有关费用在接受或拒绝特别命令决定中的适用

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引用次数: 1

摘要

本研究旨在分析相关成本在PT Semen Bosowa Maros选择接受或拒绝特殊订单的替代方案中的应用,分析使用半可变成本的相关成本分析以及相关成本分析的分离作为接受或拒绝特殊订单的决策工具。研究数据来自于对领导的访谈和PT Semen Bosowa Maros的生产。本研究的结果表明,对相关成本的分析结果,以及接受或拒绝特殊订单的决定表明,所提出的替代方案能够为公司提供利润。第一替代IDR价格1100000 /吨/吨12443可以接受,因为相关的总成本最小的4756879389印尼盾,而不是有关可接受13687300000印尼盾,来自这个特殊订单得到最大利润相关IDR 8930420611和第二个替代价格IDR 1.0 8 0000。每吨高达19202吨可以接受,因为相关的总成本最小的7340801899印尼盾相关,而不是接受它IDR 20,738,160,000,从而从这个特殊订单中获得最大的利润,相关IDR 13,397,358,101,因此,可以接受第二个替代特殊订单,因为它可以为公司带来更多的利润
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
This study aims to analyze the application of the relevant costs in PT Semen Bosowa Maros in choosing alternatives to accept or reject special orders, to analyze the use of relevant cost analysis of semi-variable costs as well as the separation of relevant cost analysis as a tool of decision making to accept or reject a special order. The research data were obtained from interviews with the leaders and the production of PT Semen Bosowa Maros. The findings of this study indicate that the results of the analysis of the relevant costs, and the decision to accept or reject the special order show that the proposed alternative is capable of providing profits for the company. The first alternative with a price of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost smallest was IDR 4,756,879,389 rather than the relevant acceptable which get was IDR 13,687,300,000 so that from this special order get profit relevant biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0 8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost smallest was IDR 7,340,801,899 rather than relevant acceptable which get was IDR 20,738,160,000 so that from this special order get profit the biggest relevant  IDR 13,397,358,101, therefore, the second alternative special order can be accepted, because it can contribute more to the company's margin
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