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ANALISIS PENERAPAN BIAYA DIFERENSIAL SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS (Studi CV. Bara Api Handprint di Kota Malang)

Wijaya, Feris Candra (2019) ANALISIS PENERAPAN BIAYA DIFERENSIAL SEBAGAI ALAT BANTU MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS (Studi CV. Bara Api Handprint di Kota Malang). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to determine the role of differential costs in the decision to accept or reject special orders on the CV. Bara Api Handprint. The research method used descriptive methods. The type of data used is primary data regarding production costs and non-production costs as well as special order data for 2017 to 2018, using variable costing analysis techniques and differential cost analysis. The results showed that if the company received the special order, the company would get a contribution margin of 2017 in the amount of Rp. 5,147,040, in 2018 amounting to Rp. 15,049,208. But only resulted in variable factory overhead costs of Rp. 621,620 in 2017, while in 2018 amounting to Rp. 1,218,990, namely for variable electricity costs and variable machine maintenance costs, with net profit before tax in 2017 of Rp. 4,525,420, in 2018 amounting to Rp. 10,994,371.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311146
Thesis Advisors: Endang Dwi Wahyuni (0707066301), Sri Wahjuni Latifah (0714036801)
Keywords: Special Orders, Variable Costing, Differential Costs.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201510170311146
Date Deposited: 13 Nov 2019 07:21
Last Modified: 13 Nov 2019 07:21
URI : http://eprints.umm.ac.id/id/eprint/55309

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