ANALISIS BIAYA DENGAN METODE KUADRAT TERKECIL OLEH MANAJEMEN PERUSAHAAN DALAM PERENCANAAN JANGKA PENDEK DENGAN KONSEP VARIABEL COSTING

Abstract

The purpose of this research is to provide insight to management in a grouping of semi-variable costs into fixed costs and variable costs. The method used is the method of Least Squares. In the short-term management performance can be measured by calculating the revenue margins. The calculation of earnings margins can be done by comparing the whole incomes with the cost of production variables. Variable cost of production is around the cost of which can be controlled or influenced by the leadership of the company in the short term. Changes in variable costs will affect the amount of production and the amount of production will affect the selling price, especially in a perfectly competitive market. In PT Yan Yan Baking Indonesia Medan and PT Maris Indonesia Medan, from research by author has not done the calculation of income margins so that management can not know and ensurethe properties of cost which more absorb profits from the sale of the company so that the company can not be upgraded. Therefore, it is suggested that the company management do the separate semi-variable costs into fixed costs and variable costs, so that management can consider the fixed costs that can be removed to increase the profit of the company and management performance was ascending. From result of analysis can be seen that there is a relationship of dependent variable y with independent variable x for the value of “r” is greater than 0 (zero).