ANALISIS PERBANDINGAN BIAYA ANGKUTAN PT POS LOGISTIK INDONESIA RUTE BANDUNG - SURABAYA ANTARA ARMADA MILIK SENDIRI DENGAN SEWA BERDASARKAN BIAYA OPERASI KENDARAAN (BOK)

Abstract

PT Pos Logistik Bandung Area has transport fleets either as the investment or from other vendors. PT Pos Logistik Bandung in supporting the company's performance to meet distribution needs uses 2 fleets  from the investment, hire as many as 12 fleets, such as 1 armada owned by HJB, 2 armadas owned by KPOS Tegal, 4 armadas owned by FADIL and 5 vessels owned by PT Dapensi Dwi Karya (DDK). HJB, KOPOS Tegal, FADIL, DDK are the companies that work together with PT Pos Logistik Bandung Area as the fleets leaser to support the company's performance.

This study aimed to evaluate the feasibility of election issues of private owned and rental vehicle for the delivery of goods to Surabaya. To find which vehicle is more efficient, then the feasibility analysis of private owned vehicle using the Vehicle Operating Cost (VOC) and compared with the cost of renting the vehicle. Vehicle Operating Costs (VOC), which consists of Fixed Costs, Variable Costs and Overhead Costs.

From the calculation by using the Vehicle Operating Cost (VOC) and supported by the calculation of investment feasibility analysis, then the vehicle should be selected is the private-owned vehicles because the cost for rental vehicle incurred expenditure amount to Rp 1.650.000, - / day compared to its own expenditure as many as Rp 1,118,182, - / day over and also supported by the results of calculations which show the feasibility of investment which is worth to be done, thus the company can gain greater profit than renting a vehicle from a vendor.