Accounting & Bookkeeping ยท KBLI 45201
Automotive Workshop & Service Accounting
Automotive workshops manage two revenue sources: service fees and spare parts sales. Recording must separate service COGS (labor, tools) with spare parts COGS for margin analysis. Work orders become key documents for tracking costs per vehicle. Arunika Consulting helps workshops implement neat accounting according to SAK EMKM.
What usually goes wrong
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Combined Service + Parts COGS
Workshop invoices include services and parts, requiring separation for margin analysis of each.
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Multi-SKU Inventory
Hundreds of spare part types with different turnover rates require a neat inventory system.
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Unrecorded Work Orders
Without work order documentation, costs per vehicle and mechanic efficiency are difficult to measure.
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Unrecorded Cash Revenue
Cash payments from walk-in customers are often not fully recorded.
What we do
- 01
Work Order System
Implementation of work orders per vehicle recording services, parts used, and work time.
- Accurate cost tracking
- Measurable mechanic efficiency
- Automatic invoicing
- 02
Service vs Parts Margin Separation
Account structure separating service revenue and COGS with spare parts revenue and COGS.
- Clear margin per category
- More precise pricing
- Profitability analysis
- 03
Spare Parts Inventory
Spare parts stock cards with reorder point and slow-moving parts analysis.
- Optimal stock
- No overstock
- Efficient working capital
Related regulations
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SAK EMKM
SME Accounting Standards
Simplified reporting framework for SME-scale workshops and automotive businesses.
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PSAK 23
Revenue
Revenue recognition for service fees and spare parts sales.
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PSAK 14
Inventory
Recording of spare parts stock, oil, and workshop consumables.
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.
Frequently Asked Questions
How to calculate service COGS?
Service COGS consists of mechanic labor costs (salary per hour ร work time), tool costs, and allocated workshop overhead per work order.
Is it necessary to separate service and spare parts revenue?
Yes. Separation is important to analyze margins of each. Services usually have higher margins (50-70%) compared to spare parts (20-30%).
How to record service warranty?
Estimated warranty costs can be recorded as provisions (liabilities) when service is performed, or recognized as expenses when claims occur for SAK EMKM.
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
- Vehicle Rental Accounting KBLI 77101Vehicle rental accounting according to PSAK 73 and SAK EP. Fixed assets, depreciation, rental revenue, and lease accounting.
- Retail & SME Minimarket KBLI 47111SME retail bookkeeping for daily sales, cash reconciliation, and stock. Neat financial reports ready for margin control.
- Wholesale & Distributor Bookkeeping KBLI 46900Wholesale and distributor bookkeeping focusing on receivables, multi-warehouse, and thin margins. Neat financial reports for cash flow control.
Tell us about your business
Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur