Meaning of cost components and cost magnitude determining tender prices: A study on CV. RG
The cost was the basis for management in determining the selling price of a product or service. In construction service companies, the cost determining is important. It will affect the value of the tender proposal submitted to get the job. CV. RG is a construction service company provides services in the civil and building fields. CV. RG, of course, has often participated in tenders. The problem is the company often suffer losses. The company’s success rate is still relatively low. The company participates in a tender, costs, and efforts arise in preparing the tender. In conducting costing, there are at least two aspects must be considered. It is namely the cost component and cost magnitude. This study uses a phenomenological approach to gain an understanding of decision holders about a reality based on experience. The interpretative phenomenology method is suitable to be used due to the researcher wants to reveal and understand how the decision holders. CV. RG means cost component and cost magnitude is in the process of price-determining the tender proposal. The results of the research analysis showed that in determining the cost component. The informant felt complicated due to the situation at hand. The dilemma feelings also accompanied the informants in determining the cost magnitude of the tender proposal. The meaning of this informant can also be explained because of motives and in order to motives that underlie the informant actions.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-T
Berling, P. (2008). Holding cost determination: An activity-based cost approach. International Journal of Production Economics, 112(2), 829-840. https://doi.org/10.1016/j.ijpe.2005.10.010
Datar, S. M., Rajan, M. V., Wynder, M., Maguire, W., & Tan, R. (2013). Cost accounting: a managerial emphasis. Pearson Higher Education AU.
European Commission. Directorate-General for Employment, Industrial Relations, & Social Affairs. Directorate V/F. (1998). Report on osteoporosis in the European Community: action for prevention. Office for Official Publications of the European Communities.
Ingenbleek, P. T. (2015). Price strategies for sustainable food products. British Food Journal, 117(2), 915-928.
Khanh, T. Q., & Bodrogi, P. (2018). Colour preference, naturalness, vividness and colour quality metrics, Part 3: Experiments with makeup products and analysis of the complete warm white dataset. Lighting Research & Technology, 50(2), 218-236.
Komalasari, Y., Wirajaya, I. G. A., & Sari, M. M. R. Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi. Jurnal Ilmiah Akuntansi dan Bisnis, 70-85. https://doi.org/10.24843/JIAB.2019.v14.i01.p07
Latupeirissa, J. E., Marzuki, P. F., & Wirahadikusumah, R. D. (2009). Persepsi Tentang Contingency Cost Kontraktor di Indonesia: Sebuah Survey. Jurnal Teknik Sipil Universitas Atma Jaya Yogyakarta, 7(3), 287-299.
Pietkiewicz, I., & Smith, J. A. (2014). A practical guide to using interpretative phenomenological analysis in qualitative research psychology. Psychological journal, 20(1), 7-14. https://doi.org/10.14691/CPPJ.20.1.7
Putri, Y. K. W., & Sujana, I. K. (2018). The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable. International Research Journal of Management, IT and Social Sciences, 5(3), 8-21
Schutz, A. (1967). The phenomenology of the social world. Northwestern University Press.
Shinebourne, P. (2011). The Theoretical Underpinnings of Interpretative Phenomenological Analysis (IPA). Existential Analysis: Journal of the Society for Existential Analysis, 22(1).
Shrestha, P. P., Burns, L. A., & Shields, D. R. (2013). Magnitude of construction cost and schedule overruns in public work projects. Journal of Construction Engineering, 2013. http://dx.doi.org/10.1155/2013/935978
Smith, G. E., & Nimer, D. (2012). The Founding Principles and Strategies of Pricing. In Visionary Pricing: Reflections and Advances in Honor of Dan Nimer (pp. 13-44). Emerald Group Publishing Limited. https://doi.org/10.1108/S1069-0964(2012)0000019007
Smith, J. A. (2011). Evaluating the contribution of interpretative phenomenological analysis. Health psychology review, 5(1), 9-27. https://doi.org/10.1080/17437199.2010.510659
Smith, J. A., & Osborn, M. (2008). Interpretative phenomenological analysis. Doing social psychology research. The British Psychological Society and Blackwell Publishing, Oxford, doi, 10, 9780470776278.
Smith, J. A., & Osborn, M. (2015). Interpretative phenomenological analysis as a useful methodology for research on the lived experience of pain. British journal of pain, 9(1), 41-42. https://doi.org/10.1177%2F2049463714541642
Tversky, A., & Kahneman, D. (1991). Loss aversion in riskless choice: A reference-dependent model. The quarterly journal of economics, 106(4), 1039-1061. https://doi.org/10.2307/2937956
Copyright (c) 2019 International journal of social sciences and humanities
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.