Cost Structure Evaluation of Variable Costs and Business Forecast in Spooring Services at SME Trijaya Ban 83

DOI

10.2991/icbmr-18.2019.43How to use a DOI?

Keywords

business coaching, SMEs, cost structure, variable cost, forecast

Abstract

This paper discusses the process of business coaching in tire selling and car repair workshop, namely Trijaya Ban 83. Business coaching is a training process by a coach to the trainee in problems that exist in the SME, as well as providing solutions and applicable suggestions to existing problems at the SME. The objective in this paper is to formulate an efficient cost structure on Trijaya Ban 83 spooring services and to make financial forecast when applying the cost structure. Based on this coaching business process, the variable costs accumulated in the form of incentives in mechanic salaries can create higher net income, efficiency in the use of operational machinery, and provide a more stable profit margin when sales are lower. This cost structure calculation can be used in other services calculations at Trijaya Ban 83. Financial forecasts provide an overview of Trijaya Ban 83’s new fee structure for net profit for the next five years.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ganesha Mulia Panggabean
AU  - Dedi Wibowo
PY  - 2019/03
DA  - 2019/03
TI  - Cost Structure Evaluation of Variable Costs and Business Forecast in Spooring Services at SME Trijaya Ban 83
BT  - Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018)
PB  - Atlantis Press
SP  - 264
EP  - 268
SN  - 2352-5428
UR  - https://doi.org/10.2991/icbmr-18.2019.43
DO  - 10.2991/icbmr-18.2019.43
ID  - Panggabean2019/03
ER  -