ANALISIS RELEVANT COST TERHADAP PENGAMBILAN KEPUTUSAN MENGGANTI ATAU MEMPERTAHANKAN AKTIVA TETAP (STUDI KASUS PADA CV. PYRAMID MULTI BLOCK MANADO)
Abstract: Many methods costs
incurred to assist companies in making decisions. One of the so-called cost
relevant cost. Relevant costs are future costs that differ among alternatives
exist, and the costs that can be avoided. Relevant information depends on
decisions made. Relevant cost can affect a company manager's decision to take
the right decision. One of them is a decision to replace or maintain the assets
owned by the company.The purpose of this study was to determine and analyze the
application of the concept of relevant costs in the decision to replace or
maintain the assets. This research was conducted at CV. PYRAMID MULTI
BLOCK is located at Jalan Yos Sudarso
No. 116 Kairagi Weru, Manado. The company is an industrial company that
produces paving stone / block. The object of this study is the fixed assets in
the form of Multi Block machine SB-306 is the company's main production
machine. The method used in this research is descriptive method is a method
that collects, formulate and classify and interpret the data obtained by the
analysis of quantitative data presented in the form of numbers that are
relevant cost analysis of the revenue and costs incurred.The results showed
that the role of the relevant cost analysis can assist management in the
decision to replace or maintain the assets. By looking at the development of
profit between the two alternatives to replace or maintain fixed assets such as
machinery Multi Block SB - 306, it can be seen that it would be more profitable
for the company to replace the old fixed assets such as machinery Multi Block
SB - 306 with the new machine.
Penulis: Athalia Girly Debora
Klaas, Agus T. Poputra, Sherly Pinatik
Kode Jurnal: jpakuntansidd150674
