Analisis Biaya Relevan dalam Pengambilan Keputusan Pesanan Khusus pada UD. Dwi Tunggal Lumajang

  • Fatmawati Fatmawati STIE Widya Gama Lumajang
  • Muhaimin Dimyati STIE Widya Gama Lumajang
  • M Wimbo Wiyono STIE Widya Gama Lumajang


This study aims to determine whether the role of relevant cost analysis in making specific order decisions to increase company profits at UD. Dwi Tunggal Lumajang is right. The research method uses a quantitative approach with the company's internal data sources where research is carried out at UD. Dwi Tunggal Lumajang. Secondary data collected through the company in the form of data on production and non-production costs, production volume capacity, and order data UD. Dwi Tunggal Lumajang in 2018. Methods of collecting data using observation and documentation methods are analyzed by variable costing analysis techniques and relevant cost analysis. The results showed 1) total sales of banana chips in 2018 Rp. 97,500,000 with sales of 1,500 packs. Selling Price of banana chips / kg Rp. 65,000 with a production cost of Rp. 45,500 so that the income earned is Rp. 19,500 per kg. 2) the results of the study used a variable costing cost of producing banana chips per kg of Rp. 40,200 so that the selling price of Rp. 65,000 earned Rp. 24,800. Then, with the acquisition of a special order of 300 packs of banana chips received by the company in 2018, the selling price of Rp. 18,000,000 greater than the total relevant costs Rp. 14,660,100 and obtaining relevant profits Rp. 3,339,900. So, the company's decision to accept special orders is the right decision.