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ITS » Undergraduate Theses » Teknik Perkapalan
Posted by sherow7@its.ac.id at 15/06/2010 14:57:45  •  4174 Views


ANALISA PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI KAPAL BARU STUDI KASUS PEMBANGUNAN KAPAL PATROLI ALUMINIUM

DESIGNING AND CONTROLLING ANALYSIS OF NEW SHIPBUILDING PRODUCTION COST CASE STUDY ON ALUMINIUM PATROL BOAT BUILDING

Author :
Mahardhika, Budi Wahyu ( 4101100062 )




ABSTRAK

Setiap galangan kapal menginginkan biaya yang dikeluarkan masih dalam batasan anggaran yang disediaka. Oleh karena itu perusahaan galangan kapal perlu memantau mengkaji mengadakan koreksi dan mengarahkan agar kegiatan produksi yang dilakukan dapat menuju arah sasaran yang ditetapkan yaitu menjaga agar biaya produksi yang dikeluarkan sesuai dengan termin waktu pembayaran yang telah ditetapkan pada awal proses pembuatan sehingga biaya yang dikeluarkan untuk produksi tidak perlu menggunakan dana pihak ketiga yang dimana nantinya akan menambah biaya produksi pada pembuatan kapal baru yang sedang dilakukan. Dalam Tugas Akhir ini penulis membuat simulasi di berbagai kondisi pembiayaan yang dimana nantinya akan mempunyai peranan sebagai alat pengendali biaya tentang pengaruh pengeluaran biaya produksi dengan pembayaran termin terhadap laba kontribusi. Sebagai obyek yang ditinjau adalah Kapal Aluminium FPB 38 M di PT. PAL INDONESIA Divisi Kapal Perang Surabaya. Evaluasi yang dilakukan adalah mengenai simulasi kebutuhan dana bunga pinjaman dan laba setelah pajak di berbagai kondisi pada proses produksi pembuatan kapal alumnium FPB 38 M Dari hasil akhir evaluasi simulasi dalam proses penulisan tugas akhir ini kesalahan dalam menempatkan termin memberikan opsi kurs dollar menggunakan uang muka dan keterlambatan akan mengakibatkan laba perusahaan berkurang bahkan dapat mengalami kerugian. Hasil selisih nilai kontrak akibat perbedaan kurs optimis dengan standart sebesar Rp.5.880.000.00000. Sedangkan selisih antara kurs standart dengan kurs pesimis adalah Rp.6.720.000.00000. Total selisih antara kurs optimis dengan kurs pesimis adalah Rp.12.600.000.00000.


ABSTRACT

Every shipyard wants the cost which spent is still on the available budget limit. Therefore a shipyard company should control asses conduct a correction and direction so the production work can be suitable with the intended direction that is to keep the spending cost fit with intended time term payment at the start of building process. Even if possible the cost which spent during production time does not need to come from third side fund where it will just increase the production cost on the current new building process. In this research the author tried to make a simulation on various funding which will have role as a fund controlling device about the effect of production spending cost with term payment to the profit contribution. The object of this research is FPB 38 M Aluminium Boat built by PT. PAL INDONESIA warship Division Surabaya. The Evaluation that carried out is about simulation of fund need interest on loan and profit after tax on various production case of FPB 38 M Aluminium boat building From the final result of simulation on this report writing process a mistake when placing term giving dollar rate option using advance money and the delay will cause the reduce of company profit and even can cause loss. The results of contract value gap as a consequence of gap of optimist rate with standart rate is Rp.5.880.000.00000. In other side gap of standart rate with pesimist rate is Rp.6.720.000.00000. Total gap of optimist rate with pesimist rate is Rp.12.600.000.00000.



KeywordsPerahu alumunium; kebutuhan dana; bunga pinjaman; laba setelah pajak
 
Subject:  Analisa Nilai (Kontrol Biaya); Kontrol Biaya Industri Bangunan Kapal
Date Create: 01/07/2009
Type: Text
Format: pdf
Language: Indonesian
Identifier: ITS-Undergraduate-3100010038912
Collection ID: 3100010038912
Call Number: RSPe 658.155 2 Mah a


Source
Undergraduated Thesis, Physics Engineering, RSPe 658.155 2 Mah a, 2009

Coverage
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Copyright @2009 by ITS Library. This publication is protected by copyright and permission should be obtained from the ITS Library prior to any prohibited reproduction, storage in a retrievel system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to ITS Library




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  1.  ITS-Undergraduate-11401-4101100062-Abstract_id.pdf - 8 KB
  2.  ITS-Undergraduate-11401-4101100062-Abstract_en.pdf - 7 KB
  3.  ITS-Undergraduate-11401-4101100062-Conclusion.pdf - 10 KB




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