ABSTRACT. Key words : relevant cost, accept or reject special order. Universitas Kristen Maranatha
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1 ABSTRACT This study is a case study conducted at PT. X with the aim to find out how the application of relevant cost analysis is used as the basis for consideration of decision making to accept or reject special orders of PT. X in Bandung. Research used in this study was descriptive research. Type of data used in this research is the company's financial data in 2008, production data, cost data and data company special orders. Analysis carried out by calculating the relevant costs and then performed analysis to determine the amount of gain or loss realized from the company that will be used as the basis for consideration of corporate decisions to accept or reject special order. Based on the result of relevant cost analysis, showed that corporate profits increased by Rp ,-, which was originally Rp ,- to Rp ,- after receiving special order. Therefore, companies should accept special order, because it will increase short term earnings PT. X. Key words : relevant cost, accept or reject special order. iv
2 ABSTRAK Penelitian ini adalah studi kasus yang dilakukan di PT. X dengan tujuan untuk mengetahui bagaimana penerapan analisa relevant cost digunakan sebagai dasar pertimbangan pengambilan keputusan untuk menerima atau menolak pesanan khusus PT. X di Bandung. Penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif. Jenis data yang digunakan dalam penelitian adalah data keuangan perusahaan tahun 2008, data produksi, data biaya perusahaan dan data pesanan khusus. Analisa dilakukan dengan cara menghitung biaya-biaya yang relevan dan kemudian dilakukan analisa untuk mengetahui jumlah keuntungan atau kerugian yang diperoleh perusahaan yang akan digunakan sebagai dasar pertimbangan pengambilan keputusan perusahaan untuk menerima atau menolak pesanan khusus tersebut. Berdasarkan hasil analisa relevant cost, menunjukkan bahwa laba perusahaan meningkat sebesar Rp ,- yang semula Rp ,- menjadi Rp ,- setelah menerima pesanan khusus. Oleh karena itu, perusahaan sebaiknya menerima pesanan khusus tersebut, karena akan meningkatkan laba jangka pendek PT. X. Kata kunci : Biaya relevan, menerima atau menolak pesanan khusus. v
3 DAFTAR ISI Halaman Halaman Judul.. i Halaman Pengesahan......ii Surat pernyataan keaslian karya tulis skripsi iii Kata Pengantar..... vi Abstract...iv Abstrak...iv Daftar Isi viii Daftar Tabel xi BAB I PENDAHULUAN Latar Belakang Perumusan Masalah Tujuan Penelitian Manfaat Penelitian Sistematika Skripsi....4 BAB II LANDASAN TEORI Pengertian Biaya Jenis-jenis biaya yang berhubungan dengan pengambilan aaaaaakeputusan Aplikasi Pengambilan Keputusan dengan Analisa Relevant Cost 14 vi
4 2.3 Kerangka Pemikiran BAB III METODE PENELITIAN Metode Penelitian Teknik Pengumpulan Data Jenis dan Sumber Data Jenis Data Sumber Data Instrumen dan Pengumpulan Data Unit Analisis Teknik Analisis Data Objek Penelitian BAB IV HASIL PENELITIN DAN PEMBAHASAN Hasil Penelitian Deskripsi Data Tinjauan atas Proses Produksi Perusahaan Tunjauan atas Biaya Produksi PT. X Analisis Relevant Cost Analisis Relevant Cost dalam Pengambilan Keputusan untuk ccccccccccccccc Menolak atau Menerima Pesanan Khusus pada PT. X Pembahasan BAB V KESIMPULAN DAN SARAN vii
5 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN...49 viii
6 DAFTAR TABEL TABEL I Laporan Biaya Produksi per botol TABEL II Biaya Relevan dan Biaya yang Tidak Relevan pada Keputusan aaaaaaaaavmenerima atau Menolak Pesanan Khusus PT. X..35 TABEL III Laporan Biaya Relevan bulan September 2008 per botol TABEL IV Analisis Relevant Cost ix
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KOREKSI FISKAL UNTUK MENGHITUNG PAJAK TERUTANG PADA PERUSAHAAN DISTRIBUTOR ELEKTRONIK PT. METROKOM JAYA SURABAYA SKRIPSI Oleh: ASMAUL KUSNAH NPM: 10133044 FAKULTAS EKONOMI UNIVERSITAS WIJAYA PUTRA SURABAYA
ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha
ABSTRAK Dalam kegiatan operasional perusahaan, penggunaan biaya sangat berperan penting untuk kegiatan tersebut. Tanpa adanya biaya tersebut, maka perusahaan akan sangat sulit menjalankan usahanya. Salah
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
PERANAN JOB ORDER COSTING METHOD DALAM MENETAPKAN HARGA POKOK PRODUKSI PADA UD. DELIMA JAYA PERABOT MEDAN SKRIPSI. Diajukan sebagai salah satu syarat
PERANAN JOB ORDER COSTING METHOD DALAM MENETAPKAN HARGA POKOK PRODUKSI PADA UD. DELIMA JAYA PERABOT MEDAN SKRIPSI Diajukan sebagai salah satu syarat Untuk menyelesaikan Program Sarjana (S-1) Pada Program
DAFTAR ISI iv. 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian.
ABSTRAK Analisa full costing dan relevant cost merupakan metoda yang dapat dipergunakan untuk menentukan harga jual. Untuk kondisi normal (unit yang terjual = kapasitas produksi normal) dipergunakan analisa
ABSTRACT. Keywords: Quality Control, Product Defects, u Chart, Cause and Effect Diagram. v Universitas Kristen Maranatha
ABSTRACT Garment industry has great potential to grow and compete. Competition will be intense in the increasing number of companies. Quality is the things that can become a weapon to win the competition
PENGAMBILAN KEPUTUSAN MENGGUNAKAN ANALISIS BIAYA DIFERENSIAL PADA USAHA ZAHRA LANGGENG KONVEKSI DAN SABLON
PENGAMBILAN KEPUTUSAN MENGGUNAKAN ANALISIS BIAYA DIFERENSIAL PADA USAHA ZAHRA LANGGENG KONVEKSI DAN SABLON Prayudiana Yulita Sari Jurnal Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya prayudianayulita@yahoo.com
ABSTRAKS. 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
ABSTRACT. Keywords: Machine, PSAK No.16 Revision 2011, Recognition and Measurement. viii Universitas Kristen Maranatha
ABSTRACT The purpose of doing the application of PSAK No. 16 is to find out how the initial recognition and presentation of fixed assets such as machinery in the financial statements. The object of research
ABSTRACT. 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
ABSTRACT. Key words: production, aggregate planning, cost efficiency. vii. Universitas Kristen Maranatha
ABSTRACT P.T Senayan Sandang Makmur is a company engaged in the manufacturing industry. In the course of its operations, the company is always striving to achieve its objectives, namely to meet consumer
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25
ABSTRAK ANALISIS PENGARUH LABA DAN ARUS KAS OPERASI TERHADAP IMBAL HASIL INVESTASI : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DALAM INDEKS PEFINDO 25 Penelitian ini bertujuan untuk menguji pengaruh laba
ABSTRACT. 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
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRACT. Keywords: ABM, ABC, suppliers, cost of activities, non value-added cost. Universitas Kristen Maranatha
ABSTRACT CV.ARMICO is one company that specializes in publishing and printing textbooks. In this company, especially in the purchase, will generally be considered to perform better when the purchasing
ABSTRACT. Key words: internal controls purchasing of raw materials, efficient use of raw materials. vii. Universitas Kristen Maranatha
ABSTRACT ROLE OF INTERNAL CONTROL PURCHASE OF RAW MATERIALS TO SUPPORT THE EFFICIENT USE OF RAW MATERIALS: CASE STUDY ON PT WIJAYA KARYA INTRADE SBU AUTOMOTIVE PART Purchasing activity is the main activity
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The aim of this research is to explore the feasibility of potato plantation project. From the finance point of view, Capital Budgeting Method will be suitable to be used as a measurement for the
ANALISIS PENENTUAN HARGA JUAL BERDASARKAN METODE COST- PLUS PRICING DENGAN PENDEKATAN FULL COSTING
ANALISIS PENENTUAN HARGA JUAL BERDASARKAN METODE COST- PLUS PRICING DENGAN PENDEKATAN FULL COSTING Yuli Ernie Riswandari Dosen Universitas Bunda Mulia e-mail : eriswandari@bundamulia.ac.id ABSTRACT The
ANALISIS PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN PADA PENERIMAAN OPINI GOING CONCERN
ANALISIS PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN PADA PENERIMAAN OPINI GOING CONCERN OLEH: YOHAN YUSTIONO 3203005362 JURUSAN AKUNTANSI FAKULTAS BISNIS UNIVERSITAS KATOLIK
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRACT. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in order