ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii Universitas Kristen Maranatha
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1 ABSTRACT Plastic company in Indonesia each year has increased demand for plastic orders from society, and therefore companies are required to comply. This study uses a descriptive analysis. To take the right decision in choosing the best alternative should be supported with appropriate information. The purpose of this study was to analyze the use of relevant costs in the decision to accept or reject a special order and determine the factors that must be considered by management to accept or reject a special order. Relevant costs are costs that will affect short-term decision. In a state machines are not used entirely to produce (idle capacity), then the relevant cost analysis will be used to fulfill special orders in order to take advantage of idle capacity. The first analysis is comparing the normal capacity with actual capacity in August, so it will get the idle capacity of 720 kg which still can to be used to accept special orders. Plastic Factory "Subur Jaya" received special orders from customers because the factory had idle capacity and an increase of Rp ,00 in profits obtained from total revenue of special order reduced by the total cost of a special order. Keywords: Relevant Costs, Accept Or Reject Special Order vii
2 ABSTRAK Perusahaan plastik di Indonesia setiap tahunnya mengalami peningkatan permintaan pesanan plastik dari masyarakat, maka dari itu perusahaan dituntut untuk dapat memenuhinya. Penelitian ini menggunakan metode analisis deskriptif. Untuk mengambil keputusan yang tepat dalam memilih alternatif terbaik harus didukung dengan informasi yang tepat. Tujuan dilakukannya penelitian ini adalah untuk menganalisis penggunaan biaya relevan dalam pengambilan keputusan menerima atau menolak pesanan khusus dan mengetahui faktor-faktor yang harus diperhatikan oleh manajemen dalam menerima atau menolak pesanan khusus. Biaya relevan merupakan biaya yang akan mempengaruhi pengambilan keputusan jangka pendek. Dalam keadaan mesin-mesin tidak digunakan sepenuhnya untuk berproduksi (idle capacity), maka analisis biaya relevan akan digunakan untuk memenuhi pesanan khusus dalam rangka memanfaatkan kapasitas menganggur. Analisis yang pertama dilakukan dengan membandingkan kapasitas normal dengan kapasitas sebenarmya pada bulan Agustus, sehingga akan didapatkan kapasitas menganggur sebesar 720 kg yang nantinya masih dapat digunakan untuk menerima pesanan khusus. Pabrik Plastik Subur Jaya menerima pesanan khusus dari pelanggan karena adanya kapasitas menganggur dan adanya peningkatan laba perusahaan sebesar Rp ,00 yang didapat dari total pendapatan pesanan khusus dikurangi dengan total biaya pesanan khusus. Kata kunci : Biaya Relevan, Menerima Atau Menolak Pesanan Khusus viii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR...iv ABSTRACT... vii ABSTRAK...viii DAFTAR ISI... ix DAFTAR GAMBAR...xiii DAFTAR TABEL... xiv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Manfaat Penelitian... 6 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Landasan Teori Pengertian Biaya Perilaku Biaya Biaya Tetap ix
4 x Biaya Variabel Biaya Semi Variabel Penggolongan Biaya Biaya Dalam Hubungan Dengan Produk Biaya Dalam Hubungan Dengan Volume Produksi Biaya Dalam Hubungan Dengan Departemen dan Pusat Biaya Biaya Dalam Hubungan Dengan Periode Akuntansi Biaya Dalam Hubungan Dengan Pengambilan Keputusan Pengertian Biaya Relevan Manfaat Penggunaan Biaya Relevan Aplikasi Biaya Relevan Dalam Pengambilan Keputusan Keputusan Membuat Atau Membeli Keputusan Meneruskan Atau Menghentikan Keputusan Pesanan Khusus Keputusan Menjual Atau Memproses Lebih Lanjut Biaya Relevan Berkaitan Dengan Menerima Atau Menolak Pesanan Khusus Kerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Metodologi Penelitian Metode Pengumpulan Data Teknik Pengumpulan Data... 39
5 xi Jenis Data Teknik Analisis Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Sejarah Singkat Perusahaan Struktur Organisasi Uraian Tugas Proses Pemesanan Bahan Baku Pada Pabrik Plastik Subur Jaya Proses Penerimaan Pesanan Proses Produksi Pada Pabrik Plastik Subur Jaya Pembuatan Rol Plastik Pemotongan Pengemasan Hasil Penelitian Analisis Kapasitas Produksi Analisis Biaya Bahan Baku Analisis Biaya Tenaga Kerja Langsung Analisis Biaya Produksi Analisis Biaya Relevan Dalam Kapasitas Menerina Atau Menolak Pesanan Khusus Analisis Perhitungan HPP Analisis Biaya Pesanan Khusus Faktor-faktor Yang Harus Diperhatikan Dalam Menolak atau Menerima Pesanan Khusus... 64
6 xii 4.7 Peranan Analisis Biaya Diferensial Untuk Memperoleh Laba Yang Diharapkan BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP... 71
7 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran Gambar 2 Struktur Organisasi Perusahaan Gambar 3 Bagan Proses Produksi xiii
8 DAFTAR TABEL Halaman Tabel I Kapasitas Produksi Plastik Tahun Tabel II Biaya Bahan Baku per Bulan Tabel III Biaya Tenaga Kerja Langsung per Bulan Tabel IV Regresi Volume Produksi Dengan Biaya Listrik Bulan Januari S/D Bulan Desember Tahun Tabel V Regresi Volume Produksi Dengan Biaya Telepon Dan Air Bulan Januari S/D Bulan Desember Tahun Tabel VI Biaya Produksi Bulan Agustus Tabel VII Harga Pokok Produksi Tabel VIII Biaya Penambahan Alat Anti Statis Tabel IX Biaya Pesanan Khusus Tabel X Penambahan Laba Bersih xiv
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ABSTRAK PT. X didirikian oleh seorang konsultan di sebuah pabrik yang memproduksi sepatu pria. Penjadwalan produksi yang selama ini dilakukan oleh perusahaan adalah menggunakan metode First-Come, First-Served
Lebih terperinciABSTRACT. Keywords: Cost of goods manufactured, and control of goods manufactured cost. viii Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the role of standard costs of each element in the production control production costs at PT. Antam (Persero) Tbk. Collecting data in this study was conducted using
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Lebih terperinciABSTRAK. Keyword : inventory, income tax. Universitas Kristen Maranatha
ABSTRAK Pada saat sekarang ini, kurang stabilnya iklim perekonomian di indonesia, ketatnya persaingan antara perusahaan dan juga inflasi mengakibatkan perusahaan harus mencari alternatif untuk dapat tetap
Lebih terperinciAbstract. Keywords: Capital Budgeting, the maximum profit. vii. Universitas Kristen Maranatha
Abstract Bertolucci is a company engaged in the garment industry. Currently, Bertolucci is planning for the replacement of fixed assets such as machinery Singers too. This machine has a bad condition and
Lebih terperinciABSTRACT. Keywords: Government Regulation Number 46 Year 2013, the amount of taxpayer UMKM, and Tax Receipts Article 4 Paragraph (2) vii
ABSTRACT This study aims to determine the impact of Government Regulation No. 46 Year 2013 on the increase in the number of taxpayer UMKM and receipt of Income Tax Article 4 paragraph (2). This type of
Lebih terperinciABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Aggregate production planning is planning and organizing earlier regarding the people, materials, machines, and other equipment as well as capital goods which is necessary to produce the goods
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ANALISIS BIAYA DIFERENSIAL PADA PD MIE AYAM BERKAH PALEMBANG Laporan akhir ini disusun sebagai salah satu syarat menyelesaikan pendidikan Diploma III Pada Jurusan Akuntansi Program Studi Akuntansi OLEH
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ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is
Lebih terperinciABSTRAK. Kata Kunci : Analisis Titik Impas, Perencanaan Volume Penjualan, Perencanaan Laba, Simulasi Monte Carlo
ABSTRAK Manajemen perusahaan perlu mengendalikan aktivitas operasionalnya dengan baik karena untuk memperoleh laba yang maksimal dipengaruhi oleh volume penjualan, harga jual dan biaya. Dalam hal ini,
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Lebih terperinciABSTRACT. Keywords: Inventory, inventory control, ABC classification, EOI Multiple Item method, efficiency cost inventory. vii
ABSTRACT In performing its operation, a company must have inventory to satisfy the consumers needs. Inventory is needed to perform the production process, thus a company must control the inventory. One
Lebih terperinciABSTRAKS. Kata kunci : Aktivitas, Sistem Akuntansi Tradisional, Sistem ABC, Harga Pokok Produk.
ABSTRAKS Harga pokok produk yang digunakan oleh CV. Haya Jamur adalah sistem akuntasi tradisional. Sistem akuntansi tradisional merupakan sistem kalkulasi biaya berdasarkan unit yang diproduksi. Secara
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INCREMENTAL COST SEBAGAI SALAH SATU ALTERNATIF PADA PENGAMBILAN KEPUTUSAN JANGKA PENDEK NI MADE ADI ERAWATI Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana ABSTRACT Relevant cost has been considered
Lebih terperinciABSTRACT. Keywords: cost of quality, profitability. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research to identify how much the influence of cost quality to company profitability. The development of industry and business, recently turned to the policy of how a product
Lebih terperinciABSTRACT. Keywords: cost of quality, sales, customer satisfaction
ABSTRACT Company need to calculate their cost of quality in production activities. Then, the company possible to produce high quality products, customer satisfaction can be achieved, demand and also increasing
Lebih terperinciABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT An increasingly competitive manufacturing industry has demanded the competitors efforts to continue to strive for the best performance results. To achieve this, the company requires a control
Lebih terperinciABSTRACT. Keywords: Just In Time (JIT), Total Quality Management (TQM), and Cost of Production. vii
ABSTRACT In order to make production costs more efficient, need a control in the production process for press a waste and extravagance that occured. In that way, can press cost of goods sold without decrease
Lebih terperinciADLN-Perpustakaan Universitas Airlangga
PEMANFAATAN EOQ (ECONOMIC ORDER QUANTITY) DAN ANALISA ABC (ALWAYS BETTER CONTROL) UNTUK MENGEFISIENSIKAN BIAYA PERSEDIAAN OBAT DI UNIT USAHA APOTEK PRIMKOPAL RUMKITAL DR. RAMELAN SURABAYA DIAJUKAN UNTUK
Lebih terperinciABSTRACT. Keywords: EOQ (Economic Order Quantity), Raw Materials, Inventories of Raw Materials. vii. Universitas Kristen Maranatha
ABSTRACT The problem is always faced by industrial companies is a matter of production. One way of cutting costs is to suppress the production of raw material inventory to a minimum, attempt to minimize
Lebih terperinciANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. BS POLYMER
328 ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. BS POLYMER Husnawati A. Rahman*) Dosen Tetap Yayasan STIE YPUP Makassar Abstract : This study aimed
Lebih terperinciABSTRACT. Keywords: Capital budgeting, investment decision making, productivity. vii. Universitas Kristen Maranatha
ABSTRACT The condition of old production machine caused productivity reduction to textile companies in Bandung for the last years. The risk of business shutting and severance of work relation in large
Lebih terperinciABSTRACT. keywords: Cost-Volume-Profit, profit target, sales volume, optimum profit. vii Universitas Kristen Maranatha
ABSTRACT This research entitled The Benefit of Cost-Volume-Profit Analysis as A Tool for Assisting Management to Determine Optimum Profit. This research is based on an idea about the importance of Cost-Volume-Profit
Lebih terperinciABSTRACT. Keyword: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost. vii. Universitas Kristen Maranatha
ABSTRACT This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system
Lebih terperinciABSTRACT. Keywords: Budget Production, Production Costs, and Effectiveness of Production. vii. Universitas Kristen Maranatha
ABSTRACT PT. Timbul Jaya is a rice milling company that produces rice, which in the production process required costs endured by the company. Production budgets are made to control these costs, which originated
Lebih terperinciABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
Lebih terperinciABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
Lebih terperinciABSTRACT. Keywords: cost of goods, full costing, variable costing, operating income
ABSTRACT The upcoming AEC which will be applied at the end of 2015, makes the government concentrates at manufacture industry. Thus, the cost of goods manufactured in this sector is an important information
Lebih terperinciABSTRACT. Key words: information qualitative characterstics, financial statement, SAK ETAP. ix Universitas Kristen Maranatha
ABSTRACT Financial statement becomes important in the decision making process in a company, does information qualitative characterstics are needed in reporting financials statement. In order to produce
Lebih terperinciABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
Lebih terperinciABSTRACT. Keywords : production process, preventive maintenance, breakdown maintenance, minimum maintenance cost. Universitas Kristen Maranatha
ABSTRACT Manufacturing companies always hope that their production machines can be operated well and ready to use in order to support their production process. And that is exactly done by CV Gelar Nesia
Lebih terperinciABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
ABSTRACT Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma The purpose of this research is to know the method of determining the selling price by the company and
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