### ANALISIS METODE VARIABLE COSTING UNTUKPENGAMBILAN KEPUTUSAN MENERIMA ATAUMENOLAK PESANAN KHUSUS PADA PERUSAHAANKULIT PT. KEBALEN TIMUR MALANG

DIDIK SEPTA DARMAWAN

#### Abstract

This research is a case study on skinned product company PT Kebalen Timur Pialang entitle “Analysis Of Costing Variable Method In Making Decision On Either Accepting Or Rejecting Special Order To This Company.
The aim of this research Islam to know to what extend the company use information and costing data in helping the management making decision either accepting or rejecting special order with lower price than the normal price.
In analyzing the data, firstly the data was separated into the fix cost and the variable cost. The separation of semivariable cost into the fix and variable cost using least square method, that can be represented in the equation Y = a + bx, where Y is the total cost, x the volume of event, a represent the fixed cost and b represent variable cost Then the basic cost in producing the product would be determined using variable costing method. The decision making can be based on its contribution margin, that is the minimum selling cost which then compared with the special order price.
Based on the equation, the limit of minimum selling price which can be used as a standard either accepting or rejecting the order is Rp 12.347,75. It means that if there are special orders with price lower than Rp 12.347,75, it would be better if the company reject the order. If the order’s price is as much as Rp 12.347,75, the company will not get either advantage or loss. However, if the price is higher than Rp 12.347,75, the company will get advantage. Furthermore, the company should consider other factors in deciding either accepting or rejecting the order.Based on the result of the research, Pt kebalen Timur Pilang should differentiate between determining the standard price for the short term and the long term. For the long term, the company should use full costing method, while the company should use variable costing method for the short term.

Keyword : METODE VARIABLE COSTING

#### Keywords

METODE VARIABLE COSTING