ANALISIS BIAYA PRODUKSI DENGAN PENDEKATAN VARIABLE COSTING UNTUK PENGAMBILAN KEPUTUSAN MENJUAL LANGSUNG ATAU DIPROSES LEBIH LANJUT PADA KOMODITI KOPI (Studi Kasus pada PT. Mangli Dian Perkasa di Pare)

Farizal Kurniawan Effendi

Abstract



This research is research of case study with title " Cost analysis Production With Approach Variable Costing for decision making sell direct or processed furthermore at commodity Coffe ( study at company PT. Mangli Dian Perkasa in Pare)". Purpose of this research is to analyze the applied by the production cost of company in compiling planning of profit with approach variable costing. The analyzer used in the research is method least squares, margin contribution ratio, and cost volume profit ( CVP).
Ratio margin contribution result indicate that company better take decision to be more concentration sell the coffee directly. For middle meter of company see the market compartment, where sale of easier coffee directly his marketing than processed coffee furthermore because if company process furthermore, hence storey;level emulation of excelsior and his sale that very difficult is shown with existence of pasokan ground coffee from outside town Pare. Is while for the labour of processed coffee furthermore step by step in transferring to sale of coffee directly, this in because company to is indirectly release the expense is very big of transfer of labour.

 

Keyword : Variable Costing, Biaya Produksi, Metode Least Squares, Contribution Margin

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/280/jiptummpp-gdl-s1-2008-farizalkur-13974-PENDAHUL-N.pdf


Keywords


Variable Costing; Biaya Produksi; Metode Least Squares; Contribution Margin