PROS Dorothea RLP, Gustin T Cost, Pricing, Dan Profit abstract

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COST, PRICING, DAN PROFIT

PENGRAJIN RUMAH TONGKONAN TORAJA

Dorothea Ristya Limbu Payung

*)

_{Gustin Tanggulungan}

Universitas Kristen Satya Wacana

Jl. Diponegoro 52 – 60 Salatiga

*)

_{email :}

_{gustin@staff.uksw.edu}

ABSTRACT

The Toraja traditional house - Tongkonan - building used to be constructed by the family members of Tongkonan themselves in mutual cooperation system. But this time the activities become a business to several craftsmen groups in Toraja. This study aims to identify the elements of cost, the cost calculation system, and pricing strategies by craftsmen. Then, profit according to artisans compared to profit when cost is determining based on the job order costing. The study was conducted in two craftsmen groups which located in two different customs of the region due to the different characteristics of Tongkonan. Data were obtained by interview and observation then it was analyzed quantitatively.The results showed that cost elements of Tongkonan were raw materials (70,1%), labor (29,2%), and BOP (0,6%) and marketing (0,1%). Craftsmen set a price based on the customer’s willing to pay and the costs estimated by the craftsmen. Cost estimation by craftsmen was based on the estimated costs incurred without any supporting accounting record. By using craftsmen’s calculation, the profit ratio to cost is only 12% compare to 19% profit ratio by using job order costing.