640.04 with a mark up on this type of shipment amounting to Rp 72,283,000, as well as for Sun Kara shipment total 8,769 kg with a production cost of Rp 168,650,000 and non-production costs Rp 40,902,386.67 and a mark up of IDR 82,638,500. The calculation is counting based on primary data collected by researchers from the research object data.