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| Abstrak | Full Paper |
| Analisis Laporan Segmen Pendekatan Variable Costing untuk Pengambilan Keputusan (Studi Kasus) Usaha WH8 BAYU AZMI |
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The
purpose of the segment cost segment information approach is to assist
decision making and make performance appraisal of the segment. Effort WH8 is a company engaged in processed foods based bengkuang. Bengkuang is a hallmark of the city of Padang. WH8 is located at Jl. Raden Shaleh / Cimpago No.17 Padang. WH8
currently only records the entry money and money out, has not split the
costs incurred in the production process and is still guided by the
closing costs incurred in the absence of details of the costs and the
company can not determine which of its products are more profitable. The step in creating a segment report is to collect the data and information needed with the product. This
information is like identifying the sales of each product, classifying
costs based on the company's core functions, classifying costs based on
cost behavior, calculating cost of goods sold variable and variable cost
of each product, separating direct fixed costs and general fixed costs,
then making segment reports each product. The
result of this research is for the product that gives the biggest
profit contribution is the pie bengkuang product 60%, followed by waffle
bengkuang 54%, 48% dodol bengkuang, 35% bengkuang mask, and 19%
bengkuang cake. In the December 2016 profit and loss statement the WH8 business earned a profit of Rp 18,274,796. While
the product segment margin cake yam Rp 2.795.515, wengkel bengkuang Rp
10.500.059, pie bengkuang Rp 10.493.369, dodol bengkuang Rp3.177.409,
and bengkuang mask Rp 379.778. Kata Kunci :Biaya Tetap, Biaya Variabel, Analisis Laporan Segmen, Kontribusi Laba Pembimbing 1 :Ulfi Maryati, SE.,M.Ak., Ak Pembimbing 2 :Rini Frima, SE.,M.Si Tahun Pembuatan :2017 |