Jurnal Bisnis dan Kewirausahaan
Vol. 5 No. 3 (2016): Jurnal Bisnis dan Kewirausahaan

ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. BS POLYMER

Husnawati A. Rahman (Unknown)



Article Info

Publish Date
30 Jul 2016

Abstract

This study aimed to determine whether special orders can be accepted or not by using the analysis of the relevant costs. The method of analysis is relevant costs and not relevan.Analisis separation of semi-variable costs into fixed costs and variable costs, by using the method of least squares regression (least square regression method) Analysis of relevant cost alternative choice by special order and without special orders , where the variable used is the Contribution Margin. While the results showed that PT.BS Polymer has not done a cost analysis relevant tepat.Dari results of analysis of the relevant costs, in particular the decision to accept or reject special orders showed that of the proposed alternative can provide benefits for special order perusahaan.Berdasarkan results of the analysis show that the special order of PT.Semen Tonasa and PT Semen Batam acceptable.

Copyrights © 2016






Journal Info

Abbrev

jbk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Kewirausahaan adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia. Jurnal BISNIS dan KEWIRAUSAHAAN memuat artikel dalam bidang bisnis dan kewirausahaan (yang meliputi pendidikan, pengembangan teknologi, ...