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Studi kasus Penerapan Konsep Biaya Relevan Dalam Keputusan Diskon Harga Pupuk NPK
STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN
DISKON HARGA PUPUK NPK
ABSTRACT
Research actually aim the information on the maximum limit of discount given
problem encountered by pupuk organik industries is the lack of information on the relevan
cost dealing with the decision making on giving the discoun. The obyective of the case study
is to supply the information on the maximum limit of the discount given. The method
includes the use of relevant cost concept. The data analysis of the cost with the stages :(1)
Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi
variable one, (2) Determining fixed and variable elememt in semi variable cost by using least
squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of
maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling
priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling
price is as much as Rp. 16.718,55 per unit
Keywords : relevan cost, selling price discount, contribusi margin
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Detail Information
- Series Title
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Studi kasus Penerapan Konsep Biaya Relevan Dalam Keputusan Diskon Harga Pupuk NPK
- Call Number
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Ekonomi Manajemen
- Publisher
- UNITRI PRESS : Jurnal Ilmiah Agribisnis dan Ekonomi., 2018
- Collation
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65-73
- Language
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Indonesia
- ISBN/ISSN
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ISSN E : 2549-2705
- Classification
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Ekonomi Manajemen
- Content Type
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-
- Media Type
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-
- Carrier Type
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- Edition
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Volume 11 No 1
- Subject(s)
- Specific Detail Info
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- Statement of Responsibility
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Jurnal Ilmiah Agribisnis dan Ekonomi
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