Analisis Penetapan Harga Jual Dengan Menggunakan Metode Time and Material Pricing Pada CV. Abdi Jaya Motor

The purpose of this study was to determine the pricing of time and materials in determination the price of painting and welding services set by the workshop Abdi Jaya Motor in determination the appropriate price. The Data used in this study are primary and secondary data obtained directly from the workshop Abdi Jaya Motor. The analysis used is a quantitative descriptive method that uses time and material prices to calculate the price of painting and welding services. The methods used in this study are (1) Direct interviews with stakeholders, (2) direct observation, and (3) data recording. The results obtained are pricing using time and material pricing is lower than the price set by CV. I Am A Motorcycle. Conclusions obtained based on the results of data analysis that has been done are : (1) the total cost to produce one hour of service is Rp 24,783, with the calculation of the price of repair services obtained is for painting the body per panel with a standard color of Rp 544,417.64 and Rp 568,109. 34 for red,while for welding the price per meter obtained results of Rp 81,347. 16, (2) Markup charged on the material is 14.1%. The implication of this study is expected to be able to review the use of time and material pricing method in determination the price of car body repair services, by reason of the calculation results, the price of car body painting and welding services that are relatively affordable in order to attract many customers and when using the time and material pricing method is expected to facilitate when there are irregularities in the financial because financial records are more detailed and precise.

Keywords: Time And Material Pricing, Painting, Welding Materials Selling Price