Analisis Estimasi Perhitungan Biaya Produksi dan Biaya Operasional Pada Kapal Ambulance Di Perairan Sungai Mahakam Ulu

Handayani, Windah (2025) Analisis Estimasi Perhitungan Biaya Produksi dan Biaya Operasional Pada Kapal Ambulance Di Perairan Sungai Mahakam Ulu. Bachelor thesis, Institut Teknologi Kalimantan.

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Abstract

Mahakam Ulu merupakan salah satu kabupaten dikalimantan timur yang memiliki 5 kecamatan dengan dialiri arus perairan sungai yang cukup luas. Terdapat banyak daerah pelosok yang kurang memadai dalam memperoleh layanan fasilitas kesehatan, dikarenakan keterbatasan sarana dan prasana untuk menjangkau daerah terpencil. Kapal ambulance menjadi solusi dalam membantu pelayanan khusunya dalam bidang kesehatan, tentu saja dengan disertai perencanaan biaya produksi dan biaya operasional. Penerapan dalam merencanakan biaya yang harus disiapkan dalam pembangunan dan pengoperasian kapal dilakukan menggunakan metode activity based costing (ABC) yang membagi rincian biaya berdasarkan aktivitas yang terjadi kedalam 3 kategori, kebutuhan, jasa dan overhead. Dalam biaya produksi terdiri dari komponen biaya material dan kelengkapan outfitting, jasa pembuatan kapal, dan kelistrikan yang dibutuhkan dengan besaran biaya mencapai Rp.1.088.305.929,69. Dalam biaya operasional, kapal direncanakan akan membutuhkan biaya tetap Rp.152.268.353,11 dengan komponen meliputi, bahan bakar, konsumsi, air tawar, asuransi, fumigasi, penyusutan, perwatan harian . Sedangkan, biaya tidak tetap dengan komponen berupa bahan bakar, pelumas, air tawar penumpang, jasa kepelabuhanan, sebesar Rp.132.844.032,46, sehingga biaya operasional yang harus dikeluarkan sebesar Rp.285.112.385,56.

Item Type: Thesis (Bachelor)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Jurusan Sains, Teknologi Pangan, dan Kemaritiman > Teknik Perkapalan
Depositing User: Windah Handayani Rahim
Date Deposited: 15 Jul 2025 00:34
Last Modified: 15 Jul 2025 00:34
URI: http://repository.itk.ac.id/id/eprint/24518

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