ANALISIS BIAYA RELEVAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PENERIMAAN ATAU PENOLAKAN PESANAN KHUSUS

Abstract

Abstrak. PT. X is a service company that manufactures Tires, Carpets, and
Hoses. This study aims to determine the application of cost classification, but also
to find out relevant cost analysis on this company, and evaluate the impact on the
company's profit and loss in accepting or rejecting special orders. The method of
research conducted by the author is to conduct research directly to the company,
observe company activities, study documents related to the object of research,
and also conduct interviews with relevant parties. In addition, the authors also
conducted a literature study so that it could assist the writer in calculating the
relevant costs in making decisions whether to accept or reject special orders. The
results showed that PT. X has not yet classified the production costs properly, so
that management decision making is also not right, where many companies reject
special orders, without analyzing them first. From the findings of existing problems,
the authors suggest that the company should evaluate the production costs
incurred in the company on a regular basis so as to obtain accurate and adequate
cost data. Companies should also make a separation between fixed costs and
variable costs because this is quite important in providing relevant information to
companies to build long-term competitive advantage.
Keywords: Relevant Costs of Decision Making Tools, Receiving or Declining
Special Orders.