Institutional Repository | Satya Wacana Christian University: Identifikasi Cost dan Strategi Pricing Usaha Kerajinan Rumah Adat di Tana Toraja
ABSTRACT
Sector of tourism in Tana Toraja evoke phenomenon a raising demand for culturebased 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
Sector of tourism in Tana Toraja evoke phenomenon a raising demand for culturebased 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