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标题：SEMIVARIABEL COST ANALYSIS SEPARATION IN. NUSA RAYA COPYRIGHTS
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作者：Rosiasih Astuti ; Dwi Asih Haryanti
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Scientific Writing is about splitting the cost semivariabel at. Nusa Raya Cipta.Basically every company wants to get the optimal profit in each production, themanagers should therefore pay attention to costs in terms of behavior. Becausethere are costs in the behavior of the relationship between the level of activitywith the cost of issuance. Classification of costs based on cost behavior consistsof three parts, including the fixed costs, variable costs, and costs semivariabel.The purpose of this research is to separate the costs semivariabel into variablecosts and fixed costs. The method of research is direct observation with theleaders and employees of the company concerned and a reference collection ofvarious books that deal with issues of research. The analysis method is leastsquares analysis (regression). However, in order to avoid errors in determiningvariable costs and fixed costs at the expense semivariabel managers should useappropriate methods to get the right result. Thus the determination of tariffs inthe company can get the optimal profit.