### ANALISIS BIAYA DIFERENSIAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. SUKOREJO INDAH TEXTILE PASURUAN

Kamal Muhtar

#### Abstract

This research is case study at PT. Sukorejo Indah Textile Pasuruan. The research title is Differential Cost Analysis as the Base of Making Decision to Receive or to Reject Special Order at PT. Sukorejo Indah Textile in Pasuruan”.
The aim research is to know how to analyze differential cost implemented by the company for decision to receive or to reject special order at PT. Sukorejo Indah Textile Pasuruan.
The instrument analysis used is to know the great earning differential if the company takes the decision to receive or to reject. Then it uses the formula:
Differential income xx
Differential cost:
Variable production cost xx
Commerce cost xx
xx
Differential earning xx
Moreover, it is used least square method to separate semi variable cost becoming fixed cost and variable cost, by using formula:
Y = a + b x

y = periodical cost
x = periodical activity
a = fixed cost
b = variable cost
n = number of sample.
The calculation result by using differential cost analysis showed that the product of Wadimor sarong obtained differential earning as much Rp. 146.250.000, differential cost as much Rp. 141.605.165., differential earning as much Rp. 4.644.165. For Delima Product earned differential earning as much Rp. 85.000.000., differential cost as much Rp. 81.514.101., differential earning as much Rp. 3.485.899.
From the analysis, the company decided to receive the order of Wadimor product and Delima, because by the less differential than differential income. So, it gives additional earning for the company. While for Zahab product, the company decided to reject, because by greater differential than differential income.
Based on conclusion result above, we can give suggestion that the PT. Sukorejo Indah Textile should use differential cost analysis as base of taking decision to receive or to reject special order. If the additional income is greater than additional cost for special cost, the production capacity does not reach full capacity, with special order does not effect regular product selling.

Keyword : analisis biaya diferensial; pesanan khusus

#### Keywords

analisis biaya diferensial; pesanan khusus