ANALISA BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENGHENTIKAN ATAU MELANJUTKAN PRODUK GENTENG PADA CV. KARANG INDAH

The research is a case study which was done in CV. Karang Indah by using data collecting method in term of field. theaims of the research are to know the calculation balances of the relevant cost in decision making whether to stop or continue the roof product, as well as to know the impact from each alternatives decision on the company profit and the best decision which might be taken by the manajer based on the relevant cost analysis. By using the relevant cost analisys, the company will know how much costs, revenue dan benefit changed if chose one alternative, as a result, it able the manajer to determine an exact and correct choise. The analisys method used in this research is a quantitative analisys. Togenerate a good decision data usedarerelevant costs.To be relevant tothe decision taken, these costsshould be thefuture costs and different to some decision alternatives. The results showed that if the company decided to discontinue production of the roof will reduce the company's profitof Rp.9,976,406.98. because of that, the decision to continue the tiled roof product will be a goodecision. Key word (s) : relevant cost analisys, decision ma king, to stop or continue the roof product,contribution margin, total profit