ANALISIS PENETAPAN TARIF IDEAL ANGKUTAN PENGIRIMAN BERAS RASKIN PERUM BULOG DIVRE JABAR BERDASARKAN METODE BIAYA OPERASIONAL KENDARAAN (BOK)

Abstract

As a company that field in logistic management especially in West Java. Perum Bulog Divre Jabar have to fullfil needs of rice in West Java area. This is very related with transport process to ensure the rice arrived in the destination appropriate with needs of the area. Imposition of transport rate that given by partner party always determine price more lower than Perum Bulog rate. Refer to the problem in this research have a goal to analyze the ideal rate of transportation that use.

Data collected for this research were primary data and secondary data.The method that use in this research is a method of calculate the cost vehicle operational consist of fixed cost and variable cost that furthermore accumulated till found outcome of ideal rate, Break Even Point, and Return Of Investment. Analyze was perform in Perum Bulog with the outcome of cost vehicle operational is Rp. 250,980,122 then accumelate till found outcome of ideal rate that can fixed is Rp. 149,265 with Break Even Point is 2,60 and Return Of Investment  is 0,86 or 86%. The result of this analysis indicate that rate of Perum Bulog Rp. 169,481,- is so high, with that result ideal rate should be fixed is Rp. 149,265,-