ANALISIS PENERAPAN METODE VARIABLE COSTING UNTUK PENGAMBILAN KEPUTUSAN MENERIMA/MENOLAK PESANAN DI LUAR KAPASITAS NORMAL PRODUKSI PADA ARCA HOME INDUSTRI DI KOTA MOJOKERTO

The aim of this research is to compare the calculation cost of goods manufactured (COGM) conducted by companies using variable costing method and the decision making in accep/reject orders beyond the normal production capacity. The study was conducted at Arca Home Industri company in Mojokerto city with used data in September 2018. The results were obtained that COGM calculations carried out by the company too low because the company did not understand how to calculate depreciation costs, so they did not include them in COGM calculations. Moreover, the decision to accept/reject orders outside of normal production capacity was also obtained because the company still got a gross profit Rp 2.227.851 or 0.76% than normal production. Calculations with variable costing method is more recommended because the calculation is more detailed than method of calculation made by the company