ANALYSIS OF RELEVANT COSTS IN MAKING DECISIONS TO ACCEPT OR REJECT SPECIAL ORDERS AT PUNCAK BERASTAGI RESTO
Keywords:
Relevant Costs, Decision Making to Accept, Reject Special Orders.Abstract
The purpose of this research is to find out and analyze which costs are relevant in connection with special orders that can be accepted or rejected. The population in this study is data collected including raw material costs, direct labor costs, factory overhead costs, and the number of units ordered at production capacity. The sample in this research is data collected at the Puncak Berastaagi restaurant in 2022. The sampling technique for this research is Non-Probability Sampling. The data analysis technique used in this research is quantitative descriptive. Puncak Berastagi Resto has not been able to identify which costs are relevant in relation to decision making and which costs are irrelevant. Based on the results of the analysis, the relevant costs related to decision making include: Raw material costs incurred amounting to Rp 19.958.000, direct labor costs incurred amounting to Rp.4.650.000, and factory overhead costs incurred amounting to Rp.12.710.000. These costs are for 4.650 ordered boxes. The special order price requested for 4.650 ordered boxes is IDR 35,000/box. This price is acceptable because it exceeds the relevant cost priceReferences
Alexander, S., Ananda Putri, S., Alexander, S. W., T Gerungai, N. Y., & Akuntansi Fakultas Ekonomi Dan Bisnis, J. (2022). Penerapan Biaya Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Guna Meningkatkan Laba Pada Usaha Berkah Cone Manado. 2166 Jurnal EMBA, 10(4), 2166–2175 Universitas Samratulangi Manado.
H.Ihsan Rambe,S.E.,M.Si, Kusmilawaty,S.E.,M.Si. (2020). Akuntansi Manajemen Buku Edisi Pertama.Penerbit CV.Gema Ihsani Deli Serdang,Sumatera Utara.
Kalangi, L., Morasa, J., & Tumilantouw, F. (2014). Penerapan Biaya Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada CV. Pyramid. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi.Universitas Samratulangi Manado.
Rahmat Hidayat. (2014). Analisis Penerapan Biaya Relevan Dalam Menerima Atau Menolak Pesanan Khusus Pada UD.Rezky Bakery. Universitas Samratulangi Manado..
Samryn L.M. (2012). Akuntansi Manajemen. Kencana Prenada Media Group. Jakarta.
Siregar, Baldric., Suripto, Bambang., Hapsoro, Dodi., Widodo, Eko., dan Biyanto, Frasto, (2013). Akuntansi Manajemen PT. Salemba Empat, Jakarta.
