The Implementation Of Drinking Water Rates Of Perumda Tirta Tuah Benua East Kutai Based On Full Cost Recovery Principles

Authors

  • Rosmiati Pakata Accounting, Institute of Economic Science Nusantara Sangatta
  • Nanok Fitriyadi S Accounting, Institute of Economic Science Nusantara Sangatta

Keywords:

Cost of Production, Water Tariff, Full Cost Recovery

Abstract

The purpose of this study was to determine the application of drinking water tariff from Perumda Air Minum Tirta Tuah Benua Kutai Timur, whether the water tariff have the full cost recovery. The full cost recovery rate is one of the main aspects in order to create a healthy and independent company. Full cost recovery to cover operational needs and development of water services. The calculation of the cost of production based on full cost recovery is Rp. 8,432.02 with NRW 25% while the cost of production based on the Real NRW of 19.86% is Rp. 7,891.40. From the data above, the average selling price of water per m3 is 90.94% of the cost of production per m3 or 9.06% lower than the break-even point. Based on the calculation, the basic rate is Rp. 8,717.72, low tariff is Rp. 7,845.95, full tariff is Rp. 12. 118.70 and the agreement rate is Rp. 16.966.18.

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Published

2022-08-15

How to Cite

Pakata, R. ., & Fitriyadi S, N. . (2022). The Implementation Of Drinking Water Rates Of Perumda Tirta Tuah Benua East Kutai Based On Full Cost Recovery Principles. International Conference On Economics Business Management And Accounting (ICOEMA), 1, 1003-1008. Retrieved from https://conference.untag-sby.ac.id/index.php/icoema/article/view/2231

Issue

Vol. 1 (2022): ICOEMA 2022

Section

Articles