An analytical study on the operational costs of freight truck transportation in papua province
Keywords:
Cost, Break-Even Point, Return on Investment, Operational Cost, PapuaAbstract
The current study defines transportation as the activity of relocating, moving, carrying, or transferring objects from one location to another using various transportation modes. The objectives of the study include: (1) calculating the operational costs of freight trucks (BOTKT) on the Abepura –Sentani route, (2) determining the ideal tariff per sack of rice using the operational cost method, (3) assessing the Return on Investment (ROI), and (4) identifying the shipment number at which the company reaches the Break-Even Point (BEP). The study seeks to enhance understanding of operational efficiency and profitability in the freight transport business. The analysis employs an operational cost approach to identify significant cost components and collect the necessary data for BEP and ROI calculations. The findings aim to support better business decision-making and strategic cost management to optimize profit planning. The key findings include: (1) The total annual operational cost (BOK) for a Gran Max Pick-Up truck was IDR 231,896,353, with a BEP at 8,556 rice sacks and an ROI of -90%. (2) For a Canter FE 71 truck, the annual BOK was IDR 670,051,366, with a BEP at 26,802 rice sacks and an ROI of -92%.
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