文章基本信息

标题：COST ANALYSIS IN DECISION MAKING DIFFERENTIAL ACCEPT OR REJECT THE COMPANY IN ORDER SPECIAL SHOES DALBA
本地全文：下载
作者：EDISON MRH TUILAN ; HANTORO ARIEF GISIJANTO
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Dalba Shoes Company is a company which is engaged in sales of men's shoeswith different models and brands. The establishment of a company generallyaims to obtain optimal profit from business activities conducted. And ShoesDalba firms try in the manufacture of shoes with different models to serve ourcustomers and pemesannya for business can be run to enhance its capacity in thesale. The company was faced with the existence of a special order fromsomeone at a price below the selling price of a standard. Shoes Dalba companyproduces shoes with a capacity of 77 pairs of shoes per month from the normalcapacity of 110 pairs of leather shoes per month for a formal man with a rope,which was given the code MS3301 Black, with a selling price of USD 60 000pair of shoes. In October 2006 the company received special orders fromsomeone as much as 20 pairs for sale at a price of Rp 55,000 a pair.. ShoesDalba company has idle capacity that can be utilized. With sales of USD 1.1million, the cost of raw materials amounting to USD 442 000, direct labor costsamounted to USD 320 000, BOP variable costs Rp 30,000, and fixed costsamounted to USD 507 000. thus be seen that the message has a differential feerevenue is higher. The Company received gross income differential with thereceipt of special orders for USD 308 000. So companies are advised to receivethe order.