STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN DISKON HARGA PUPUK NPK - Eny Rachmawati (Universitas Tribhuwana Tunggadewi, 2018)
Research actually aim the information on the maximum limit of discount given problem encountered by pupuk organik industries is the lack of information on the relevan cost dealing with the decision making on giving the discoun. The obyective of the case study is to supply the information on the maximum limit of the discount given. The method includes the use of relevant cost concept. The data analysis of the cost with the stages :(1) Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi variable one, (2) Determining fixed and variable elememt in semi variable cost by using least squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling price is as much as Rp. 16.718,55 per unit Keywords : relevan cost, selling price discount, contribusi margin Penelitian ini bertujuan untuk memberikan informasi tentang batas maksimum diskon yang dapat diberikan karena belum tersedianya informasi biaya yang relevan dengan pengambilan putusan diskon. Berkenaan dengan hal tersebut maka penelitian ini membuktikan secara empiris penggunaan konsep biaya relevan, pengolahan data biaya dan tingkat kegiatan : 1. Pengklasifikasian biaya berdasarkan perilakunya untuk mengetahui biaya tetap, biaya variabel dan biaya semi variabel 2. Penentuan unsur tetap dan unsur variabel dalam biaya semi variabel metode kuadrat terkecil 3. Penghitungan biaya variabel per unit 4. Penghitungan persentase potong maksimal harga jual normal dan harga jual per unit. Hasil studi kasus berupa diskon maksimal sebesar margin kontribusi per unit Rp. 8.281,55,- dari harga jual normal Rp. 25.000,- per unit atau sebesar contribution margin ratio 33,13 % sehingga harga jual minimal Rp. 16.718,55 per unit Kata kunci : Biaya relevan, Keputusan discont, marjin kontribusi