ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MENYEWAKAN TUG BOAT PADA PT SURYA MARITIM SHIPPINDO DI SAMARINDA

Abstract

PT Surya Maritim Shippindo is one of the shipping services company in Samarinda. It is located on Jalan Arif Rahman Hakim No. 13 Samarinda. Tug boat owned by the company is 3 units, but one of them is rarely operate. Based on historical data of the company, over the last 2 years, that tug boat only operating maximum 6 months in a year. Therefore the management requires analysis in decision making between sell or keep renting the tug boat. This research aim to analyze the differential cost of two alternatives, to sell or rent a tug boat to determine which is most favorable alternative between sell or rent tug boat. Data collection methods used in this research is the research field, which consists of observation, interviews, documentation, and research literature. The instrument analysis that used in this research is differential cost analysis to indentify the cost of each alternative and compare the profits of the two alternatives. Then, discount factor 8,7% used to analyze present value from cash in flow and cash out flow during the 8 years lease term. The results of this research show that selling tug boat alternative result the bigger cash in flow than rent tug boat altenative because the high of operational costs likes insurance cost, reparation/docking cost and cost of crew salary which must    be    paid    by    the    company    when    the    tug    boat    keep    to    rent.

 

Key words: Differential Cost, Decision Making