Accounting & Bookkeeping ยท KBLI 29100

Automotive Manufacturing Accounting

OEM contracts, CKD inventory, and warranty provisioning

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What usually goes wrong

  • OEM Contract & TP

    Automotive manufacturers in Indonesia generally operate as contract manufacturers for global principals.

  • CKD Inventory

    CKD kits imported in complete sets โ€” valuation includes customs, logistics, overhead.

  • Warranty Provisioning

    3-5 year vehicle warranty obligations and potential recalls.

What we do

  1. 01

    OEM Contract Accounting

    Revenue recognition per OEM contract including manufacturing fee, royalty, technical assistance.

    • Accurate revenue
    • TP compliance
  2. 02

    CKD Costing

    Landed cost including FOB, freight, insurance, customs, handling.

    • Accurate COGS
  3. 03

    Warranty Reserve

    Historical claim rate ร— units sold ร— estimated repair cost.

    • Adequate provision

Related regulations

  • PSAK 72

    Revenue

    Revenue recognition for OEM/Tier 1 contracts with global automotive principals

  • PSAK 14

    Inventories

    CKD/IKD kits, components, spare parts valuation

  • PSAK 57

    Provisions

    Warranty provision and recall liability

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How is OEM contract accounting handled?

Revenue is manufacturing fee per unit. CKD kits are consignment stock owned by principal. Factory records production costs as cost of service. TP documentation required.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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