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Rahmi, Salamah
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Economics, Econometrics & Finance

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Analisis Perilaku Biaya Dalam Hubungannya Dengan Perubahan Volume Kegiatan Perusahaan Muanas, Muanas; Triandi, Triandi; Rahmi, Salamah
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 1 (2015): JIAKES Edisi April 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i1.846

Abstract

The purpose of this study is to classify the cost based on the cost relationship to the volume of the company's activities, into variable costs andfixed costs, as well as determine the role of the cost analysis ofthe company's intemal use. Conducting this study, the authors analyze and classify re-grouped costs into variable costs and fixed costs, and the cost of separating the semi-variable using the least squares method. Moreover, the authors calculate the break-even point, contribution margin and safety margin. Based on data in October, November and December 2013 this study finds that there are some costs that are less precise in the grouping, this can affect the company 's profit. Based on calculations, PT. Syslab increased the profit in every month. Keywords: cost behavior, volume of corporate activity
Co-Authors Muanas Muanas Triandi Triandi