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237
THE APPLICATION OF RELEVANT COSTS TO THE DECISION
ACCEPT OR REJECT A SPECIAL ORDER
Indo Sengengeng
1
, Haliah
2
, Andi Kusumawati
3
Faculty of Economics and Business, Majoring in Accounting Hasanuddin University, Makassar,
Indonesia
indo_sengngeng@yahoo.com
1
, [email protected]
2
, [email protected]
3
PAPER INFO ABSTRACT
Received: 01-02-2023
Revised: 15-02-2023
Approved:25-02-2023
This study aims to analyze the application of the relevant costs in PT Semen
Bosowa Maros in choosing alternatives to accept or reject special orders, to
analyze the use of relevant cost analysis of semi-variable costs as well as the
separation of relevant cost analysis as a tool of decision making to accept or
reject a special order. The research data were obtained from interviews with the
leaders and the production of PT Semen Bosowa Maros. The findings of this
study indicate that the results of the analysis of the relevant costs, and the
decision to accept or reject the special order show that the proposed alternative
is capable of providing profits for the company. The first alternative with a price
of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost
smallest was IDR 4,756,879,389 rather than the relevant acceptable which get
was IDR 13,687,300,000 so that from this special order get profit relevant
biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0
8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost
smallest was IDR 7,340,801,899 rather than relevant acceptable which get was
IDR 20,738,160,000 so that from this special order get profit the biggest
relevant IDR 13,397,358,101, therefore, the second alternative special order
can be accepted, because it can contribute more to the company's margin.
Keywords: Relevant Costs; Decision Making; Special Orders
INTRODUCTION
In a management company, management often faces various problems (Akbar, 2011). A
frequent problem faced by management is making decisions. Making the right decision is an
important thing. In taking decisions, especially decisions to accept or reject orders specifically,
management must have proper planning. Management must evaluate if order specials can be
accepted or not. A must be noticed in accept or reject order special that is estimation income to
be accepted and the costs to be incurred issued (Mursyidi, 2008).
To decide on the chosen alternative, management is often confronted by uncertainty and
because of that, management needs information to reduce the uncertainty they have faced. One
information normal accounting used as base planning and taking decisions for the future comes
is information from cost relevant.
Information cost relevant can help companies in determining whether to accept or reject an
order special Because cost relevant give information from useful costs, revenues, and profits for
management before determining For reject or accept an order special (Imran, 2015).
According to Sugiri, costs relevant are future costs and different future cost magnitudes at
various alternatives. Whole decisions relate to the future because Those only future costs are only
relevant for a decision to accept or reject an order special. Cost relevant can include costs material
raw, cost power Work direct, and factory overhead costs (Slamet, 2001).
PT Semen Bosowa Maros is A company operating in the field. Where production mainly
is cement, deep operating activity effort often gets orders from consumers. With existing order
specials, then the company applies cost relevant in determining for accept or refused order special
(Purwanti & Prawironegoro, 2013). Objective Study :As for goals the desired research achieved
withheld study this is for known calculation cost relevant in related with accept or reject order
special for enhancement profit company.
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
238
Literature Review
Cost or cost is sacrifice source measured economy in units of money that have happened
or possibility happen to reach objective certain. Cost This Not yet expires, and is classed as the
intended assets in the balance sheet Example: inventory material raw, stock product in the process,
inventory product finished, and supplies or unfinished assets used (Bustami & Nurlela, 2013, p.
7).
Cost relevant is often known as marginal cost or cost additional (incremental). Term
marginal cost is used in a manner extensively by expert economists. While engineers in general
speak about cost incremental For additional costs incurred if something project or something
implementation work is extended outside set goals originally (Bustami & Nurlela, 2013, p. 172).
According to the Hariadi application costs relevant in making decisions are: Decision
making or buying, cost opportunity, decision forward or stopping, decision forward or stop with
consequence each other related and price sell special (Hariadi, 2002, p. 564).
A must condition fulfilled in order special can be accepted, according to (Pramawati et al.,
2021) is a capacity production company Still some are unemployed and there is a market
separation between sale normal and sale For serve order special (Kasmiaji, 2002).
RESEARCH METHOD
Data Types and Sources
The types of data presented in writing This is as follows:
1. Quantitative data, in the form of related data with application cost relevant in making
decisions to accept or reject order specials like price sell, amount cement production,
income company as well as other data that can support tree discussion, is a proposal.
2. Qualitative data, in the form of history short company, structure organization, production
process and information other relevant with writing this.
As for the source of the data obtained from research This are:
1. Primary data, namely data obtained through observation direct and interview with leaders
and employees existing company relation with the problem under study.
2. Secondary data, namely the data obtained from and other related documents with the issues
discussed as well as literature read and used reference by the author.
Method Data Collection
1. Analysis separation semi variable costs into the cost fixed and costs variable, with use method
regression square smallest (least square regression method) as put forward by Sugiyono
(Sugiyono, 2013) with formula:
Y = a + b (X)
Where: Y = Total semi-variable costs
X = Activity Level ( variable free )
a = Total cost still
b = Total Cost variable per unit of activity
For specific parameters a and b can be used equality following this :
b = n ΣXY – ( ΣX) ( ΣY ) a = ΣY – b ( ΣX)
n ΣX
2
– ( ΣX)
2
n
2. Analysis election Alternative relevant Cost with order special and without order specifically,
using variable contribution margin, with formula Sugiri (2006: 106):
Sale XXX
Cost Variable XXX
margin Contribution XXX
Cost Still XXX
Profit clean before tax XXX
Criteria in taking decisions according to (Pramawati et al., 2021)
If: then:
Income relevant per unit > Cost relevant order special
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
239 Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
Order special per unit order special accepted
Income relevant per unit < Cost relevant order special
Order special per unit order special rejected
RESULTS AND DISCUSSION
Overview Object Study
PT Semen Bosowa Maros is a moving company in the field making or established cement
production with Deed Number 29 January 1991 from notary Mrs. Mestarian Habie, SH., Notary
in Makassar. PT Semen Bosowa Maros is one of the child companies from BOSOWA
INVESTAMA which was founded by H.M Aksa Mahmud on April 6, 1978. The background
behind the choice is the origin of the name BOSOWA from stands for Bone, Soppeng, and Wajo
is based on the background behind the known history of the Bugis Kingdom with the name “Tellu
Poccoe” (Three series). In the famous history of the Kingdom of Bone with a system of good
government, the famous Soppeng Kingdom with results his abundant agriculture, and the
Kingdom of Wajo with a community that has soul high business abbreviated become bosowa
(Munawir, 2002).
Investment For project This has been done since 1990. A new cement factory in the area
of Tukamasea Village Baruga Subdistrict Bantimurung namely 45 km from Makassar and 10 km
from Maros City. concession area covering 1,000 Ha for material raw, 60 Ha for the location
factory, and 40 Ha for location housing.
The company is engaged in the cement industry. Since 1999, the company has started
producing. However, with far below the targeted capacity that management set beginning
production commercial was January 1, 2000. This will give the opportunity for enough work for
development in general and South Sulawesi in particular. Because it can absorb about 1,500
people. As of December 31, 2004, and 2005, the company had as many as 1,093 people. Cement
marketing is carried out in the domestic market by 60% and if domestic cement needs have been
fulfilled, then 40 % for the export market.
Data Analysis
Table 1
Production Capacity
Pt Cement Bosowa Maros, 2014
Month
Capacity Normal
Production
Capacity Production
Indeed
Capacity
Unemployed
January
February
March
April
May
June
July
August
September
October
November
December
240,123
259,000
248,901
250,010
245,900
250,000
247,890
249,904
258,098
249,498
250,870
249,806
169,481
146,230
144,610
124,511
136,257
141,298
160,069
126,893
162,681
165,857
178,956
135,860
70,624
112,770
104,291
125,499
109,643
108,702
87,821
123,011
95,417
83,641
71,914
113,946
Total
3,000,000
1,792,703
1,207,297
Source: Results of Processed Data
Based on table 1 is the results calculation capacity idle (capacity normal production
capacity indeed) then obtained results capacity idle (idle capacity) of 1,207,297 tons. (3,000,000
-1,792,703). In utilize capacity unemployed so company offer order special.
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
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240
Analysis Cost Production
Before done analysis of cost relevant, then especially formerly will cost data is presented
obtained production from PT Semen Bosowa Maros who got outlined as follows: (Kholmi &
Yuningsih, 2002)
1. Cost Cement Raw Materials
The magnitude usage material raw manufacture of cement in the cement production
process for 2014, got detailed as follows:
Table 2
Raw Material Cost
PT Semen Bosowa Maros, 2014
Purchase Price
(IDR)
Quantity
Purchase Raw
Materials
45,000
125,300 ton
5,638,500,000
200,000
250,000
750,000
400,000
70,000
350,000
150,000
293,300 ton
18,200 ton
264,600 ton
49,700 ton
176,400 ton
7,600 ton
6,200 ton
58,660,000,000
4,550,000,000
198,450,000,000
19,880,000,000
12,348,000,000
2,660,000,000
930,000,000
303,116,500,000
Source: Results of Processed Data
From Table 2, the total usage of known material raw cement production in 2014 is in the
amount of IDR 303,116,500,000. -.
2. Labor Costs Direct
As for the number of hours worked in producing cement according to the company by
8 hours per person and consists of three shift Work every day. So that in one year, they
worked to produce cement for 7,200 hours (24 hours x 25 days x 12 months) with a total
power Work of 420 people. Furthermore, the cost of power Work is direct IDR
78,351,314,000 (7,200 hours x 420 people x IDR 25,910) (Rantung & Mawikere, 2014).
3. Factory Overhead Cost
Big factory overhead costs incurred by the company during 2014 got broken down
(according to company data) as follows:
1) Cost Treatment IDR 763,413,000
2) Cost shrinkage IDR 133,062,351,000
3) Cost Equipment office IDR 18,536,229,000
4) Cost Tax mine IDR 6,463,041,000
5) Electricity Costs IDR 168,639,431,000
6) Cost Insurance IDR 2,213,184,000
7) Cost repair IDR 51,485,956,000
8) Bag cement IDR 72,230,114,000
Total Factory Overhead Cost IDR 453,393,719,000
4. Cost Sales and Distribution
The magnitude cost sales and distribution according to company data during
2014 can detailed as following:
1) Promotion IDR 8,831,523,000
2) Cost transport and unload IDR 228,137,818,000
3) Packing and warehouse management IDR 21,387,844,000
4) Insurance and Rental IDR 886,336,000
5) Salary, welfare employees and bonus IDR 11,123,765,000
6) Education, training and development IDR 217,753,000
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
241 Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
7) Electricity, water, telephone and gas IDR 1,668,740,000
8) Rental IDR 613,097,400
Amount Cost Sales and Distribution IDR 272,866,876,400
5. Cost Administration and General
The magnitude cost administration and general company during the year 2014 are as
follows:
1) Salary, welfare employees, and tandem IDR 40,811,258,000
2) Transportation IDR 2,748,316,000
3) Representations, meals, and contributions IDR 1,914,495,000
4) Education, training, and development IDR 1,503,050,000
5) usage materials, electricity, water, and telephone IDR 4,047,467,000
6) Administration and office supplies IDR 1,878,148,000
7) Taxes, insurance, and rent IDR 11,467,736,000
8) Maintenance IDR 1,762,598,000
9) Survey and Research IDR 179,626,000
10) Registration and permit IDR 517,486,000
11) Professional services IDR 2,397,845,000
12) Medical IDR 471,996,000
13) Depreciation and amortization IDR 10,407,650,000
14) Benefit Expense Pension IDR 6,093,439,000
15) Others IDR 480,159,800
Cost Amount Adm and General IDR 89,123,603,800
Based on the above data, next will served details semi variable costs from month
January to December 2014 thru table 3 following this:(Saputra, 2012)
Table 3
Semi Variable Cost Data
PT Semen Bosowa Maros Year 2014
Month
Factory Repair Costs
Factory Electricity
Costs
Office Maintenance
Costs
Office Telp And
Electricity Costs
Januari-June
25,742,978,000
84,319,715,500
881,299,000
834,370,000
July -Dec
25,742,978,000
84,319,715,500
881,299,000
834,370,000
Total
51,485,956,000
168,639,431,000
1,762,598,000
1,668,740,000
Source : PT Semen Bosowa Maros
Based on table 3 above is data regarding the cost repair factory, cost electricity factory,
cost of maintenance office, fee electricity, and telephone office so can do separation semi-
variable costs to in component cost variables and costs still can determine with use of method
square smallest possible seen through table 4 as follows: (Hernanik, 2020)
Table 4
Production Volume Regression With Factory Repair Costs
PT Semen Bosowa Maros, 2014
Month
Production
Volume (X)
Cost repair
(Y)
X
2
XY
Jan- June
July -Dec
862,387
930,316
25,742,978,000
25,742,978,000
743,711,337,769
865,487,859,856
22,200,409,568,486,000
23,949,104,321,048,000
Amount
1,792,703
51,485,956,000
1,609,199,197,625
46,149,513,889,534,000
Source: Results of Processed Data
Based on Table 4 regarding results regression between production volumes with cost
repair and maintenance assets still from month January to month December in 2014 then
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
242
furthermore magnitude cost variable per ton (b) can be determined through the formula as
follows:
b = n ΣXY – ( ΣX) ( ΣY)
n ΣX
2
– ( ΣX)
2
b = 12 (46,149, 51 3,889, 5 34,000) - (1,792,703) (51,485,956,000)
12 (1.6 09.199197.625) - (1.792.703)
2
b = 553,794,166,674,408,000 – 92,299,027,779,068,000
19,310,390,371, 500 – 3,213,784,046,209
b = 461,495,138,895,340,000
16,096,606,325,291
b = 28,670.34
Whereas value a can be determined through the calculation following this:
a = ∑Y – b ∑X
n
a = 51,485,956, 000 – 28,670.34 (1,792,703)
12
a = 51,485,956,000 – 51,397,400,375.21 _
12
a = IDR 7,379,635.40
With thereby so linear trend equation is :
Y = 7,379,635.40 + 28,670.34 (X)
Then separation semi-variable costs can be determined as follows:
Cost fixed (a) = 88,555,624.79
( 7,379,635.40 x 12 months )
Cost variable (b) = 51,397,400,375.21
(28,670.34 x 1,792,703) (+)
Total cost = 51,485,956,000
Table 5
Production Volume Regression With Factory Electricity Costs
PT Semen Bosowa Maros, 2014
Month
Production
Volume (X)
Electricity Cost
X
2
XY
Factory (Y)
Jan- June
862,387
84,319,715,500
743,711,337,769
72,716,226,490,898,500
July -Dec
930,316
84,319,715,500
865,487,859,856
78,443,980,445,098,000
Total
1,792,703
168,639,431,000
1,609,199,197,625
151,160,206,935,996,000
Source: Results of Processed Data
Based on Table data 5 above so magnitude cost variable (b) is countable as follows:
b = n ΣXY – ( ΣX) ( ΣY)
n ΣX
2
– ( ΣX)
2
b = 12 (151,160,206,935,996,000) - (1,792,703) (168,639,431,000)
12 (1.6 09,199,197,625) - (1,792,703)
2
b = 1,813,922,483,231,960,000 - 302,320,413,871,993,000
19,310,390,371,500 – 3,213,784,046,209
b = 1,511,602,069,359,960,000
16,096,606,325,291
b = 93.908
Whereas value a can be determined through the calculation following this:
a = ∑Y – b ∑X
n
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
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243
a = 168,639,431,000 - 93,908 (1,792,703)
12
a = 168,639,431,000 - 168,349,371,897.73
12
a = IDR 24,171,592
With thereby so linear trend equation is:
Y = 24,171,592 + 93,908 (X)
Then separation semi variable costs can be determined as following:
Cost fixed (a) = 290,059,102.27
(24,171,592 x 12 months)
Cost variable (b) = 168,349,371,897.73
(93,908 x 1,792,703) ( +)
Total cost = 168,639,431,000
Table 6
Regression Of Production Volume With Maintenance Costs Of PT Semen Bosowa Maros
Office In 2014
Month
Production
Volume (X)
Cost maintenance
X
2
XY
Office (Y)
Jan-Jun
862,387
881,299,000
743,711,337,769
760,020,800,713,000
Jul-Dec
930,316
881,299,000
865,487,859,856
819,886,560,484,000
Totalt
1,792,703
1,762,598,000
1,609,199,197,625
1,579,907,361,197,000
Source : Results of Processed Data
Based on data table 6 above so magnitude cost variable (b) countable as follows:
b = n ΣXY – ( ΣX) ( ΣY)
n ΣX
2
– ( ΣX)
2
b = 12 (1,579,907,361,197,000) - (1,792,703) (1,762,598,00)
12 (1.6 09,199,197,625) - (1,792,703)
2
b = 18,958,888,334,364,000 - 3,159,814,722,394,000
19,310,390,371,500 – 3,213,784,046,209
b = 15,799,073,611,970,000
16,096,606,325,291
b = 982
Whereas value a can be determined through the calculation following this:
a = ∑Y – b ∑X
n
a = 1,762,598,000 - 982 (1,792,703)
12
a = 1,762,598,000 - 1,759,566,338.96
12
a = IDR 252,638.42
With thereby so linear trend equation is:
Y = 252,638.42 + 982 (X)
Then separation semi-variable costs can be determined as follows:
Cost fixed (a) = 3,031,661.04
(252,638.42 x 12 months)
Cost variable (b) = 1,759,566,338.96
(982 x 1,792,703) ( +)
Total cost = 1,762,598,000
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
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244
Table 7
Production Volume Regression With Electricity and Office Telephone Costs of
PT Semen Bosowa Maros, 2014
Month
Production
Volume (X)
Cost electricity
and telp office (Y)
X
2
XY
Jan-Jun
862,387
834,370,000
743,711,337,769
719,549,841,190,000
Jul-Dec
930,316
834,370,000
865,487,859,856
776,227,760,920,000
Total
1,792,703
1,668,740,000
1,609,199,197,625
1,495,777,602,110,000
Source: Results of Processed Data
Based on table 7 about the results regression between production volumes with cost of
electricity and telephone office in 2014 the furthermore magnitude of cost variable per ton (b) can
be determined through formula as follows:
b = n ΣXY – ( ΣX) ( ΣY)
n ΣX
2
– ( ΣX)
2
b = 12 (1,495,777,602,110,000) – (1,792,703) (1,668,740,000)
12 (1.6 09,199,197,625) – (1,792,703)
2
b = 17,949,331,225,320,000 – 2,991,555,204,220,000
19,310,390,371,500 – 3,213,784,046,209
b = 14,957,776,021,100,000
16,096,606,325,291
b = 929.25
Whereas value a can be determined through the calculation following this:
a = ∑Y – b ∑X
n
a = 1,668,740,000 - 929.25 (1,792,703)
12
a = 1,668,740,000 - 1,665,869,774
12
a = IDR 239,185.47
With thereby so linear trend equation is:
Y = 239,185.47 +929.25 (X)
Then separation semi-variable costs can be determined as follows:
Cost fixed (a) = 2,870,225.68
(239,185.47 x 12 months)
Cost variable (b) = 1,665,869,774.32
(929.25 x 1,792,703) (+)
total cost = 1,668,740,000
From the results separation semi- variable costs so furthermore will be served details of
cost variables and costs still can see in table 8 following this: (Muqodim, 2005)
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
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245
Table 8
Production Cost Calculation
PT Semen Bosowa Maros, 2014
Type Cost
Cost Still
Cost Variable
Total Cost (Rp)
A. Cost Production
1. Material raw & auxiliary
● Cost material raw
● Cost material explosive
● Cost material chemistry
● Cost material fuel & lubricants
Material Totals raw & auxiliary
2. By. Labor _ Direct
3. Factory Overhead Cost
● Cost weighting
● Cost depreciation
● Cost equipment
● Cost tax mine
● Cost electricity factory
● Cost Insurance
● Cost repair
● Bag cement
Total Factory Overhead Cost
-
-
-
-
-
-
763,413,000
133,062,351,000
18,536,229,000
6,463,041,000
290,059,102
2,213,184,000
88,555,625
72,230,114,000
233,646,946,727
303,116,500,000
2,932,466,000
350,616,000
26,714,054,000
403,343,750,000
78,351,314,000
-
-
-
-
168,349,371,898
-
51,397,400,375
-
219,746,772,273
303,116,500,000
2,932,466,000
350,616,000
26,714,054,000
403,343,750,000
78,351,314,000
763,413,000
133,062,351,000
18,536,229,000
6,463,041,000
168,639,431,000
213,184,000
51,485,956,000
72,230,114,000
451,393,719,000
Total Cost Production
233,646,946,727
701,441,836,273
933,088,783,000
B. Cost Non Production
1. Cost Sale & Disclaimer _
● Cost Promotion
● Cost and cost . & demolish
● By. Packing & Management
● Cost Insurance and Rentals
● Wages employees and bonuses
● Education and training
● Electricity, water, telp and gas
● Rentals
Total Cost Sale
2. Admin & general costs
● Cost Wages employee
● Cost Transportation
● Cost Representation
● Cost Education and training
● Cost electricity, water and telp
● Cost Admin and office supplies
● By. tax, insurance and rent
● Cost maintenance
● Survey and Research Fees
● Registration and permits
● Professional services
● Medical
● Depreciation and amortization
● Benefit Expense Pension
● Etc
Total Adm & general costs
8,831,523,000
228,137,818,000
21,387,844,000
886,336,000
11,123,765,000
217.753000
2,870,226
613,097,400
260,077,241,626
40,811,258,000
2,748,316,000
1,914,495,000
1,503,050,000
4,047,467,000
1,878,148,000
11,467,736,000
3,031,661
179,626,000
517,486,000
2,397,845,000
471,996,000
10,407,650,000
6,093,439,000
480,159,800
84,921,703,461
-
-
-
-
-
-
1,665,869,774
-
1,665,869,774
-
-
-
-
-
-
-
1,759,566,339
-
-
-
-
-
-
-
1,759,566,339
8,831,523,000
228,137,818,000
21,387,844,000
886,336,000
11,123,765,000
217,753,000
1,668,740,000
613,097,400
272,866,876,400
40,811,258,000
2,748,316,000
1,914,495,000
1,503,050,000
4,047,467,000
1,878,148,000
11,467,736,000
1,762,598,000
179,626,000
517,486,000
2,397,845,000
471,996,000
10,407,650,000
6,093,439,000
480,159,800
86,681,269,800
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246
Total Non- Production Costs
344,998,945,087
1,759,566,339
359,548,146,200
Total Cost
578,645,891,814
703,201,402, 612
1,292,636,929,200
Source: PT Semen Bosowa Maros
From Table 8 above, it is known that in a year for cement producing companies, the cost is
still in the amount of IDR 578,645,891,814. After known total cost production during a year so
costs are grouped to in cost relevant and not relevant that will become consideration in taking
decision accept or reject order special (Hansen & Mowen, 2011).
Furthermore will served magnitude cost relevant for decision accept or reject order special
For 2014 which can see through table following this:
Table 9
Costs Relevant And Not Relevant To The Decision To Accept Or Refuse A Special Order
PT Semen Bosowa Maros, 2014
Type Raw Materials
Relevant Per Ton
No Relevant
Clay
Limestones
Fly Ash
Coal
Gypsum
Silica Sand
Copper Slag
Trash
Bag cement
Labor Costs _ Direct
Cost Repair and Maintenance
Cost Transport and Unload
Promotion
Fuel and Lubricant Expenses
Material chemistry
explosive
Cost power Work not direct
Cost insurance and rental
Cost depreciation
Cost electricity and telephone
Wages part sale
Wages part admin / general
Cost repair Assets Still
3,145.24
32,721.48
2,538.06
110,698.57
11,089.38
6,887.91
1,483.79
518.76
40,291.10
23,017.99
983.20
127,258.91
4,926.36
14,901.52
195.57
1,635.77
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,040.68
494.41
74,224.30
104,110.45
6,205.01
22,765.17
28,719.68
Total Cost Still
382,293.61
246,559.70
Source : PT Semen Bosowa Maros
Table 9 shows that total cost relevant issued by PT Semen Bosowa Maros during the year
2014 is IDR 382,293.61 per ton, meanwhile cost no relevant IDR 246,559.70.
Analysis Cost Relevant in Accept or Reject Order Special
Before done analysis cost relevant , after all formerly will presented sales data that is as
following :
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
247
Table 10
Cement Sales Data
PT Semen Bosowa Maros, 2014
Month
Sales Volume
Cement (Tons)
January
February
March
April
May
June
July
August
September
October
November
December
136,675
135,690
141,436
129,812
144,818
146,066
106,558
146,010
159,564
173,698
192,550
147,681
Total
1,760,558
Source: PT Semen Bosowa Maros
As stated in the data above it appears that the sales volume of cement in 2014 amounted to
1,760,558 tons sold with the price per ton being IDR 1,125,000. From 1,207,297 tons idle
capacity. So that company will utilize idle capacity to accept special offers.
From the statement above, then furthermore will be served calculation profit make a loss
with costing variable during 2014 which can see through the following table 11 this:
Table 11
Calculation Of Profit And Loss With Variable Costing
PT Semen Bosowa Maros, 2014
Sale IDR 2,016,790,875,000
1,125,000 x 1,792,703
Fees variable (IDR 703,201,402,612)
Contribution Margin IDR 1,313,589,472,388
Cost Fixed (IDR 578,645,891,814)
Profit clean before tax IDR 734,943,580,574
Source: Results of Processed Data
From data regarding calculation, profit made a loss with variable costing in 2014, the profit
was clean before tax in the amount of IDR 734,943,580,574. So, the company utilize the capacity
unemployed with accept order special that is as follows:
1. PT Semen Bosowa Maros accepted an order special from Distributor Province by month
January 2014 amounted to 12,443 tons with price IDR 1,100,000 per ton.
2. PT Semen Bosowa Maros accepted an order special from Non Provincial Distributors in the
month July 2014 amounted to 19,202 tons with price selling IDR 1,080,000 per ton.
Based on order data existing special, next will served income cost relevant on order
specifically on the table following this:
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
248
Table 12
Analysis Of Relevant Costs In The Acceptance Decision or Refuse Special Orders In 2014
(Alternative I Selling Price IDR 1,100,000)
Information
Without Order Special
Order Special
Difference
Sales:
(1,125,000 x 1,792,703)
Order Special :
(1,100,000 x 12,443)
2,016,790,875,000
-
2,016,790,875,000
13,687,300,000
-
13,687,300,000
Total Sales
2,016,790,875,000
2,030,478,175,000
13,687,300,000
Cost Variable
(1,125,000 x 382,293.61)
(12,443 x 382,293.61)
430,080,311,250
-
430,080,311,250
4,756,879,389
-
4,756,879,389
Total Cost Variable
430,080,311,250
434,837,190,639
4,756,879,389
Margin Contribution
1,586,710,563,750
1,595,640,984,361
8,930,420,611
Cost Still
578,645,891,814
578,645,891,814
8,930,420,611
Profit clean before tax
996,940,906,936
1,005,871,327,547
8,930,420,611
Source : Results of Processed Data
Based on table 12, is analysis cost relevant to accept or refuse orders special shows that
with order specifically the size 12,443 tons and prices sell per ton of IDR 1,100,000 can be
accepted because additional profit earned in the amount of IDR 8,930,420,611 and other than
That For price selling per ton of cement > cost variable per ton.
Furthermore will be served calculation of profit make a loss on order special can see in
table following:
Table 13
Calculation Of Calculation Of Profit And Loss 2014 Special Orders
(Alternative I Selling Price IDR 1,100,000)
Income Relevant
(12,443 x Rp 1,100,000)
Cost Relevant
(2,443 x Rp 382,293.61)
IDR 13,687,300,000
(IDR 4,756,879,389)
Profit Relevant
IDR 8,930,420,611
Source : Results of Processed Data
Based on table 13 above, it shows that order special for Alternative I can accept because
order special can give profit as big as IDR 8,930,420,611.
Next, yes will be served income cost relevant on order special for alternative II with price
selling IDR 1,080,000 is as following:
Table 14
Analysis Of Relevant Costs In Decision To Accept Or Refuse Special Orders In 2014
(Alternative Ii, Selling Price IDR 1,080,000)
Information
Without Order Special
Order Special
Difference
Sales :
(1,125,000 x 1,792,703)
Order Special :
( 1,080,000 x 19,202 )
2,016,790,875,000
-
2,016,790,875,000
20,738,160,000
-
20,738,160,000
Total Sales
2,016,790,875,000
2,037,529,035,000
20,738,160,000
Cost Variable
(1,125,000 x 382,293.61)
(19,202 x 382,293.61)
430,080,311,250
-
430,080,311,250
7,340,801,899
-
7,340,801,899
Total Cost Variable
430,080,311,250
437,421,113,149
7,340,801,899
Margin Contribution
1,586,710,563,750
1,600,107,921,851
13,397,358,101
Cost Still
578,645,891,814
578,645,891,814
13,397,358,101
Profit clean before tax
996,940,906,936
1,010,338,265,037
13,397,358,101
Source: Results of Processed Data
The Application of Relevant Costs To The Decision Accept or Reject A Special Order
Return: Study of Management, Economic and Bussines, Vol. 2(3), March 2023
249
Based on the results analysis of Table 14 orders special from Non- Provincial Distributors
for Alternative II obtained in July 2014 show that with order special as big 19.202 with a price
selling per ton IDR 1,080,000. The company will get a contribution profit in the amount of IDR
13,397,358,101. because that company must receive the special order
Furthermore will serve to calculate profit make a loss on order specials can see in the table
following this:
Table 15
Calculation Of Calculation Of Profit And Loss 2014 Special Orders
(Alternative I Selling Price IDR 1,080,000)
Income Relevant
(19,202 x Rp 1,080,000)
Cost Relevant
(19,202 x Rp 382,293.61)
IDR 20,738,160,000
(IDR 7,340,801,899)
Profit Relevant
IDR 13,397,358,101
Source: Results of Processed Data
Based on table 15 above, shows that the order special for Alternative II is to be accepted
because the amount the special order can give profit as big as IDR 13,397,358,101.
CONCLUSION
From the results analysis and discussion about application cost relevant as a tool taking the
decision to accept or reject something order specifically for the company PT Semen Bosowa
Maros, then can be the conclusion from the whole results analysis and discussion that is, taking a
decision in accept or reject order special show that from proposed alternative capable give profit
for the company. From the alternative, I with price sell IDR 1,100,000 per ton as much 12,443
per ton can accept because of the total cost variable small more that is IDR 4,756,879,389.
Meanwhile, income relevance was found at IDR13,687,300,000. So the special order received by
profit is as big as IDR 8,930,420,611. An alternative price II selling IDR 1.080.000 per ton as
much as 19,202 ton can be accepted because the total cost variable small more that is IDR
7,340,801,899 meanwhile income relevance found that is IDR 20,738,160,000 up to the special
order this received by profit relevant as big as IDR 13,397,358,101. With thereby second
alternative native order specials can be accepted, because it can add profit to the company.
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