Department of Accounting, 2004

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PENERAPAN METODE VARIABEL COSTING SEBAGAI DASAR PERENCANAN LABA JANGKA PENDEK PADA PT. PANTJAMITRA ICHIGODJAJA DI MALANG

Wahyu Tri Ardiansyah

Abstract


This research represent research of case study at PT. Pantjamitra Ichigodjaja Malang with title “ Applying Of Method Variable of Costing As Base Planning Of Short-Run Profit at PT. Pantjamitra Ichigodjaja Malang”.
Target of this research is to give picture concerning variable method of costing in tired assisting of target of company that is reaching optimal profit, and to explain that with applying of variable method of costing company can plan profit for to next year.
Used analyzer in the plan profit is variable method of costing and for the dissociation of semi expense element of variable become fixed cost and variable cost by using high and low point method, that is y = a + bx.
Result of calculation in the plan profit with variable method analysis of costing equal to 20% can reach by if company can yield product 386.665 unit or with sale of product equal to Rp 1.836.658.750. Condition settl with will reach to be reached by if sale of the product reach 152.755 unit or equal to Rp 759.242.140.
Pursuant to conclusion, researcher of implication that PT. Pantjamitra Ichigodjaja better use variable method of costing as a means of in determining its product price because can facilitate company in plan short-run profit.

 

Keyword : metode variabel costing; perencanaan laba jangka pendek

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-wahyutriar-1230-pendahul-n.pdf



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