@thesis{thesis,
		author={MORE VAN DE  and Umi  and Yulia },
		title ={PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN TARIF LAYANAN POS EXPRESS DI PT. POS INDONESIA ( STUDI EMPIRIS DI PT.POS INDONESIA CABANG PALEMBANG)},
		year={2018},
		url={https://repository.unsri.ac.id/10114/},
		abstract={The purpose of this research is to know the calculation of service rate of Pas Express Package by using activity based costing method in terms of working customer and creative industry and then compare with service tariff of Pas Express Package by using traditional method and also know the position of rate competition between PT. Pos Indonesia with JNE specially on delivery weight level 2 Kg. The method used in this research is descriptive quantitative. Based on the research result, it can be concluded that the service rate of Pas Express Package by using Activity based Costing method is cultivated with 35% margin including Pph 1%, the result is new rate that is for
working customer (WK) Rp 19.472,98, - I Kg and for creative industries Rp 14.998,41,- I Kg and PT Pos Indonesia especially Palembang Branch can strengthen its position especially in service rate competition such as rate of Post Express Service with JNE YES service rate.}
		}