Penyesuaian Tarif Jasa Teknologi Bahan Keramik Bjn-4 Sesuai Elemen Biaya Tahun 2016 Pada Btikk-bppt

Abstract

The aims of this research were: (1) to adjust the asessment of recent technology service tariff; (2) to assess the loading of recent cost of good manufactured to be exact cost of good manufactured; and (3) to determine the profit different. The research results shew that: (1) the application of technology service  tariff  stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 about Rp 1.750,00 each kg; (2) The technology service tariff stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 resulted cost of good manufactured about Rp 1.346,10 each kg; and (3) the technology service tariff stoneware BJN-4 influenced of profitability. The technology service tariff stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 resulted gross profit, operating profit, and net profit about Rp 403,90 each kg, Rp 201,99 each kg, and 161,60 each kg. The gross profit, operating profit, and net profit of technology service  stoneware BJN-4 lower about Rp 587,61 each kg, Rp 293,77 each kg, and Rp 235,01 each kg than its theoretically. The theoretical gross profit, operating profit, and net profit were Rp 991,51 each kg, 495,76 each kg, and Rp 396,61 each kg