ANALISIS PERILAKU BIAYA PADA PERCETAKAN TOTAL PRINT PEKANBARU

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Nadila Ramadhania Putri
Ratih Fauziah
Linda Hetri Suriyanti

Abstract

ABSTRACT


This research discusses the semi - variable costs that become fixed costs and variable costs, which with these costs separation will make it easier for management to get the estimated costs incurred to increase production and will make it easier for management to make reports, and by reporting accurate information, the management can make the right decision for the benefit of the company. In this semi-variable costs separation in Total Print Printing, we use the high-low method, scattergraph method and least square method. Semi-variable cost data obtained in Total Print Printing are electricity cost and internet and telephone cost in February 2019, March 2019, and April 2019.This research shows how cost behaviour analysis, understanding of cost characteristics becomes very important. All costs need to be spent first into a fixed and variable part in order to get an appropriate cost estimate.

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References

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