Evaluasi Perhitungan Harga Pokok Air Minum dalam Menentukan Tarif Air Minum : Studi Kasus pada PDAM Tirta Pakuan Kota Bogor

Setiawan, H. Hendra
Wihandranti, Ade Wisni

Jurnal Ilmiah Ranggagading (JIR)
Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading

This research was done to find out the cost pricing of drinking water selling, the determination of drinking water rate and the correlation of the two. It’s utilized case study method with hypothetical testing techniques as descriptive-comparative.
The result indicates that the cost price calculation of drinking water selling has significant correlation to determining drinking water rate. The cost price of drinking water selling based on cost components was determined by using accounting cost average, financial average, and cost level (low cost, moderate cost and high cost level) as principle to determining drinking water rate structure based on customer group and water consumption block.

Keywords: Cost Pricing