Analisis Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Berdasarkan Metode Variable Costing (Studi Pada Perusahaan Mebel Anggun Citra Jati Mas, Bojonegoro Tahun 2013)

Business development is currently very fast, main purpose is a profit. Generally the company meet market demand in the coming years, capacity of unemployed that encourages companies to consider a selling price, in addition cost of good production should be considered. Cost of production can be determined using variable costing method. Variable costing is very useful in the furniture industry. Researchers interested in conducting research on companies Anggun Citra Jati Mas because there is still capacity to be can utilized . The Company may utilize existing capacity by using variable costing method in making decisions to accept the order or reject the order. This study aims to determine the image of a cost analysis using variable costing method in making decisions to accept special orders or reject special order. Type of research with the approach used is descriptive research case study, with documentation and data collection techniques interview. Based on the results of research, can be concluded that using a variable costing methods Anggun Citra Jati Mas company received orders after receiving a special order because profit generated an increased of 50%