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All Journal Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Proaksi Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Movere Journal Jurnal Ekonomi Action Research Literate (ARL) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Bidik : Jurnal Pengabdian kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Edunity: Kajian Ilmu Sosial dan Pendidikan Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science JIAR : Journal Of International Accounting Research International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Akuntansi Sektor Publik IJMA International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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Journal : Return : Study of Management, Economic and Bussines

 1 
The Application of Relevant Costs To The Decision Accept or Reject A Special Order Sengengeng, Indo; Haliah , Haliah; Kusumawati, Andi
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i03.76

Abstract

This study aims to analyze the application of the relevant costs in PT Semen Bosowa Maros in choosing alternatives to accept or reject special orders, to analyze the use of relevant cost analysis of semi-variable costs as well as the separation of relevant cost analysis as a tool of decision making to accept or reject a special order. The research data were obtained from interviews with the leaders and the production of PT Semen Bosowa Maros. The findings of this study indicate that the results of the analysis of the relevant costs, and the decision to accept or reject the special order show that the proposed alternative is capable of providing profits for the company. The first alternative with a price of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost smallest was IDR 4,756,879,389 rather than the relevant acceptable which get was IDR 13,687,300,000 so that from this special order get profit relevant biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0 8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost smallest was IDR 7,340,801,899 rather than relevant acceptable which get was IDR 20,738,160,000 so that from this special order get profit the biggest relevant  IDR 13,397,358,101, therefore, the second alternative special order can be accepted, because it can contribute more to the company's margin
Co-Authors AA Sudharmawan, AA Afdhal Usman, Muhammad Alamsyah Razak, Muhammad Fajar Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry Bahri, Nur Alim Burhanuddin, Fia Fauzia Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Endang Tri Pratiwi Fachruddin Fachruddin Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gagaring Pagalung Gaol, Dody Kurnia Lumban Haliah, H Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Sengengeng, Indo Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad