ANALISIS VARIABLE COSTING DALAM PENGAMBILAN KEPUTUSAN MENERIAM ATAU MENOLAK PESANAN KHUSUS BATAKO TIPE BUTA PADA PT RIKA BERSAUDARA SAKTI SAMARINDA --

ABSTRACT

Suhaidah, The Analysis of Variable Costing In Taking Decision, Accepting or

Rejecting Special Order Of Brick Type At Rika Bersaudara Sakti Samarinda Ltd.

Under guidance E. RetnoManinggarJati, and Noor FachmanTjetje.

Rika Bersaudara Sakti Samarinda, Ltd is one of companies that runs in

produces bricks making and market the product directly result. The products are blind

and hollowed type.

This research purpose conducted is to apply the analysis of variable costing in

taking decision to accept or refuse special order of bricks type at Rika Bersaudara

Sakti Samarinda, Ltd.

Data analysis of data conducted by using standard method variable costing of

where sales without special order of production cost of variables compared by sales

revenue with special order of production cost variable, sop that there is contribution

margin difference between special order and without special order.

From examination result conducted, the management should accept special

order, because additional earnings Rp. 53.625.000,00 is bigger than its additional

expense Rp. 45.488.708,00. By conducting special order, the company's margin

contribution is Rp. 72.314.959,00 is bigger,. Compared without special order.

It is expected that the company strongly consider and calculate before taking

decision toward special order. The company should not reject thought the sale price is

under the normal sale price is under the normal sale price. Since the special order is

able to increase the company's profit.