Aplikasi Biaya Relevan untuk Memproduksi Suplemen Teripang(Studi Kasus di PT X)

Abstract

Relevant cost analysis is a application in acompany's management to take decisions of two different alternatives. Among applying relevant cost analysis is to take decision make or buy. Relevant cost of the buy is price per unit, while the relevant cost of make is the variable cost of producing, un avoidable fixed costs, and opportunity costs. The research problem is PT X requires consideration of alternative sea cucumber supplement their own produce which previously established cooperation with PT Y to produce supplement sand buy them. While the purpose of the study was to determine the calculation of relevant costs of producing their own alternative and relevant costs to buy and analyze relevant costs in the decisionto buy or make their own supplements. Based on calculations, the relevant cost of make is Rp 22,221 and the relevant cost of buy is Rp 23,500. Based on relevant cost analysis of make has relevant costs lower by a margin of Rp 1,279 and will provide benefits to the company compared with buying alternatives.