Analisis Biaya Diferensial sebagai Alat Bantu dalam Proses Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus pada PT. X)

Prawira, Indra Yuda (0651278) (2010) Analisis Biaya Diferensial sebagai Alat Bantu dalam Proses Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus pada PT. X). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The purpose of this research is to calculate the cost of production when the company faced with a situation to accept or reject special orders using differential cost analysis. Production cost data using a special order that occured in April 2008. The result of analysis showed that production cost estimates calculated by the company is Rp 5.052.473,00 (calculated in table 4.2 on page 64) and calculation of production cost estimates are calculated by the authors is Rp 3.658.750,00 (calculated in table 4.5 on page 71). The difference between the calculation results of the company with the author because the company entered a fixed cost, while the author does not include fixed costs. Fixed costs consist of cost of electricity, telephone, maintenance of machinery, machinery depreciation. Fixed costs are not included by author because the company still has idle capacity so that fixed costs will remain (unchanged) at the time to accept or reject special orders. Thus the differential cost analysis can help companies to evaluate whether the company will accept or reject special orders and can provide competitivw prices to competitors.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Cost Differential, Special Order
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 May 2015 10:54
Last Modified: 21 May 2015 10:54
URI: http://repository.maranatha.edu/id/eprint/12569

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