Analisis Penerapan Biaya Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Meubel CV. Citra Jati Jepara

The growth of a business entity is usually inseparable from various problems faced by the company. Problems that arise are very diverse, including the problems in decision making. Various information is needed by management in choosing the right decision. One of the important information for planning and decision making is regarding relevant cost analysis information. The purpose of this study is to determine the calculation of relevant costs made by company management in making decisions to accept or reject special orders. The analytical method used in this research is quantitative descriptive method. The results of the study indicate that the company has not applied the relevant cost analysis in calculating the cost of production for a special order. The results of the analysis of relevant costs, especially the decision making to accept or reject special orders indicate that the proposed alternatives are able to provide benefits for the company when receiving special orders. Management CV. Jati Jepara imagery should apply relevant cost analysis so that special orders can be an alternative to increase company profits.