Institutional Repository | Satya Wacana Christian University: Identifikasi Cost dan Strategi Pricing Usaha Kerajinan Rumah Adat di Tana Toraja

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Sector of tourism in Tana Toraja evoke phenomenon a raising demand for culture-based handicrafts, it include traditional Toraja houses which was originally done together with family. These business need to be studied to become an input for the government and relevant alliance to encourage the creation of jobs for the society.

This study is purposed to identify the elements of cost, the method of determining cost by craftsmen, and pricing strategies by craftsmen. Then, it compared with the calculation of cost and profit based on job order costing method. The study was conducted in two different craft business location. Data are collected by interview and observation and it is analyzed quantitatively.

The results showed elements of cost include the cost of raw materials, labor, and BOP. Costs that is spent by the craftsmen are not listed so that it only based on the determination of cost estimations, whereas prices are determined based on the costs incurred and the price that will be paid by the consumers. The biggest cost item is raw material especially in timber. Based on calculation of craftsmen, the average amount of profit is 13% of the production’s estimation cost. Meanwhile, according to the calculation of job order costing method average income is 20% of the production cost.

Keywords : Cost, Pricing Strategy, Job Order Costing Method , Industrial Craft, Toraja Traditonal House





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