Abstract :
The goals to be achieved in this research is to gain a clear picture of how to set up a production cost associated with the process of auto body repair services to determine the amount of the prescribed rate for the cost of auto body repair services and accurately. The method used is a literature study, observation and interviews to the parties concerned. This type of research is a case study. Determination of rates is one of the important policy in an enterprise. In this thesis, the writer tries to recalculate the cost to the company CV. Speed Indo Pratama Surabaya to calculate in accordance with the damage costs for each car that is expected to be able to produce the proper rate and accurate damage each to the car. In this thesis, the writer tries to recalculate the cost of CV. Speed Indo Pratama Surabaya in accordance with the damage costs for each car that is expected to be capable of producing timely and accurate benefits of each of the different damage to each car. Of the total cost of which was a matter of the author, the author set at 15% of the total cost is calculated as the profit. In this study the authors will determine the rate for auto body repairs using the Cost Plus Pricing with Full Costing approach. The results of this study are heavy damage to repair 32 panels worth USD 70,611,80,5, moderate damage to repair 7 panels worth USD 2,405,257,65 and repair minor damage to 2 panels worth Rp500.079, 54.
Key words: Production Costing, Tariff