Aufiyansyah, Mu'ammal Caesar (2021) Analisis Life Cycle Costing Strategy Unit Dump Truck Caterpillar 777D Pada PT. Petrosea Tbk. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Good management or control over fixed assets will also have a good impact on the company, because with this control, the company can identify, analyze, assess, avoid, minimize, and even eliminate unexpected threats (risks) on fixed assets in the company. One way to manage fixed assets is to perform a life cycle costing analysis. Life cycle costing is an economic assessment of an asset by taking into account the cost of the asset over its economic life (as long as the asset is used/operated) expressed in terms of money. PT. Petrosea Tbk has a new asset in the form of a Caterpillar 777D dump truck, so there is no calculation and life cycle costing yet of this asset to calculate the basic price of the rental rate for the asset. The data were obtained using the interview method, and documentation. The data were analyzed by using the theory of life cycle costing and procedures in accordance with PT. Petrosea Tbk. Based on the analysis, it is known the costs associated with the Caterpillar 777D dump truck and the known rate/hour which can be used as the base price for leasing the assets of the Caterpillar 777D dump truck. Keyword : Analysis, Life cycle costing, Fixed Asset
Item Type: | Thesis (Diploma) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.42 - COST ACCOUNTING |
Divisions: | Accounting Diploma > Practice Working Report |
Depositing User: | MU'AMMAL CAESAR AUFIYANSYAH |
Date Deposited: | 11 Apr 2022 03:18 |
Last Modified: | 11 Apr 2022 03:18 |
URI: | http://eprints.perbanas.ac.id/id/eprint/8747 |
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