Analisis Biaya Logistik Pada Meubel Rotan Subur Di Kota Palu

The research objective is to determine and analyze logistics cost structure of rattan raw materials so that it’is useful in decision making. The study was conducted by interview and observation and taking informants using non probability sampling technique. The method for calculating and analyzing logistics costs is activity-based costing (ABC). The result of logistics cost showed the most dominant expense expenditure is inbound logistics activity with two main activities namely procurement and warehousing and the most cost per unit of product is the conch chair or patio chair. Total cost for direct costs of all activities is Rp.11.713.500 and indirect cost Rp.1.914.667

Key Words: Logistics cost, total logistics cost, activity based costing (ABC), direct cost and indirect cost