Implementasi Variabel Costing Untuk Perencanaan Laba (studi Kasus Pada Pemotongan Ayam Berkah Di Desa Susu Kab.parigi Moutong?

ABSTRACT

Mira Rimawati, C 301 16 026. Research Title: "Implementation of Variable Costing Method for Profit Planning (Case Study on Berkah Chicken Slaughtering Business in Sausu Village, Parigi Moutong Regency)". Supervised by Yuldi Mile and Tenripada

This research intends to determine and to analyze the implementation of the costing variable for profit planning of Berkah chicken slaughtering business. Method used in this case study research is descriptive analysis. Results shows that the production cost of Berkah chicken slaughtering house before using variable costing in June is Rp. 237,451,500, - with a cost per kg of Rp. 27,000. After using the variable costing the cost of goods manufactured is Rp. 246,822,200, - with a basic price per kg of Rp. 28.065.51, -. The difference between the calculations made by the Berkah chicken slaughtering using variable costing is Rp. 1,065.51 / kg. Meanwhile, the cost of production before using variable costing in July is Rp. 151,031,800, - with a basic price per kg of Rp. 23,000. After using the variable costing the cost of goods manufactured is Rp. 159,751,600, - with a cost per kg of Rp. 24,327.90, -. The difference between the calculations made by the Berkah chicken slaughtering using variable costing is Rp. 1,327.9 / kg. The break even point is 617 or if it is stated in rupiah, it is Rp. 35,294,117.64. Profit planning which is expected to increase by 18 percent will obtain a net profit of Rp. 39,293,150 for the following month .

Keywords: Variable Costing, Profit Planning