Cost Analysis is Relevant in Making Decisions to Accept or Reject Special Orders to Increase Profits at the Wingko Babat Lamongan Company

Dwi Dewianawati; Anis  Sirojuddin Suryo Negoro; Dian Indrianto; Novrina Puspitasari

doi:10.59890/ijssi.v2i1.1597

Authors

Dwi Dewianawati Universitas Mayjen Sungkono Mojokerto
Anis Sirojuddin Suryo Negoro Universitas Mayjen Sungkono Mojokerto
Dian Indrianto Universitas Mayjen Sungkono Mojokerto
Novrina Puspitasari Universitas Mayjen Sungkono Mojokerto

DOI:

https://doi.org/10.59890/ijssi.v2i1.1597

Keywords:

Relevant Costs, Decision-Making Special Order, The Company's Profit

Abstract

The problem in this research is how the application of the relevant costs on companies Wingko in decisions to accept or reject the special order to increase profits. The purpose of this study is to find out about the relevant cost calculation made by the company to accept or reject special orders as well as to analyze the relevant costs in relation to decisions on accepting or rejecting special orders. The method used is quantitative descriptive. The results showed that the company is still less appropriate to analyze the use of the relevant costs. The analysis of special order in 2017 from Mr. Ali, 2018 from Mr. Hasan , 2019 from Mrs. Ida, 2020 from Pondok yaysan Iman, and Mrs. Siti, and the last in 2021 of Mrs. Rini and Mrs. Ika acceptable. So that the company's profit would have increased from special orders are accepted.

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